ACCOUNTS - Final Accounts preparation

SECOND NATURE (HOLDINGS) LIMITED - Company Information

Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-3122trueNo description of principal activitytrue2021-01-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07089409 2021-01-01 2021-12-31 07089409 2020-01-01 2020-12-31 07089409 2021-12-31 07089409 2020-12-31 07089409 c:Director1 2021-01-01 2021-12-31 07089409 c:Director2 2021-01-01 2021-12-31 07089409 c:RegisteredOffice 2021-01-01 2021-12-31 07089409 d:CurrentFinancialInstruments 2021-12-31 07089409 d:CurrentFinancialInstruments 2020-12-31 07089409 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 07089409 d:CurrentFinancialInstruments d:WithinOneYear 2020-12-31 07089409 d:ShareCapital 2021-12-31 07089409 d:ShareCapital 2020-12-31 07089409 d:CapitalRedemptionReserve 2021-12-31 07089409 d:CapitalRedemptionReserve 2020-12-31 07089409 d:RetainedEarningsAccumulatedLosses 2021-12-31 07089409 d:RetainedEarningsAccumulatedLosses 2020-12-31 07089409 c:FRS102 2021-01-01 2021-12-31 07089409 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 07089409 c:FullAccounts 2021-01-01 2021-12-31 07089409 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 07089409 6 2021-01-01 2021-12-31 iso4217:GBP xbrli:pure

Company registration number: 07089409

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2021

	SECOND NATURE (HOLDINGS) LIMITED


SECOND NATURE (HOLDINGS) LIMITED

COMPANY INFORMATION

Directors	Mr R Schragger
	Mr T Schragger


Registered number	07089409


Registered office	10 Malton Road
	London
	W10 5UP


Accountants	Menzies LLP
	Chartered Accountants
	Lynton House
	7-12 Tavistock Square
	London
	WC1H 9LT


SECOND NATURE (HOLDINGS) LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 4


SECOND NATURE (HOLDINGS) LIMITED REGISTERED NUMBER:07089409

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2021

		2021		2020
Note		£		£

Fixed assets
Investments	4		171,756		171,670
			171,756		171,670
Current assets
Debtors: amounts falling due within one year	5	40		40
		40		40
Creditors: amounts falling due within one year	6	(286)		(200)
Net current liabilities			(246)		(160)
Total assets less current liabilities			171,510		171,510

Net assets			171,510		171,510

Capital and reserves
Called up share capital	147,661	147,661
Capital redemption reserve	23,809	23,809
Profit and loss account	40	40
	171,510	171,510

Page 1


SECOND NATURE (HOLDINGS) LIMITED REGISTERED NUMBER:07089409

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2021

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr T Schragger	Mr R Schragger
Director	Director

Date: 26 November 2022

The notes on pages 3 to 4 form part of these financial statements.

Page 2


SECOND NATURE (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1.	General information

Second Nature (Holdings) Limited is a private company limited by shares incorporated in England and Wales, registration number 7089409. The address of the principal place of business and the registered office is 10 Malton Road, London, W10 5UP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Financial instruments

The company only enters into basic financial instrument 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, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 2 (2020 - 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2021	171,670
	Additions	86
	At 31 December 2021	171,756

Page 3


SECOND NATURE (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

Debtors

					2021	2020
					£	£


Amounts owed by group undertakings	40	40
	40	40

6.	Creditors: Amounts falling due within one year
		2021	2020
		£	£

Amounts owed to group undertakings	286	200
	286	200

Page 4