REGISTERED NUMBER: 13132002 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

Holisto UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

E Shust

REGISTERED OFFICE:

1-2 Charterhouse Mews

London

EC1M 6BB

REGISTERED NUMBER:

13132002 (England and Wales)

AUDITORS:

Anstey Bond LLP

Statutory Auditors &

Chartered Accountants

1-2 Charterhouse Mews

London

EC1M 6BB

CURRENT ASSETS

Debtors

4

26,478

13,072

CREDITORS

Amounts falling due within one year

5

(14,890

)

(6,510

)

NET CURRENT ASSETS

11,588

6,562

TOTAL ASSETS LESS CURRENT LIABILITIES

11,588

6,562

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,488

6,462

11,588

6,562

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

E Shust - Director

1.	STATUTORY INFORMATION

Holisto UK Limited is a private company, limited by shares , registered in England and Wales. 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.

The financial statements are prepared on the going concern basis.

Presentational Currency

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary

amounts in the financial statements are rounded to the nearest £.

Trade and other receivables

Trade and other receivables are recognised initially at fair value. Subsequent to initial recognition, they are

measured at amortised cost using the effective interest method, less any impairment losses.

Trade and other payables

Trade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are

measured at amortised cost using the effective interest method.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances and Call deposits.

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.

Turnover

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed by group undertakings

26,478

13,072

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

5,000

-

Taxation and social security

1,490

311

Other creditors

8,400

6,199

14,890

6,510

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Colin Ellis FCCA CF (Senior Statutory Auditor)

for and on behalf of Anstey Bond LLP

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, included within other debtors is an amount of £26,478 (2023: £13,072) due from Holisto Ltd, the parent company.

Holisto UK Ltd recognised income of £622,738 ( 2023:£392,783) from the sale of goods to Holisto Ltd. The cost of goods sold associated with these transactions amounted to £609,333 (2023:£384,328). The company considers the pricing to be at arm's length.

8.	ULTIMATE CONTROLLING PARTY

The controlling Party is Holisto Ltd, which controls 100% and has a registered address of Sderot Harishonim 23, Rishon Leziyon, Israel. The director is of the opinion that there is no ultimate controlling party.