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REGISTERED NUMBER: 01554392 (England and Wales)

| Audited Financial Statements for the Year Ended 31 December 2025 |

| for |

| Salus (U.K.) Limited |

| Salus (U.K.) Limited (Registered number: 01554392) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Salus (U.K.) Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Dr F Block

| H Leick

| REGISTERED OFFICE: | 2 Lea Green Business Park

| Eurolink

| St. Helens

| WA9 4TR

| REGISTERED NUMBER: | 01554392 (England and Wales)

| AUDITORS: | Voisey & Co LLP

| 8 Winmarleigh Street

| Warrington

| Cheshire

| WA1 1JW

| Salus (U.K.) Limited (Registered number: 01554392) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 29,196 |  | 33,739 |  |

CURRENT ASSETS

Debtors | 6 | 1,858,511 |  | 2,211,472 |  |

Cash at bank and in hand | 625,130 |  | 336,305 |  |

2,483,641 |  | 2,547,777 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,623,536 |  | 1,761,180 |  |

NET CURRENT ASSETS | 860,105 |  | 786,597 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 889,301 |  | 820,336 |  |

PROVISIONS FOR LIABILITIES | 7,299 |  | 8,435 |  |

NET ASSETS | 882,002 |  | 811,901 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 872,002 |  | 801,901 |  |

SHAREHOLDERS' FUNDS | 882,002 |  | 811,901 |  |

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 Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

H Leick - Director

| Salus (U.K.) Limited (Registered number: 01554392) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Salus (U.K.) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Monetary amounts in these financial statements are rounded to the nearest £.

| The principal accounting policies adopted are set out below.

| Significant judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| The key assumptions concerning the future and other key sources of estimation include uncertainties at the reporting date, which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods. The directors have considered these uncertainties and no key areas of estimation were identified, the other areas of estimation were:

| - Depreciation

| - Accruals & Prepayments

| - Deferred Tax

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Salus (U.K.) Limited (Registered number: 01554392) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

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

| Turnover 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. Turnover is measured 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

| Turnover from the sale of goods 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 turnover 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.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment loses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method.

| Depreciation is provided on the following basis:

| Plant & machinery - 10 - 20% on cost

| Fixtures & Fittings - 20% on reducing balance

| Computer equipment - 33% on cost

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indiction of a significant change since the last reporting date.

| Gains and losses on disposals are detemined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

| Costs for maintenance of assets are expensed as incurred as operating expenses, whereas costs for improvements and upgrading's are added to the acquisition cost and depreciated with the related asset. If the recoverable amount of the asset is lower than the carrying value, the asset is written down to the recoverable amount. The recoverable amount is the greater of net realisable value and value in use. Value in use is the present value of the future cash flows expected to be generated by the asset.

| Salus (U.K.) Limited (Registered number: 01554392) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Salus (U.K.) Limited (Registered number: 01554392) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Other financial assets

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| Salus (U.K.) Limited (Registered number: 01554392) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Provisions

| A provision is recognised in the balance sheet when the company has a constructive or legal obligation as a result of a past event and it is probable that an outflow of economic benefit will be required to settle the obligation. Provisions are recognised at their discounted net present value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | AUDITORS' REMUNERATION

| 31.12.25 |  | 31.12.24

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 16,590 |  | 15,787 |  |

| Salus (U.K.) Limited (Registered number: 01554392) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Computer |

| Fixtures |  | and |

| Plant and |  | and |  | office |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 42,615 |  | 35,335 |  | 6,720 |  | 84,670 |  |

| DEPRECIATION

| At 1 January 2025 | 16,409 |  | 27,802 |  | 6,720 |  | 50,931 |  |

| Charge for year | 3,176 |  | 1,367 |  | - |  | 4,543 |  |

| At 31 December 2025 | 19,585 |  | 29,169 |  | 6,720 |  | 55,474 |  |

| NET BOOK VALUE

| At 31 December 2025 | 23,030 |  | 6,166 |  | - |  | 29,196 |  |

| At 31 December 2024 | 26,206 |  | 7,533 |  | - |  | 33,739 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,797,449 |  | 2,174,805 |  |

| Prepayments | 61,062 |  | 36,667 |  |

1,858,511 |  | 2,211,472 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 167,481 |  | 319,017 |  |

| Amounts owed to group undertakings | 1,037,362 |  | 960,673 |  |

| Tax | 25,015 |  | 22,758 |  |

| Social security and other taxes | 9,781 |  | 12,605 |  |

| VAT | 273,824 |  | 304,585 |  |

| Other creditors | 3,763 |  | 2,390 |  |

| Accrued expenses | 106,310 |  | 139,152 |  |

1,623,536 |  | 1,761,180 |  |

| The amounts owed to group companies are due to Salus-Haus Dr.med. Otto Greither Nachf. GmbH & Co.KG and are repayable on demand and interest free.

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

| The Report of the Auditors was unqualified.

| Janine Boyo BFP FCA MAAT (Senior Statutory Auditor)

| for and on behalf of Voisey & Co LLP

| Salus (U.K.) Limited (Registered number: 01554392) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | OTHER FINANCIAL COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,232 (2024: £2,249) were due to the fund. They are included in other creditors.

10. | RELATED PARTY DISCLOSURES

| During the year the company entered into the following transactions with related parties:

| Salus Haus, the holding company, to the value of £6,496,353 (2024: £7,195,838) in relation to cost of sales purchases and a credit note was raised for £660,000 (2024: £869,9241) in relation to advertising costs incurred by the company on behalf of the Holding company. At the year end the outstanding liability is £1,694,549 (2024: £960,673).

| Walter Schonenenberger Pflanzensaftwerk GmbH & Co. KG., a related party due to common ownership, to the value of £29,686 (2024: £32,288) in relation to cost of sales purchases. An amount of £2,813 was owed by Salus (U.K.) Limited at 31 December 2025 (2024: £2,358).

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Salus-Haus Dr.med. Otto GreitherNachf. GmbH & Co.KG.

| The ultimate controlling party is Mrs Katrin Greither-Block.

| Copies of the consolidated financial statements of Salus-Haus Dr.med. Otto Greither Nachf. GmbH & Co.KG can be obtained at Salus Haus GmbH & Co. KG, Export Division, Bahnhofstr. 24, 83052 Bruckmuhl, Germany.