UK Naty Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

UK Naty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13611208 . The registered office is 1 Chapel Street , Warwick , CV34 4HL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

These financial statements have been prepared on the going concern basis, which assumes that the company will be able to meet its financial obligations as they fall due for payment for the foreseeable future. The company is reliant upon the continued support of its parent undertaking, Naty AB, to be able to do this. Naty AB has indicated to the directors, that support will be provided as it is required.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

2.4. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.5. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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UK Naty Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

2.9. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2.10. Creditors

Basic financial liabilities, including trade and other creditors, loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2.11. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	99	-
VAT	426	375
Amounts owed by group undertakings	604	10,946

	1,129	11,321

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,411	921
Other creditors	538	528
Accruals and deferred income	6,050	5,200

	7,999	6,649

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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UK Naty Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Dividends

No dividends were proposed or paid during the current or prior year.

8. Related Party Transactions

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Naty AB , incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Swedenborgsgatan 20, 118 27 Stockholm . The ultimate controlling party is Naty AB who controls 100% of the shares of UK Naty Ltd .

10. Audit Information

The auditor's report on the accounts of UK Naty Ltd for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock Chartered Accountants , Statutory Auditor.

Bourner Bullock Chartered Accountants

114 St Martin’s Lane

London

WC2N 4BE

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		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,129		11,321
Cash at bank and in hand		24,656		7,558

		25,785		18,879
Creditors: Amounts Falling Due Within One Year	5	(7,999 )		(6,649 )

NET CURRENT ASSETS (LIABILITIES)			17,786		12,230

TOTAL ASSETS LESS CURRENT LIABILITIES			17,786		12,230

NET ASSETS			17,786		12,230

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			17,785		12,229

SHAREHOLDERS' FUNDS			17,786		12,230