1 April 2025 false Taxfiler 2024.6 true 13300629business:PrivateLimitedCompanyLtd2025-04-012026-03-31 133006292025-03-31 133006292025-04-012026-03-31 13300629business:AuditExemptWithAccountantsReport2025-04-012026-03-31 13300629business:FilletedAccounts2025-04-012026-03-31 133006292026-03-31 13300629business:Director12025-04-012026-03-31 13300629business:Director22025-04-012026-03-31 13300629business:Director32025-04-012026-03-31 13300629business:Director42025-04-012026-03-31 13300629business:RegisteredOffice2025-04-012026-03-31 133006292025-03-31 13300629core:WithinOneYear2026-03-31 13300629core:WithinOneYear2025-03-31 13300629core:AfterOneYear2026-03-31 13300629core:AfterOneYear2025-03-31 13300629core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 13300629core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 13300629core:SharePremiumcore:PreviouslyStatedAmount2026-03-31 13300629core:SharePremiumcore:PreviouslyStatedAmount2025-03-31 13300629core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 13300629core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 13300629core:PreviouslyStatedAmount2026-03-31 13300629core:PreviouslyStatedAmount2025-03-31 13300629business:SmallEntities2025-04-012026-03-31 13300629countries:EnglandWales2025-04-012026-03-31 13300629core:PlantMachinery2025-04-012026-03-31 13300629core:ComputerEquipment2025-03-31 13300629core:ComputerEquipment2025-04-012026-03-31 13300629core:ComputerEquipment2026-03-31 13300629business:OrdinaryShareClass12025-04-012026-03-31 13300629business:OrdinaryShareClass12024-04-012025-03-31 13300629business:OrdinaryShareClass22025-04-012026-03-31 13300629business:OrdinaryShareClass22024-04-012025-03-31 13300629business:OrdinaryShareClass32025-04-012026-03-31 13300629business:OrdinaryShareClass32024-04-012025-03-31 13300629business:OrdinaryShareClass42025-04-012026-03-31 13300629business:OrdinaryShareClass42024-04-012025-03-31 13300629business:OrdinaryShareClass52025-04-012026-03-31 13300629business:OrdinaryShareClass52024-04-012025-03-31 13300629business:AllOrdinaryShares2025-04-012026-03-31 13300629business:AllOrdinaryShares2024-04-012025-03-31 13300629business:Director212025-04-012026-03-31 13300629business:Director212025-03-31 13300629business:Director212026-03-31 133006292024-04-012025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13300629 (England and Wales)
Nature Alpha Group Ltd Unaudited accounts for the year ended 31 March 2026
Nature Alpha Group Ltd Unaudited accounts Contents
Page
- 2 -
Nature Alpha Group Ltd Company Information for the year ended 31 March 2026
Directors
John Anthony Llewellyn Blackman Dr Vian Dhia Sharif Lucy Slinger Michele Tihami
Company Number
13300629 (England and Wales)
Registered Office
78-79 Pall Mall London Greater London SW1Y 5ES England
Accountants
EPIC Taxation Services Limited Chartered Tax Advisers Audrey House 16-20 Ely Place London EC1N 6SN
- 3 -
Nature Alpha Group Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,761 
9,963 
Current assets
Debtors
428,393 
375,679 
Cash at bank and in hand
47,449 
230,870 
475,842 
606,549 
Creditors: amounts falling due within one year
(982,813)
(660,299)
Net current liabilities
(506,971)
(53,750)
Total assets less current liabilities
(499,210)
(43,787)
Creditors: amounts falling due after more than one year
(850,656)
(100,636)
Net liabilities
(1,349,866)
(144,423)
Capital and reserves
Called up share capital
2 
2 
Share premium
4,056,730 
3,925,060 
Profit and loss account
(5,406,598)
(4,069,485)
Shareholders' funds
(1,349,866)
(144,423)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by
Dr Vian Dhia Sharif Director Company Registration No. 13300629
- 4 -
Nature Alpha Group Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Nature Alpha Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 13300629. The registered office is 78-79 Pall Mall, London, Greater London, SW1Y 5ES, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Share Capital
Ordinary shares are recognised as equity when issued. The proceeds received are allocated between share capital (based on the nominal value of the shares issued) and share premium. Transaction costs directly attributable to the issue of shares are deducted from equity. During the year, the company issued 687 D Ordinary shares and 784 B1 Ordinary shares at premium.
Share Premium
The share premium account comprises amounts received in excess of the nominal value of shares issued. This reserve is non-distributable and may only be applied in accordance with the provisions of the Companies Act 2006.
Research and development
Expenditure on research and development is written off in the year in which it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.
Foreign exchange
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound. Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
- 5 -
Nature Alpha Group Ltd Notes to the Accounts for the year ended 31 March 2026
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Going concern
The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. In assessing going concern, the directors have considered the company’s financial position, forecasts and cash flow projections. The directors are satisfied that the company has adequate resources to continue in operation for at least 12 months from the date of approval of these financial statements. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.
Dividends
No dividends were declared or paid during the financial year (2025: £Nil).
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2025
12,262 
Additions
2,268 
At 31 March 2026
14,530 
Depreciation
At 1 April 2025
2,299 
Charge for the year
4,470 
At 31 March 2026
6,769 
Net book value
At 31 March 2026
7,761 
At 31 March 2025
9,963 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
22,266 
56,141 
Trade debtors
48,446 
105,581 
Accrued income and prepayments
104,043 
31,577 
Other debtors
253,638 
182,380 
428,393 
375,679 
- 6 -
Nature Alpha Group Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
477,468 
206,212 
Taxes and social security
169,670 
33,284 
Other creditors
4,448 
38,906 
Accruals
62,412 
125,745 
Deferred income
268,815 
256,152 
982,813 
660,299 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
530,020 
- 
Loans from directors
320,636 
100,636 
850,656 
100,636 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
98,000 A Ordinary shares of £0.00001 each
0.98 
0.98 
67,692 C Ordinary Shares of £0.00001 each
0.67 
0.67 
34,096 B1 Ordinary Shares of £0.00001 each
0.34 
0.33 
20,709 C1 Ordinary Shares of £0.00001 each
0.20 
0.20 
4,310 D Ordinary Shares of £0.00001 each
0.04 
0.03 
2.23 
2.21 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr Vian Dhia Sharif
Directors Loan
100,636 
220,000 
- 
320,636 
100,636 
220,000 
- 
320,636 
At the beginning of the year, the amount due to directors was £100,636. During the year, further advances of £220,000 were made to the company by directors, and no repayments were made. At the end of the year, the balance due to directors increased to £320,636. The loan is unsecured, interest-free, and is made on informal terms with no fixed repayment date.
10
Average number of employees
During the year the average number of employees was 8 (2025: 6).
- 7 -