IRIS Accounts Production v25.1.3.33 NI044998 Board of Directors 1.1.24 31.12.24 31.12.24 the marketing of health, nutritional and beauty products. false true true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI0449982023-12-31NI0449982024-12-31NI0449982024-01-012024-12-31NI0449982022-12-31NI0449982023-01-012023-12-31NI0449982023-12-31NI044998ns15:NorthernIreland2024-01-012024-12-31NI044998ns14:PoundSterling2024-01-012024-12-31NI044998ns10:Director12024-01-012024-12-31NI044998ns10:PrivateLimitedCompanyLtd2024-01-012024-12-31NI044998ns10:SmallEntities2024-01-012024-12-31NI044998ns10:Audited2024-01-012024-12-31NI044998ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-31NI044998ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-31NI044998ns10:FullAccounts2024-01-012024-12-31NI04499812024-01-012024-12-31NI044998ns10:OrdinaryShareClass12024-01-012024-12-31NI044998ns10:Director22024-01-012024-12-31NI044998ns10:CompanySecretary12024-01-012024-12-31NI044998ns10:RegisteredOffice2024-01-012024-12-31NI044998ns5:RetainedEarningsAccumulatedLosses2023-12-31NI044998ns5:RetainedEarningsAccumulatedLosses2022-12-31NI044998ns5:RetainedEarningsAccumulatedLosses2024-01-012024-12-31NI044998ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-31NI044998ns5:RetainedEarningsAccumulatedLosses2024-12-31NI044998ns5:RetainedEarningsAccumulatedLosses2023-12-31NI044998ns5:CurrentFinancialInstruments2024-12-31NI044998ns5:CurrentFinancialInstruments2023-12-31NI044998ns5:ShareCapital2024-12-31NI044998ns5:ShareCapital2023-12-31NI04499812024-01-012024-12-31NI044998ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31NI044998ns5:ComputerSoftware2024-01-012024-12-31NI044998ns5:FurnitureFittings2024-01-012024-12-31NI044998ns5:OwnedAssets2024-01-012024-12-31NI044998ns5:OwnedAssets2023-01-012023-12-31NI044998ns5:ComputerSoftware2023-01-012023-12-31NI044998ns5:ComputerSoftware2023-12-31NI044998ns5:ComputerSoftware2024-12-31NI044998ns5:ComputerSoftware2023-12-31NI044998ns5:FurnitureFittings2023-12-31NI044998ns5:FurnitureFittings2024-12-31NI044998ns5:FurnitureFittings2023-12-31NI044998ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-31NI044998ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31NI044998ns10:OrdinaryShareClass12024-12-31
REGISTERED NUMBER: NI044998 (Northern Ireland)




REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FOREVER LIVING PRODUCTS IRELAND LIMITED

FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Statement of Income and Retained Earnings 8

Balance Sheet 9

Notes to the Financial Statements 10


FOREVER LIVING PRODUCTS IRELAND LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: G E Maughan
A G O'Hare



SECRETARY: A G O'Hare



REGISTERED OFFICE: 50 Bedford Street
Belfast
BT2 7FW



REGISTERED NUMBER: NI044998 (Northern Ireland)



AUDITORS: Luckmans Duckett Parker Limited
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB



SOLICITORS: Cleaver Fulton Rankin
50 Bedford Street
Belfast
BT2 7FW

FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

REPORT OF THE DIRECTORS
for the year ended 31 December 2024

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

FUTURE DEVELOPMENTS
The company's business activities, together with the factors likely to affect its future development, performance and position are set out below. The company has considerable financial resources, together with a broad range of products and customers across Ireland. As a consequence, the Directors believe that the company is well placed to manage its business risks successfully.

Having considered the risks and the current economic environment, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

G E Maughan
A G O'Hare

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Luckmans Duckett Parker Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.


FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

REPORT OF THE DIRECTORS
for the year ended 31 December 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





G E Maughan - Director


2 June 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
FOREVER LIVING PRODUCTS IRELAND LIMITED

Opinion
We have audited the financial statements of Forever Living Products Ireland Limited (the 'company') for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
FOREVER LIVING PRODUCTS IRELAND LIMITED


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
FOREVER LIVING PRODUCTS IRELAND LIMITED


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,including fraud is detailed below:

Enquiring of management and employees, including obtaining and reviewing supporting documentation, concerning the company's policies and procedures relating to:
- Identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they had knowledge of any actual, suspected or alleged fraud; and
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and
regulations.

We obtained an understanding of the legal and regulatory frameworks applicable to the company based on our understanding of the company and sector experience and discussions with management. The most significant considerations for the company are the Companies Act 2006, corporate taxes and VAT legislation, employment taxes, health and safety, food and drink regulations and the Bribery Act 2010.

We carried out discussions among the engagement team, who also undertook the audit testing, to assess
how and where fraud might occur in the financial statements and any potential indicators of fraud. As part of
these discussions, we identified potential for fraud in the following areas:
- management override of control; and
- revenue recognition - specifically in respect of completeness and cut-off and manipulation of revenue through management override of journals.

We designed and executed procedures in line with our responsibilities to detect material misstatements in respect of irregularities, including fraud. These procedures, together with the extent to which they are capable of detecting irregularities, including fraud, are detailed below:
- We critically assessed the appropriateness and tested the application of the revenue and cost recognition policies.
- We tested the appropriateness of accounting journals and other adjustments made in the preparation of the financial statements.
- We were able to identify and analyse the complete population of all journals in the year to identify and substantively test any which we considered were indicative of management override.
- We reviewed the company's accounting policies for non-compliance with relevant standards. Our work also included considering significant accounting estimates for evidence of misstatement or possible bias and testing any significant transactions that appeared to be outside the normal course of business.
- We made enquiries of management and reviewed correspondence with the relevant authorities to identify any irregularities or instances of non-compliance with laws and regulations.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, including internal specialists, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.


REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
FOREVER LIVING PRODUCTS IRELAND LIMITED

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditors responsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Mark Spafford FCA FCCA (Senior Statutory Auditor)
for and on behalf of Luckmans Duckett Parker Limited
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB

12 June 2025

FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

STATEMENT OF INCOME AND
RETAINED EARNINGS
for the year ended 31 December 2024

2024 2023
Notes £    £    £   

TURNOVER 2,754,851 2,991,185

Cost of sales 913,122 1,036,280
GROSS PROFIT 1,841,729 1,954,905

Distribution costs 1,007,022 1,163,374
Administrative expenses 616,054 686,586
1,623,076 1,849,960
OPERATING PROFIT 4 218,653 104,945

Interest receivable and similar income 20,271 12,156
PROFIT BEFORE TAXATION 238,924 117,101

Tax on profit 59,082 23,647
PROFIT FOR THE FINANCIAL YEAR 179,842 93,454

Retained earnings at beginning of year 1,722,307 1,628,853

Dividends (454,664 ) -

RETAINED EARNINGS AT END OF
YEAR

1,447,485

1,722,307

FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 62,729 73,184
Tangible assets 6 1,426 3,434
64,155 76,618

CURRENT ASSETS
Stocks 2,542 12,273
Debtors 7 79,291 110,102
Cash at bank and in hand 1,817,834 2,101,047
1,899,667 2,223,422
CREDITORS
Amounts falling due within one year 8 516,336 577,732
NET CURRENT ASSETS 1,383,331 1,645,690
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,447,486

1,722,308

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 1,447,485 1,722,307
SHAREHOLDERS' FUNDS 1,447,486 1,722,308

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2025 and were signed on its behalf by:





G E Maughan - Director


FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Forever Living Products Ireland Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Having considered the risks and the current economic environment, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual financial statements.

Critical accounting judgements and key sources of estimation uncertainty
Critical judgements in applying the company's accounting policies

The directors have not made any critical judgements in the process of applying the company's accounting policies.

Key sources of estimation uncertainty

Accruals in respect of rally costs and marketing incentives are an area of estimation uncertainty within the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software license is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost and 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 2,008 1,805
Software license amortisation 10,455 10,455

5. INTANGIBLE FIXED ASSETS
Software
license
£   
COST
At 1 January 2024
and 31 December 2024 104,549
AMORTISATION
At 1 January 2024 31,365
Amortisation for year 10,455
At 31 December 2024 41,820
NET BOOK VALUE
At 31 December 2024 62,729
At 31 December 2023 73,184

FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

6. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2024
and 31 December 2024 40,535
DEPRECIATION
At 1 January 2024 37,101
Charge for year 2,008
At 31 December 2024 39,109
NET BOOK VALUE
At 31 December 2024 1,426
At 31 December 2023 3,434

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 53,178 71,551
Amounts owed by group undertakings 47 723
Deferred tax asset 8,941 9,746
Prepayments and accrued income 17,125 28,082
79,291 110,102

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,081 5,218
Amounts owed to group undertakings 71,889 64,343
Tax 39,321 23,759
Social security and other taxes 98,644 92,814
Accruals and deferred income 302,401 391,598
516,336 577,732

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

FOREVER LIVING PRODUCTS IRELAND LIMITED (REGISTERED NUMBER: NI044998)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

10. RELATED PARTY DISCLOSURES

The directors have paid an interim dividend of £454,664 (2023: £nil) and the directors do not recommend the payment of a final dividend (2023: £nil).

Amounts due from related parties are as follows: Aloe Vera of America £404 (2023: £482) and Forever Living Products (UK) Ltd £47 (2023: £241).

Amounts due to related parties are as follows: Forever Direct £45,119 (2023: £45,839), Forever Living Products (UK) Ltd £10,342 (2023: £182), Forever Living Products International £14,968 (2023: £17,971), Forever Living Products Europe b.v. £1,864 (2023: £351) . These balances are repayable within one year.

During the year, the company made purchases totalling £6,677 (2023: £7,334) from Aloe Vera of America, £1,059,301 (2023: £ 1,199,565) from Forever Direct, £168,653 (2023: £164,481) from Forever Living International, £2,834 (2023: £1,879) from Forever Living Products Europe, £1,347 (2023: £1,474) from Forever Living Products France and £0 (2023: £49,072) from Global Incentive Services.

During the year. the company made sales of £0 (2023: £2,687) to Forever Living Products Europe b.v and, £3,304 (2023: £0) to Forever Living Products Iceland.

During the year, the company paid Forever Living Products (UK) Ltd for cost recharges of £200,135 (2023: £260,178). During the year, the company invoiced for cost recharges totalling £5,480 (2023: £13,482) to Forever Living Products (UK) Ltd.

Amounts owed by and to these related parties are disclosed in notes 7 and 8.

11. ULTIMATE CONTROLLING PARTY

Forever Living Products Ireland Limited is a Northern Ireland registered company. The company is fully owned by Forever Living Products Ireland LLC, a limited liability company registered in Arizona, USA. Forever Living Products Ireland LLC is owned by the Gregg E. Maughan Revocable Trust.