2024-08-012025-07-312025-07-31false06917587HERBS OF GRACE (UK) 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HERBS OF GRACE (UK) LTD

Registered Number
06917587
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

HERBS OF GRACE (UK) LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Director

BELLIS, Lorraine Joyce

Registered Address

10 Beck Street Digby
Lincoln
LN4 3NE

Registered Number

06917587 (England and Wales)
HERBS OF GRACE (UK) LTD
Statement of Financial Position
31 July 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets35,419-
Tangible assets47991,720
6,2181,720
Current assets
Stocks54,5002,949
Debtors684-
Cash at bank and on hand27,78919,823
32,37322,772
Creditors amounts falling due within one year7(26,800)(21,748)
Net current assets (liabilities)5,5731,024
Total assets less current liabilities11,7912,744
Creditors amounts falling due after one year8(1,719)(3,600)
Provisions for liabilities9(1,181)-
Net assets8,891(856)
Capital and reserves
Called up share capital100100
Profit and loss account8,791(956)
Shareholders' funds8,891(856)
The financial statements were approved and authorised for issue by the Director on 26 August 2025, and are signed on its behalf by:
BELLIS, Lorraine Joyce
Director
Registered Company No. 06917587
HERBS OF GRACE (UK) LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The financial statements have been prepared on a Going Concern basis.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery20
Office Equipment20
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants related to assets, including non-monetary grants at fair value, are presented in the statement of financial position by setting up the grant as deferred income.
2.Average number of employees

20252024
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
Additions6,7736,773
At 31 July 256,7736,773
Amortisation and impairment
Charge for year1,3541,354
At 31 July 251,3541,354
Net book value
At 31 July 255,4195,419
At 31 July 24--
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 249,0612,72611,787
Additions999-999
At 31 July 2510,0602,72612,786
Depreciation and impairment
At 01 August 247,3412,72610,067
Charge for year1,920-1,920
At 31 July 259,2612,72611,987
Net book value
At 31 July 25799-799
At 31 July 241,720-1,720
5.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.

2025

2024

££
Other stocks4,5002,949
Total4,5002,949
6.Debtors: amounts due within one year

2025

2024

££
Prepayments and accrued income84-
Total84-
At the statement of financial position date, the director was owed £22,151 by the company. This amount is unsecured, interest free and repayable on demand.
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables4,648259
Amounts owed to related parties22,15221,489
Total26,80021,748
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts1,7193,115
Other creditors-485
Total1,7193,600
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)1,181-
Total1,181-