NATURAL STOCKCARE LIMITED


Directors	R E Blackburn
	E G Ryan
	J Ryan


Registered Address	Unit 1b Willows Business Centre
	Newburn Bridge Road
	Blaydon-On-Tyne
	NE21 4SQ


Registered Number	01852473 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		280,706		280,591
			280,706		280,591
Current assets
Stocks	4	251,252		244,720
Debtors	5	294,169		276,489
Cash at bank and on hand		206,993		179,662
		752,414		700,871
Creditors amounts falling due within one year	6	(220,411)		(210,812)
Net current assets (liabilities)			532,003		490,059
Total assets less current liabilities			812,709		770,650
Creditors amounts falling due after one year	7		(86,246)		(101,952)
Net assets			726,463		668,698
Capital and reserves
Called up share capital			20,000		20,000
Profit and loss account			706,463		648,698
Shareholders' funds			726,463		668,698

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 May 2026, and are signed on its behalf by:

E G Ryan
Director
Registered Company No. 01852473

NATURAL STOCKCARE LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement During the year, the company reassessed the useful economic life of its leasehold property and associated capitalised costs. The estimated useful life has been revised to 113 years. This change has been treated as a change in accounting estimate and has been applied prospectively. The effect of the change has been to reduce the depreciation charge for the year. Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

During the year, the company reassessed the useful economic life of its leasehold property and associated capitalised costs. The estimated useful life has been revised to 113 years. This change has been treated as a change in accounting estimate and has been applied prospectively. The effect of the change has been to reduce the depreciation charge for the year.

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	113
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	15	-

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, 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 the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		10

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	251,439	134,095	54,200	115,786	555,520
Additions	-	14,130	-	9,542	23,672
At 31 December 25	251,439	148,225	54,200	125,328	579,192
Depreciation and impairment
At 01 January 25	65,372	105,561	24,521	79,475	274,929
Charge for year	1,848	4,795	7,420	9,494	23,557
At 31 December 25	67,220	110,356	31,941	88,969	298,486
Net book value
At 31 December 25	184,219	37,869	22,259	36,359	280,706
At 31 December 24	186,067	28,534	29,679	36,311	280,591

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	210,101	176,357
Other stocks	41,151	68,363
Total	251,252	244,720

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	253,227	195,367
Other debtors	24,458	47,336
Prepayments and accrued income	16,484	33,786
Total	294,169	276,489

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	49,348	102,826
Bank borrowings and overdrafts	14,489	13,271
Taxation and social security	9,817	11,443
Other creditors	100,424	45,662
Accrued liabilities and deferred income	46,333	37,610
Total	220,411	210,812


	Bank borrowings are secured on the assets of the company.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	16,246	31,952
Other creditors	70,000	70,000
Total	86,246	101,952


	Bank borrowings are secured on the assets of the company.

8.	Related party transactions
	At the balance sheet date the company was owed £93,584 by a shareholder who is also a director of the company. The loan is unsecured, interest free and repayable upon demand.