Company registration number 05364013 (England and Wales)
HEALTHY BY NATURE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
28 FEBRUARY 2026
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
HEALTHY BY NATURE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
HEALTHY BY NATURE LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
41,603
57,468
Current assets
Stocks
84,345
100,672
Debtors
4
132,567
187,402
Cash at bank and in hand
915,514
766,961
1,132,426
1,055,035
Creditors: amounts falling due within one year
5
(135,578)
(210,375)
Net current assets
996,848
844,660
Total assets less current liabilities
1,038,451
902,128
Provisions for liabilities
(10,253)
(14,367)
Net assets
1,028,198
887,761
Capital and reserves
Called up share capital
6
44
44
Share premium account
39,968
39,968
Capital redemption reserve
56
56
Profit and loss reserves
988,130
847,693
Total equity
1,028,198
887,761

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

HEALTHY BY NATURE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
E W Baylis
Director
Company registration number 05364013 (England and Wales)
HEALTHY BY NATURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

Healthy By Nature Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Brackley Close, Bournemouth International Airport, Christchurch, Dorset, BH23 6SE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
3 year straight line
Motor vehicles
25% reducing balance
Bike & Accessories
3 year straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

HEALTHY BY NATURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Office equipment
Motor vehicles
Bike & Accessories
Total
£
£
£
£
Cost
At 1 March 2025
23,340
62,188
13,674
99,202
Additions
5,380
-
0
-
0
5,380
At 28 February 2026
28,720
62,188
13,674
104,582
Depreciation and impairment
At 1 March 2025
16,299
18,462
6,973
41,734
Depreciation charged in the year
5,755
10,932
4,558
21,245
At 28 February 2026
22,054
29,394
11,531
62,979
Carrying amount
At 28 February 2026
6,666
32,794
2,143
41,603
At 28 February 2025
7,041
43,726
6,701
57,468
HEALTHY BY NATURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
123,167
179,328
Other debtors
9,400
8,074
132,567
187,402
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
76,288
124,298
Taxation and social security
49,795
79,558
Other creditors
9,495
6,519
135,578
210,375
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
34
34
34
34
Ordinary B shares of £1 each
10
10
10
10
44
44
44
44
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