Registration number: 06028111

Mother Nature Educational Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Mother Nature Educational Services Limited

Company Information

Director

Mr Yi Weng Liu

Company secretary

Ms Jin Shen Jeng

Registered office

22 Westmoreland Road London NW9 9BW

Accountants

Richlands Business Advisers Limited Chartered Accountants42-46 Station Road Edgware Middlesex HA8 7AB

Mother Nature Educational Services Limited

(Registration number: 06028111)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	513,059	519,412
Current assets
Stocks	5	24,210	24,174
Debtors	6	17,603	15,809
Investments	7	64,024	61,607
Cash at bank and in hand		38,777	67,379
		144,614	168,969
Creditors: Amounts falling due within one year	8	(95,892)	(97,217)
Net current assets		48,722	71,752
Total assets less current liabilities		561,781	591,164
Creditors: Amounts falling due after more than one year	8	(155,463)	(172,519)
Net assets		406,318	418,645
Capital and reserves
Called up share capital	9	150,000	150,000
Retained earnings		256,318	268,645
Shareholders' funds		406,318	418,645

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 July 2026

......................................... Mr Yi Weng Liu Director

Mother Nature Educational Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
22 Westmoreland Road
London
NW9 9BW
United Kingdom

These financial statements were authorised for issue by the director on 20 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Mother Nature Educational Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture fittings and equipment	33.33% on straight line
Land and buildings	No depreciation is provided

Land and buildings

Land and buildings are stated at revalued amount and any recognised provision for impairment. The building is not depreciated as the expected residual values are sufficiently high and that the expected useful economic life of the asset is long. Due to this, the resulting depreciation charge would be immaterial.

Investments

Initial Measurement:
Current asset investments will be initially recognised at cost.

Subsequent Measurement:
At the balance sheet date the current asset investments will be revalued to the fair value of the investments as at the balance sheet date. The movement arising from this shall be taken to the profit and loss account.

Should there be no market price available, investments shall be valued at cost less impairment.

Impairment:
The fair value of the asset will take any impairment into consideration.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Mother Nature Educational Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Mother Nature Educational Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other debtors and creditors, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms of financed at a rate of interest that is not a market rate or in case of an out-right short term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss if recognised in the Profit and loss account.

For financial assets measured as amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discounted rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured as cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2024 - 12).

Mother Nature Educational Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	509,088	81,714	590,802
Additions	-	1,957	1,957
At 31 December 2025	509,088	83,671	592,759
Depreciation
At 1 January 2025	-	71,390	71,390
Charge for the year	-	8,310	8,310
At 31 December 2025	-	79,700	79,700
Carrying amount
At 31 December 2025	509,088	3,971	513,059
At 31 December 2024	509,088	10,324	519,412

Included within the net book value of land and buildings above is £509,088 (2024 - £509,088) in respect of leasehold land and buildings.

The leasehold land and buildings class of fixed assets was revalued on 31 December 2025 by the Director who are internal to the company. The basis of this valuation was at open market value. This class of assets has a current value of £509,088 and a carrying amount at historical cost of £509,088. The depreciation on this historical cost is £nil.
 

5

Stocks

	2025 £	2024 £
Other inventories	24,210	24,174

Mother Nature Educational Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

	2025 £	2024 £
Trade debtors	139	139
Other debtors	4,441	4,221
Prepayments	11,855	11,449
Corporation tax recoverable	1,168	-
Total current trade and other debtors	17,603	15,809

7	Current asset investments

	2025 £	2024 £
Other investments	64,024	61,607

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Trade creditors		6,256	2,889
Taxation and social security		24,255	29,475
Other creditors		41,183	34,449
Accruals and deferred income		24,198	24,745
Corporation tax payable		-	5,046
Directors current account		-	613
		95,892	97,217

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	10	155,463	172,519