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Registered number: 15139051 NATURE'S CHARM UK LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
NATURE'S CHARM UK LIMITED REGISTERED NUMBER: 15139051 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 1,949 |  | 2,861 |
Debtors: amounts falling due within one year | 5 | 2,664 |  | 18,676 |
Cash at bank and in hand | 6 | 34,290 |  | 84,890 |
|  | 38,903 |  | 106,427 |
Creditors: amounts falling due within one year | 7 | (13,589) |  | (21,565) |
Net current assets |  |  | 25,314 |  | 84,862
Total assets less current liabilities |  |  | 25,314 |  | 84,862
Net assets |  |  | 25,314 |  | 84,862
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 200,000 |  | 200,000
Profit and loss account |  |  | (174,686) |  | (115,138)
|  |  | 25,314 |  | 84,862
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
N J Potts
Director
Date: 8 April 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
NATURE'S CHARM UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Nature's Charm UK Limited is a private company limited by shares, incorporated in the United Kingdom. The address of its registered office is: The Wing Yip Centre 375 Nechells Park Road Birmingham West Midlands B7 5NT The financial statements are prepared in Sterling (£) and are for a period of 52 weeks ended 30 September 2025 (2024: 54 weeks ended 30 September 2024). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors have assessed the financial position and future cash requirements of the business for a period exceeding twelve months from the date of approval of the financial statements and consider that the Company has sufficient resources to manage its business risk successfully.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 2
NATURE'S CHARM UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The Company has no direct employees, the Company Directors are remunerated through related companies. Staff costs are recharged by related companies.
Page 3
NATURE'S CHARM UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Goods for resale | 1,949 | 2,861
|  | 1,949 | 2,861
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,664 | 18,676
|  | 2,664 | 18,676
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 34,290 | 84,890
|  | 34,290 | 84,890
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,264 | 149
| Other creditors | - | 425
| Accruals and deferred income | 5,325 | 20,991
|  | 13,589 | 21,565
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NATURE'S CHARM UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100,000 (2024 - 100,000) Ordinary A Shares shares of £1.00 each | 100,000 | 100,000
|  | 100,000 (2024 - 100,000) Ordinary B Shares shares of £1.00 each | 100,000 | 100,000
|  |  | 200,000 | 200,000
9. | Related party transactions
| During the period the Company paid the following amounts to a related company, W.Wing Yip PLC:
|  | 2025 | 2024
|  | £ | £
| Management fees paid | 6,600 | 11,000
| Recharge of expenses | 9,200 | 93,000
| Stock purchased | 2,834 | 4,000
|  | 18,634 | 108,000
10. | Post balance sheet events
On 27 November 2025, the company issued a further 100,000 shares at par for cash. The shares consisted of 50,000 £1 A ordinary shares and 50,000 £1 B ordinary shares.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 8 April 2026 by Gavin Whitehouse BSocSc FCA (Senior Statutory Auditor) on behalf of Xeinadin Audit Limited.
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