REGISTERED NUMBER: 08922329 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Natural Creations Jewellery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs E A Jones

SECRETARY:

Mrs B A Henshaw

REGISTERED OFFICE:

c/o Trowell Garden Centre

Stapleford Road

Trowell

Nottinghamshire

NG9 3TG

REGISTERED NUMBER:

08922329 (England and Wales)

ACCOUNTANTS:

Mabe Allen LLP

Chartered Accountants

The Old Manse

29 St. Mary Street

Ilkeston

Derbyshire

DE7 8AB

FIXED ASSETS

Tangible assets

4

6,612

7,073

Investments

5

86,923

82,752

93,535

89,825

CURRENT ASSETS

Stocks

71,596

57,344

Debtors

6

53,342

44,965

Cash at bank

44,223

35,213

169,161

137,522

CREDITORS

Amounts falling due within one year

7

38,276

33,245

NET CURRENT ASSETS

130,885

104,277

TOTAL ASSETS LESS CURRENT LIABILITIES

224,420

194,102

PROVISIONS FOR LIABILITIES

653

768

NET ASSETS

223,767

193,334

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

223,617

193,184

SHAREHOLDERS' FUNDS

223,767

193,334

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2026 and were signed by:

Mrs E A Jones - Director

1.	STATUTORY INFORMATION

Natural Creations Jewellery Ltd is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Investments

Investments are recognised initially at fair value, which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

4,000

8,681

12,681

Additions

-

409

409

At 30 September 2025

4,000

9,090

13,090

DEPRECIATION

At 1 October 2024

-

5,608

5,608

Charge for year

-

870

870

At 30 September 2025

-

6,478

6,478

NET BOOK VALUE

At 30 September 2025

4,000

2,612

6,612

At 30 September 2024

4,000

3,073

7,073

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2024

82,752

Revaluations

4,171

At 30 September 2025

86,923

NET BOOK VALUE

At 30 September 2025

86,923

At 30 September 2024

82,752

The fair value of investments bonds of £86,923 (2024 : £82,752) and the positive fair value movement of £4,171 (2024 : £4,766) included in the profit for the year is determined by calculating the present value of future interest payments, and the value upon maturity.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

53,342

44,965

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

21,935

13,638

Taxation and social security

12,415

12,773

Other creditors

3,926

6,834

38,276

33,245

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

50

B Ordinary

£1

50

50

150

150