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REGISTERED NUMBER: OC312065 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Specialist Herbal Supplies LLP

Specialist Herbal Supplies LLP (Registered number: OC312065)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 6 |

Specialist Herbal Supplies LLP

General Information

for the Year Ended 31 March 2025

| DESIGNATED MEMBERS: | Specialist Herbal Supplies (UK) Ltd

| Specialist Herbal Supplies Assets LLP

| REGISTERED OFFICE: | Portslade Hall

| 18 Station Road

| Portslade

| East Sussex

| BN41 1GB

| REGISTERED NUMBER: | OC312065 (England and Wales)

| ACCOUNTANTS: | Wood & Associates LLP

| Chartered Certified Accountants

| Maritime House

| Basin Road North

| Hove

| East Sussex

| BN41 1WR

Specialist Herbal Supplies LLP (Registered number: OC312065)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 1 |  |

Tangible assets | 5 | 7,788 |  | 8,356 |  |

7,789 |  | 8,357 |  |

CURRENT ASSETS

Stocks | 39,806 |  | 31,095 |  |

Debtors | 6 | 35,876 |  | 28,769 |  |

Cash at bank and in hand | 4,320 |  | 9,252 |  |

80,002 |  | 69,116 |  |

CREDITORS

Amounts falling due within one year | 7 | 27,445 |  | 36,215 |  |

NET CURRENT ASSETS | 52,557 |  | 32,901 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 60,346 |  | 41,258 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | - |  | - |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 60,346 |  | 41,258 |  |

60,346 |  | 41,258 |  |

TOTAL MEMBERS' INTERESTS

Members' other interests | 60,346 |  | 41,258 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Specialist Herbal Supplies LLP (Registered number: OC312065)

Balance Sheet - continued

31 March 2025

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 25 December 2025 and were signed by:

Specialist Herbal Supplies Assets LLP - Designated member

Specialist Herbal Supplies LLP (Registered number: OC312065)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Specialist Herbal Supplies LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of seventeen years.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 33% 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.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2024 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 132,500 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 132,499 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1 |  |

| At 31 March 2024 | 1 |  |

Specialist Herbal Supplies LLP (Registered number: OC312065)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 15,041 |  | 4,060 |  | 12,105 |  | 31,206 |  |

| Additions | 491 |  | 1,414 |  | 1,798 |  | 3,703 |  |

| Disposals | - |  | - |  | (2,124 | ) | (2,124 | ) |

| At 31 March 2025 | 15,532 |  | 5,474 |  | 11,779 |  | 32,785 |  |

| DEPRECIATION

| At 1 April 2024 | 11,514 |  | 2,054 |  | 9,282 |  | 22,850 |  |

| Charge for year | 950 |  | 782 |  | 1,821 |  | 3,553 |  |

| Eliminated on disposal | - |  | - |  | (1,406 | ) | (1,406 | ) |

| At 31 March 2025 | 12,464 |  | 2,836 |  | 9,697 |  | 24,997 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,068 |  | 2,638 |  | 2,082 |  | 7,788 |  |

| At 31 March 2024 | 3,527 |  | 2,006 |  | 2,823 |  | 8,356 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 27,238 |  | 22,699 |  |

| Other debtors | 2,500 |  | - |  |

| Prepayments and accrued income | 6,138 |  | 6,070 |  |

35,876 |  | 28,769 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 1 |  | 2 |  |

| Trade creditors | 13,324 |  | 11,603 |  |

| VAT | 8,049 |  | 14,670 |  |

| Other creditors | 2,353 |  | 6,580 |  |

| Accrued expenses | 3,718 |  | 3,360 |  |

27,445 |  | 36,215 |  |

8. | ULTIMATE CONTROLLING PARTY

| M Simmonds was the controlling party throughout the current and previous period.

Specialist Herbal Supplies LLP

Report of the Accountants to the Members of

Specialist Herbal Supplies LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to eight and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wood & Associates LLP

Chartered Certified Accountants

Maritime House

Basin Road North

Hove

East Sussex

BN41 1WR

25 December 2025