Company registration number 09533564 (England and Wales)
NATURE SCHOOLS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
NATURE SCHOOLS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
NATURE SCHOOLS LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
75,733
96,565
Current assets
Debtors
4
1,199
128,229
Cash at bank and in hand
668
669
1,867
128,898
Creditors: amounts falling due within one year
5
(853,397)
(902,075)
Net current liabilities
(851,530)
(773,177)
Total assets less current liabilities
(775,797)
(676,612)
Creditors: amounts falling due after more than one year
6
(1,800)
(11,374)
Net liabilities
(777,597)
(687,986)
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
(777,607)
(687,996)
Total equity
(777,597)
(687,986)

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 5 August 2026
Dr D Sturdy
Director
Company registration number 09533564 (England and Wales)
NATURE SCHOOLS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Nature Schools Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Wilderness, Wilderness Drive, Mitcheldean, Gloucestershire, GL17 0HA.

1.1
Basis of preparation

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer.

1.4
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:

Improvements to property
15 years on cost
Plant and machinery
15 years on cost
Fixtures and fittings
15 years on cost
IT equipment
33% on cost
Motor vehicles
15 years on cost

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.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

NATURE SCHOOLS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

NATURE SCHOOLS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
8
3
Tangible fixed assets
Improvements to property
Plant and machinery
Fixtures and fittings
IT equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 September 2024 and 31 August 2025
256,818
24,995
24,184
1,941
6,200
314,138
Depreciation and impairment
At 1 September 2024
173,376
21,335
15,316
1,941
5,605
217,573
Depreciation charged in the year
17,121
1,666
1,632
-
0
413
20,832
At 31 August 2025
190,497
23,001
16,948
1,941
6,018
238,405
Carrying amount
At 31 August 2025
66,321
1,994
7,236
-
0
182
75,733
At 31 August 2024
83,442
3,660
8,868
-
0
595
96,565
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,199
24,500
Other debtors
-
0
103,729
1,199
128,229
NATURE SCHOOLS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
20,035
37,667
Trade creditors
6,717
34,570
Taxation and social security
146,946
121,347
Other creditors
679,699
708,491
853,397
902,075
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,800
11,374
2025-08-31 2024-09-01 false false false 05 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr D Sturdy 09533564 2024-09-01 2025-08-31 09533564 2025-08-31 09533564 2024-08-31 09533564 core:LeaseholdImprovements 2025-08-31 09533564 core:PlantMachinery 2025-08-31 09533564 core:FurnitureFittings 2025-08-31 09533564 core:ComputerEquipment 2025-08-31 09533564 core:MotorVehicles 2025-08-31 09533564 core:LeaseholdImprovements 2024-08-31 09533564 core:PlantMachinery 2024-08-31 09533564 core:FurnitureFittings 2024-08-31 09533564 core:ComputerEquipment 2024-08-31 09533564 core:MotorVehicles 2024-08-31 09533564 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 09533564 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09533564 core:WithinOneYear 2025-08-31 09533564 core:WithinOneYear 2024-08-31 09533564 core:AfterOneYear 2025-08-31 09533564 core:AfterOneYear 2024-08-31 09533564 core:CurrentFinancialInstruments 2025-08-31 09533564 core:CurrentFinancialInstruments 2024-08-31 09533564 core:ShareCapital 2025-08-31 09533564 core:ShareCapital 2024-08-31 09533564 core:RetainedEarningsAccumulatedLosses 2025-08-31 09533564 core:RetainedEarningsAccumulatedLosses 2024-08-31 09533564 bus:Director1 2024-09-01 2025-08-31 09533564 core:LeaseholdImprovements 2024-09-01 2025-08-31 09533564 core:PlantMachinery 2024-09-01 2025-08-31 09533564 core:FurnitureFittings 2024-09-01 2025-08-31 09533564 core:ComputerEquipment 2024-09-01 2025-08-31 09533564 core:MotorVehicles 2024-09-01 2025-08-31 09533564 2023-09-01 2024-08-31 09533564 core:LeaseholdImprovements 2024-08-31 09533564 core:PlantMachinery 2024-08-31 09533564 core:FurnitureFittings 2024-08-31 09533564 core:ComputerEquipment 2024-08-31 09533564 core:MotorVehicles 2024-08-31 09533564 2024-08-31 09533564 core:Non-currentFinancialInstruments 2025-08-31 09533564 core:Non-currentFinancialInstruments 2024-08-31 09533564 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09533564 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09533564 bus:FRS102 2024-09-01 2025-08-31 09533564 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 09533564 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP