Naturelle (Forfar) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC235909 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

Naturelle (Forfar) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountant

6

DIRECTORS:

K Sosna

L Lawson

REGISTERED OFFICE:

59 Castle Street

Forfar

Angus

DD8 3AG

REGISTERED NUMBER:

SC235909 (Scotland)

ACCOUNTANT:

Lisa Barclay Accountancy Services Limited

PO Box 7003

Forfar

Angus

DD8 0BA

FIXED ASSETS

Tangible assets

4

47

63

CURRENT ASSETS

Stocks

21,577

20,500

Debtors

5

1,978

1,334

Cash at bank and in hand

18,784

20,040

42,339

41,874

CREDITORS

Amounts falling due within one year

6

15,229

12,579

NET CURRENT ASSETS

27,110

29,295

TOTAL ASSETS LESS CURRENT
LIABILITIES

27,157

29,358

CAPITAL AND RESERVES

Called up share capital

101

Retained earnings

27,056

29,257

SHAREHOLDERS' FUNDS

27,157

29,358

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

L Lawson - Director

1.	STATUTORY INFORMATION

Naturelle (Forfar) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

469

DEPRECIATION

At 1 September 2024

406

Charge for year

16

At 31 August 2025

422

NET BOOK VALUE

At 31 August 2025

47

At 31 August 2024

63

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,978

1,334

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

7,200

6,308

Taxation and social security

6,606

4,848

Other creditors

1,423

15,229

12,579

7.	RELATED PARTY DISCLOSURES

The company is under the ownership of the directors L Lawson and K Sosna. The directors own 100% of the called up share capital.

Included in other creditors is a balance of £923 (2024 - £923) in respect of the directors loan account. During the year the directors advanced £Nil (2024 - £Nil) and withdrew £Nil (2024 - £Nil). No interest is payable on the balance payable to the directors.

During the year dividends of £17,487 (2024 - £15,760) were paid to the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Lisa Barclay Accountancy Services Limited

PO Box 7003

Forfar

Angus

DD8 0BA

7 October 2025