Nutrivital Supplements Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

Nutrivital Supplements Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04283340 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Other Fixed Assets	25% reducing balance
Fixtures & Fittings	20% reducing balance
Office Equipment	20% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Nutrivital Supplements Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

2.6. Financial Instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet 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 asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

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

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Nutrivital Supplements Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2025: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	10,500

As at 31 December 2025	10,500

Amortisation
As at 1 April 2025	10,500

As at 31 December 2025	10,500

...CONTINUED

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Nutrivital Supplements Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

Net Book Value
As at 31 December 2025	-

As at 1 April 2025	-

5. Tangible Assets

	Other Fixed Assets	Fixtures & Fittings	Office Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	14,876	1,357	5,467	21,700

As at 31 December 2025	14,876	1,357	5,467	21,700

Depreciation
As at 1 April 2025	12,148	1,269	4,994	18,411
Provided during the period	682	88	473	1,243

As at 31 December 2025	12,830	1,357	5,467	19,654

Net Book Value
As at 31 December 2025	2,046	-	-	2,046

As at 1 April 2025	2,728	88	473	3,289

6. Stocks

	31 December 2025	31 March 2025
	£	£
Stock	61,582	53,808

7. Debtors

	31 December 2025	31 March 2025
	£	£
Due within one year
Trade debtors	36,974	2,480
Other debtors	12,344	20,821

	49,318	23,301

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Nutrivital Supplements Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 March 2025
	£	£
Trade creditors	82,416	95,808
Bank loans and overdrafts	5,556	5,556
Other creditors	90,059	45,930
Taxation and social security	407	388

	178,438	147,682

9. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 March 2025
	£	£
Bank loans	18,982	23,148

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	31 December 2025		31 March 2025
	£		£
Bank loans	-		12,037

10. Deferred Taxation

The provision for deferred tax is made up as follows:

11. Share Capital

	31 December 2025	31 March 2025
	£	£
Allotted, Called up and fully paid	201	201

12. Related Party Transactions

During the year the company received services to the value of £Nil (2025: £36,000) from Best Care Products Limited, a company owned by Mr J Stephens.

Included in other creditors is a loan of £79,543 (2025: £42,636) from FMG Health Group BV, a Dutch company that Mr F Baardman is a director of.

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Nutrivital Supplements Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

13. Ultimate Controlling Party

The company was controlled throughout the current period by FMG Health Group BV by virtue of the fact that it has an interest in the majority of the company's ordinary issued share capital.

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		31 December 2025		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,046		3,289

			2,046		3,289
CURRENT ASSETS
Stocks	6	61,582		53,808
Debtors	7	49,318		23,301
Cash at bank and in hand		3,157		422

		114,057		77,531
Creditors: Amounts Falling Due Within One Year	8	(178,438 )		(147,682 )

NET CURRENT ASSETS (LIABILITIES)			(64,381 )		(70,151 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(62,335 )		(66,862 )

Creditors: Amounts Falling Due After More Than One Year	9		(18,982 )		(23,148 )

NET LIABILITIES			(81,317 )		(90,010 )

CAPITAL AND RESERVES
Called up share capital	11		201		201
Profit and Loss Account			(81,518 )		(90,211 )

SHAREHOLDERS' FUNDS			(81,317)		(90,010)

Mr J J Stephens Director	Mr F J Baardman Director
7 May 2026