REGISTERED NUMBER: 04243832 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

NATURAL DEVELOPMENTS (UK) LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,066

999

CURRENT ASSETS

Stocks

10,029

-

Debtors

5

981,172

980,000

Cash at bank

2,926

7,271

994,127

987,271

CREDITORS

Amounts falling due within one year

6

314,114

257,524

NET CURRENT ASSETS

680,013

729,747

TOTAL ASSETS LESS CURRENT LIABILITIES

681,079

730,746

CREDITORS

Amounts falling due after more than one year

7

10,000

-

NET ASSETS

671,079

730,746

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

671,077

730,744

SHAREHOLDERS' FUNDS

671,079

730,746

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

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

Mr G D Frean - Director

1.	STATUTORY INFORMATION

Natural Developments (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04243832

Registered office:

The Moorings

Townley Road

London

SE22 8SW

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 have been prepared under the historical cost convention.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Computer equipment - 33% on cost

Plant & Machinery - 33% on cost

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 April 2025

-

1,537

1,537

Additions

486

-

486

At 31 March 2026

486

1,537

2,023

Depreciation

At 1 April 2025

-

538

538

Charge for year

86

333

419

At 31 March 2026

86

871

957

Net book value

At 31 March 2026

400

666

1,066

At 31 March 2025

-

999

999

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Amounts owed by associates

-

980,000

Other debtors

1,172

-

1,172

980,000

Amounts falling due after more than one year:

Amounts owed by associates

980,000

-

Aggregate amounts

981,172

980,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

(100

)

79,728

Other creditors

314,214

177,796

314,114

257,524

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to associates

10,000

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2