| Nature's Curators Ltd |
| Registered number: |
11567551 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
3,534 |
|
|
4,583 |
|
| Current assets |
| Debtors |
4 |
|
3,218 |
|
|
3,026 |
| Cash at bank and in hand |
|
|
2,694 |
|
|
2,656 |
|
|
|
5,912 |
|
|
5,682 |
|
| Creditors: amounts falling due within one year |
5 |
|
(9,590) |
|
|
(9,214) |
|
| Net current liabilities |
|
|
|
(3,678) |
|
|
(3,532) |
|
| Total assets less current liabilities |
|
|
|
(144) |
|
|
1,051 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(689) |
|
|
(2,358) |
|
|
|
| Net liabilities |
|
|
|
(833) |
|
|
(1,307) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(933) |
|
|
(1,407) |
|
| Shareholders' funds |
|
|
|
(833) |
|
|
(1,307) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| E.A. Dobinson |
| Director |
| Approved by the board on 22 June 2026 |
|
| Nature's Curators Ltd |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
Going concern |
|
The company has net current liabilities, net liabilities and a deficit on its Profit & Loss reserve. However, the company has positive cashflows from its operational activities and is able to meet its debts as they fall due. In addition, its most significant creditor is its directors, who have undertaken not to repay funds due to them until free funds are available for that purpose. They have also undertaken to support the company for a period of not less than twelve months from the date of the approval of these accounts. The going concern accounting convention has therefore been adopted. |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
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 from 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
10% reducing balance or 25% straight-line |
|
Motor vehicles |
25% reducing balance |
|
|
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. |
|
|
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. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 October 2024 |
1,752 |
|
7,000 |
|
8,752 |
|
At 30 September 2025 |
1,752 |
|
7,000 |
|
8,752 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
1,106 |
|
3,063 |
|
4,169 |
|
Charge for the year |
65 |
|
984 |
|
1,049 |
|
At 30 September 2025 |
1,171 |
|
4,047 |
|
5,218 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
581 |
|
2,953 |
|
3,534 |
|
At 30 September 2024 |
646 |
|
3,937 |
|
4,583 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Deferred tax asset |
|
|
|
|
2,669 |
|
1,849 |
|
Other debtors |
549 |
|
1,177 |
|
|
|
|
|
|
3,218 |
|
3,026 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
1,665 |
|
1,665 |
|
Other creditors |
7,925 |
|
7,549 |
|
|
|
|
|
|
9,590 |
|
9,214 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
689 |
|
2,358 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Related party transactions |
|
|
The company paid E.A. Dobinson £8,224 (2024 - £16,765) for her labour.
The company also paid S.J. Arslanagic £150 (2024 - £375) for his labour.
No amounts were outstaning at the reporting date.
The transactions took place on an arms-length basis and on normal commercial terms.
Both parties are directors and shareholders of the company. |
|
|
| 8 |
Controlling party |
|
|
The company is controlled by E.A. Dobinson and S.J. Arslanagic, its directors and shareholders acting in concert. |
|
|
| 9 |
Other information |
|
|
Nature's Curators Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
26 Pynes Lane |
|
Bideford |
|
Devon |
|
Ex39 3ED |