Company No: 12429384 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Anson Lee Williams
	Charley Justine Williams
	Samantha Williams

REGISTERED OFFICE	8a & 8b Avenue Close Starbeck
	Harrogate
	HG2 7LJ
	United Kingdom

COMPANY NUMBER

12429384 (England and Wales)

ACCOUNTANT	Morrell Middleton Limited
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	54,184		10,609
		54,184		10,609
Current assets
Debtors	4	292,610		318,592
Cash at bank and in hand	5	4,820		11,828
		297,430		330,420
Creditors: amounts falling due within one year	6	( 356,923)		( 288,844)
Net current (liabilities)/assets		(59,493)		41,576
Total assets less current liabilities		(5,309)		52,185
Creditors: amounts falling due after more than one year	7	( 21,121)		( 28,507)
Net (liabilities)/assets		( 26,430)		23,678
Capital and reserves
Called-up share capital	8	1,502		1,502
Profit and loss account		( 27,932 )		22,176
Total shareholders' (deficit)/funds		( 26,430)		23,678

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Natures Little Learners Ltd (registered number: 12429384) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

Samantha Williams Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Natures Little Learners Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 8a & 8b Avenue Close Starbeck, Harrogate, HG2 7LJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Computer equipment	33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	31		36

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost/Valuation
At 01 February 2025	49,183		40,482		4,765		94,430
Additions	10,821		42,294		2,661		55,776
	0		0		0		0
At 31 January 2026	60,004		82,776		7,426		150,206
Accumulated depreciation
At 01 February 2025	48,626		34,302		893		83,821
Charge for the financial year	1,690		8,349		2,162		12,201
	0		0		0		0
At 31 January 2026	50,316		42,651		3,055		96,022
Net book value
At 31 January 2026	9,688		40,125		4,371		54,184
At 31 January 2025	557		6,180		3,872		10,609

4. Debtors

	2026		2025
	£		£
Other debtors	292,610		318,592

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	4,820		11,828

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	72,365		5,989
Trade creditors	43,799		15,064
Taxation and social security	192,792		172,466
Other creditors	47,967		95,325
	356,923		288,844

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	21,121		28,507

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2
500 Ordinary A shares of £ 1.00 each	500		500
500 Ordinary B shares of £ 1.00 each	500		500
500 Ordinary C shares of £ 1.00 each	500		500
	1,502		1,502