REGISTERED NUMBER: 16038469 (England and Wales)

NATTERGAL MANAGED SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

24 OCTOBER 2024 TO 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

S L Payne

A J Struthers

REGISTERED OFFICE:

C/O External Services Limited

20 Central Avenue

St Andrews Business Park

Norwich

NR7 0HR

REGISTERED NUMBER:

16038469 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

CURRENT ASSETS

Cash at bank

14,605

CREDITORS

Amounts falling due within one year

4

182,066

NET CURRENT LIABILITIES

(167,461

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(167,461

)

CAPITAL AND RESERVES

Called up share capital

5

1

Retained earnings

(167,462

)

SHAREHOLDERS' FUNDS

(167,461

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

S L Payne - Director

1.	STATUTORY INFORMATION

Nattergal Managed Services Limited 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 are prepared on a going concern basis under the historical cost convention.

Turnover

Turnover represents the fair consideration received for the provision of natural capital consultancy and is recognised at the point the advice is provided.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

712

Amounts owed to group undertakings

150,675

Taxation and social security

511

Other creditors

30,168

182,066

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

1

1

1 Ordinary share of 1 was allotted and fully paid for cash at par during the period.

6.	GOING CONCERN

The statement of financial position shows net liabilities of £167,461 and net current liabilities of £167,461. The directors have considered the position, alongside group support in place, and are satisfied that the financial statements have been prepared on a going concern basis.

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the parent company, Nattergal Limited, which is registered in England and Wales. The parent company's registered office is 20 Central Avenue, St Andrews Business Park, Norwich, NR7 0HR.