REGISTERED NUMBER: SC085482 (Scotland)

Diana Drummond 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:

Dr M Chang

REGISTERED OFFICE:

8 Unit G

Edgefield Road

Loanhead

EH20 9TB

REGISTERED NUMBER:

SC085482 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Revolut

30 South Colonnade

London

E14 5HX

FIXED ASSETS

Tangible assets

4

715

915

CURRENT ASSETS

Stocks

42,785

55,142

Debtors

5

43,886

142,352

Cash at bank

11,252

11,106

97,923

208,600

CREDITORS

Amounts falling due within one year

6

128,696

328,950

NET CURRENT LIABILITIES

(30,773

)

(120,350

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,058

)

(119,435

)

CAPITAL AND RESERVES

Called up share capital

23,176

23,176

Retained earnings

(53,234

)

(142,611

)

(30,058

)

(119,435

)

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 16 April 2026 and were signed by:

Dr M Chang - Director

1.	STATUTORY INFORMATION

Diana Drummond Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover and revenue recognition

Turnover, which represents net invoiced sales of goods, is recognised at the point when the product is delivered to the customer and on the point of sale of goods to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Provision for liabilities

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

14,129

DEPRECIATION

At 1 January 2025

13,214

Charge for year

200

At 31 December 2025

13,414

NET BOOK VALUE

At 31 December 2025

715

At 31 December 2024

915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,045

1,006

Other debtors

19,841

141,346

43,886

142,352

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,321

1,076

Amounts owed to group undertakings

41,252

107,299

Other creditors

85,123

220,575

128,696

328,950

7.	RELATED PARTY DISCLOSURES

The Secrets of Caledonia Co. Ltd is a company of which Dr M Chang is the director. During the year, the company purchased goods totalling £35,320 (2024: £Nil) from The Secrets of Caledonia Co. Ltd. The Secrets of Caledonia Co. Ltd repaid £30,741 (2024: £15,000) to the company. The balance of £42,384 (2024: £30,630 was due from) was due to The Secrets of Caledonia Co. Ltd on 31 December 2025. The oustanding balance is unsecured, interest-free and repayable on demand. The company charged interest of £111 (2024: £630) on the amount previously due from The Secrets of Caledonia Co. Ltd.

Diana Drummond Limited is a wholly owned subsidiary of NS Herbalist UK Limited. During the year, NS Herbalist UK Limited reimbursed £333 (2024: £Nil). The company repaid £52,740 (2024: £911) to NS Herbalist UK Limited. The balance of £Nil (2024: £52,167) was due to NS Herbalist UK Limited on 31 December 2025. Interest of £240 (2024: £2,500) was charged to the company.

The Beauty of Edinburgh Ltd is a wholly owned subsidiary of NS Herbalist UK Limited. During the year, the company purchased goods totalling £49,223 (2024: £67,663) from The Beauty of Edinburgh Limited. The company repaid £44,670 (2024: £7,034) to The Beauty of Edinburgh Ltd. The balance of £41,252 (2024: £55,132) was due to The Beauty of Edinburgh Ltd on 31 December 2025, of which £30,790 (2024: 44,670) was related to outstanding purchase invoices. The oustanding balance is unsecured, interest-free and repayable on demand.

Natural Herb Solution UK Ltd is a company of which Dr M Chang is the director. Natural Herb Solution UK Ltd repaid £104,386 (2024: £Nil) to the company. The balance of £Nil (2024: £103,907) was due from Natural Herb Solution UK Ltd on 31 December 2025. The company charged interest of £479 (2024: £3,907) to Natural Herb Solution UK Ltd.

The Garden of Naturalsolution Co. Ltd is a company of which Dr M Chang is a director. During the year, the company sold goods totalling £178,200 to The Garden of Naturalsolution Co. Ltd. The balance of £Nil (2024: £Nil) was due from The Garden of Naturalsolution Co. Ltd on 31 December 2025.

As as 31 December 2025, there were loans totalling £40,000 due to director's family members. The loans are unsecured, interest-free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party was Ms Na, a director and shareholder of NS Herbalist UK Limited.

Diana Drummond Limited is a wholly owned subsidiary of NS Herbalist UK Limited, a company registered in England and whose registered office is 94 Westbury Road, New Malden, England, KT3 5AN.

9.	GOING CONCERN

The financial statements have been prepared on the going concern principal which assumes that the company will continue to function in the foreseeable future. In order to do so the company will require the continued support of its director, bank and creditors. The director will continue to support the company and is confident of the continued support of the bank and creditors.