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Registered number: 12104331
| DIRECTORS' REPORT AND FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 JUNE 2025
| JSHEALTH VITAMINS UK LTD
JSHEALTH VITAMINS UK LTD REGISTERED NUMBER:12104331 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 648,949 |  | 501,272 |
Debtors: amounts falling due within one year | 4 | 3,374,786 |  | 2,111,123 |
Cash at bank and in hand |  | 476,200 |  | 713,696 |
|  | 4,499,935 |  | 3,326,091 |
Creditors: amounts falling due within one year | 5 | (3,565,788) |  | (2,841,168) |
Net current assets |  |  | 934,147 |  | 484,923
Total assets less current liabilities |  |  | 934,147 |  | 484,923
Net assets |  |  | 934,147 |  | 484,923
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 934,146 |  | 484,922
|  |  | 934,147 |  | 484,923
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ D Ashley Steingold
Director
Date: 8 March 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
JSHEALTH VITAMINS UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
JSHealth Vitamins 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of vitamins and related products is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 2
JSHEALTH VITAMINS UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 12).
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JSHEALTH VITAMINS UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 83,227 | 125,493
| Amounts owed by group undertakings | 3,096,687 | 1,833,837
| Other debtors | 186,117 | 105,163
| Prepayments and accrued income | 8,755 | 46,630
|  | 3,374,786 | 2,111,123
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 210,541 | 228,985
| Amounts owed to group undertakings | 2,858,512 | 2,286,204
| Corporation tax | 149,747 | 45,834
| Other taxation and social security | 213,564 | 108,552
| Other creditors | 133,424 | 171,593
|  | 3,565,788 | 2,841,168
6. | Parent relationships
The immediate and ultimate Parent Company is JSHealth Vitamins Pty Ltd, a Company incorporated in Australia at 31-33 Knox Street, Double Bay, NSW 2028. This is the smallest and largest group in which the Company's accounts are consolidated.
7. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 11 March 2026 by James Fox ACA FCCA (Senior statutory auditor) on behalf of Menzies LLP.
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