REGISTERED NUMBER: 09155869 (England and Wales)

NS Herbalist UK Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H Na

REGISTERED OFFICE:

94 Westbury Road

New Malden

KT3 5AN

REGISTERED NUMBER:

09155869 (England and Wales)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Revolut Ltd

7 Westferry Circus

Canary Wharf

London

E14 4HD

FIXED ASSETS

Investments

4

57,000

57,000

CURRENT ASSETS

Debtors

5

222,500

104,667

Cash at bank

10,924

2,355

233,424

107,022

CREDITORS

Amounts falling due within one year

6

189,123

62,700

NET CURRENT ASSETS

44,301

44,322

TOTAL ASSETS LESS CURRENT LIABILITIES

101,301

101,322

CAPITAL AND RESERVES

Called up share capital

60,100

60,100

Retained earnings

41,201

41,222

SHAREHOLDERS' FUNDS

101,301

101,322

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

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

The director acknowledges her 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.

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 10 April 2026 and were signed by:

Mrs H Na - Director

1.	STATUTORY INFORMATION

NS Herbalist UK 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about NS Herbalist UK Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

57,000

NET BOOK VALUE

At 31 December 2025

57,000

At 31 December 2024

57,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

222,500

104,667

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

692

Other creditors

189,123

62,008

189,123

62,700

7.	RELATED PARTY DISCLOSURES

Diana Drummond Limited is a wholly owned subsidiary of NS Herbalist UK Limited. During the year, the company received loan repayments of £52,500 (2024: £Nil) and interest repayments of £240 (2024: £911) from Diana Drummond Limited. The company also paid expenses of £333 (2024: £nil) on behalf of Diana Drummond Limited. Interest was charged on the outstanding loan balance at 5% per annum until 4 February 2025, when the loan was fully repaid. Interest charged during the year totalled £240 (2024: £2,500). At 31 December 2025 there was no balance due from Diana Drummond Limited (2024: £52,167).

The Beauty of Edinburgh Ltd is a wholly owned subsidiary of NS Herbalist UK Limited. During the year, the company advanced loans of £175,000 (2024: £nil) to The Beauty of Edinburgh Ltd and refunded overpaid interest of £911 (2024: £nil). The company also received interest repayments of £7,144 (2024: £911) during the year. Interest was charged on the initial loan balance at 5% per annum until 5 April 2025, totalling £1,233 (2024: £2,500). From 6 April 2025, the loan became interest-free and repayable on demand. At 31 December 2025, the balance due from The Beauty of Edinburgh Ltd was £222,500 (2024: £52,500).

During the year, the company received loans from family members of the director, including shareholders, totalling £127,000 (2024: £1,000). The loans are unsecured, interest-free and repayable on demand. At 31 December 2025, the balance outstanding was £187,856 (2024: £60,856).