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REGISTERED NUMBER: 04596143 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Specialist Herbal Supplies (UK) Ltd

Specialist Herbal Supplies (UK) Ltd (Registered number: 04596143)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 7 |

Specialist Herbal Supplies (UK) Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | M Simmonds

| SECRETARY: | Ms S M Day

| REGISTERED OFFICE: | Portslade Hall

| 18 Station Road

| Portslade

| East Sussex

| BN41 1GB

| REGISTERED NUMBER: | 04596143 (England and Wales)

| ACCOUNTANTS: | Wood & Associates LLP

| Chartered Certified Accountants

| Maritime House

| Basin Road North

| Hove

| East Sussex

| BN41 1WR

Specialist Herbal Supplies (UK) Ltd (Registered number: 04596143)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 568,073 |  | 548,939 |  |

CURRENT ASSETS

Debtors | 5 | 1 |  | 186 |  |

Cash at bank | 4,236 |  | 16,863 |  |

4,237 |  | 17,049 |  |

CREDITORS

Amounts falling due within one year | 6 | 23,351 |  | 20,496 |  |

NET CURRENT LIABILITIES | (19,114 | ) | (3,447 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 548,959 |  | 545,492 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 262,000 |  | 312,000 |  |

NET ASSETS | 286,959 |  | 233,492 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 9 | 286,958 |  | 233,491 |  |

SHAREHOLDERS' FUNDS | 286,959 |  | 233,492 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

Specialist Herbal Supplies (UK) Ltd (Registered number: 04596143)

Balance Sheet - continued

31 March 2025

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 25 December 2025 and were signed by:

M Simmonds - Director

Specialist Herbal Supplies (UK) Ltd (Registered number: 04596143)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Specialist Herbal Supplies (UK) Ltd 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.

| 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.

| 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 (2024 - 4 ) .

Specialist Herbal Supplies (UK) Ltd (Registered number: 04596143)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 April 2024 | 548,939 |  |

| Additions | 231,551 |  |

| Disposals | (212,417 | ) |

| At 31 March 2025 | 568,073 |  |

| NET BOOK VALUE

| At 31 March 2025 | 568,073 |  |

| At 31 March 2024 | 548,939 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 1 |  | 186 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Taxation and social security | 21,174 |  | 19,708 |  |

| Other creditors | 2,177 |  | 788 |  |

23,351 |  | 20,496 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other creditors | 262,000 |  | 312,000 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

Specialist Herbal Supplies (UK) Ltd (Registered number: 04596143)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 233,491 |  |

| Profit for the year | 53,967 |  |

| Dividends | (500 | ) |

| At 31 March 2025 | 286,958 |  |

10. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £500 (2024 - £3,000) were paid to the director .

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

| As at 31 March 2025 the director M Simmonds was owed £264,529 (2024 - £312,788) by the company.

| As at 31 March 2025 the company had £507,730 (2024 - £507,682) invested in Specialist Herbal Supplies Assets LLP, a partnership in which the director, M Simmonds, is a member.

| As at 31 March 2025 the company had £60,346 (2023 - £41,258) invested in Specialist Herbal Supplies LLP, a partnership in which the director, M Simmonds was the ultimate controlling party throughout the current and previous period.

Specialist Herbal Supplies (UK) Ltd

Report of the Accountants to the Director of

Specialist Herbal Supplies (UK) Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company 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 Director 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 seven and you consider that the company 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