NATURAL BALANCE FOODS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Alliotts LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.”

Significant events

• “During the year, HMRC issued assessment notices in respect of a retrospective assessment, covering a number of years, of the VAT treatment of certain items. A payment of £10,892,718 was made in the year and expensed in the financial statements. While the assessment amount has been paid, the matter has been appealed.”
• “During the year, a detailed review and harmonisation of the revenue reporting across the group has occurred. As a result, revenue for the comparative period has decreased by £4,865,384, cost of sales has increased by £1,068,610 and administrative expenses has decreased by £5,933,994 to better reflect the components of trading with the customer base.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +6.2%

  £54,116,735 → £57,458,707

• Cash

  -17.8%

  £32,869 → £27,009

• Net assets

  -103.7%

  £4,790,507 → -£175,215

• Employees

  0%

  40 → 40

• Operating profit

  -303.6%

  £3,195,487 → -£6,505,931

• Profit before tax

  -305.4%

  £3,192,683 → -£6,557,618

• Wages

  -3.5%

  £2,654,726 → £2,560,711

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers