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REGISTERED NUMBER: 08235481 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NATURA BISSE INTERNATIONAL LIMITED

NATURA BISSE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08235481)

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 |

NATURA BISSE INTERNATIONAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | J M Borrell Gallardo

| M V Fisas Verges

| REGISTERED OFFICE: | 55 Loudoun Road

| St. John's Wood

| London

| NW8 0DL

| BUSINESS ADDRESS: | 4th Floor

| 15 Grosvenor Gardens

| London

| SW1W 0BD

| REGISTERED NUMBER: | 08235481 (England and Wales)

| AUDITORS: | mgr Weston Kay LLP

| Chartered Accountants

| Statutory Auditors

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

NATURA BISSE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08235481)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 3 | 544 |  | 9,254 |  |

Tangible assets | 4 | 54,361 |  | 81,779 |  |

54,905 |  | 91,033 |  |

CURRENT ASSETS

Stocks | 20,102 |  | 16,292 |  |

Debtors | 5 | 329,294 |  | 404,851 |  |

Cash at bank and in hand | 300,749 |  | 163,141 |  |

650,145 |  | 584,284 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,918,809 | ) | (1,188,678 | ) |

NET CURRENT LIABILITIES | (1,268,664 | ) | (604,394 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,213,759 | ) | (513,361 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 3,900,000 |  | 3,900,000 |  |

Retained earnings | (5,113,759 | ) | (4,413,361 | ) |

SHAREHOLDERS' FUNDS | (1,213,759 | ) | (513,361 | ) |

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 12 May 2026 and were signed on its behalf by:

J M Borrell Gallardo - Director

NATURA BISSE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08235481)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES

| Accounting convention

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| Going concern

| During the year ended 31 December 2025, the company made a loss after tax of £700,398 (2024: £561,501), at the balance sheet date the company had net current liabilities of £1,268,664 (2024: £604,394) and net liabilities of £1,213,759 (2024: £513,361).

| The company continues to meet its day to day working capital requirements through loans from Natura Bisse International S.A. of £1,681,779 (2024: £1,036,733) which the holding company has confirmed will continue to be made available. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis and they do not include any adjustments that would result from a withdrawal of support.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Turnover arising from the sale of cosmetic products is recognised when the significant risk and rewards of ownership of the goods have passed to the buyer (upon delivery), the amounts of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Turnover arising from commissions is recognised on delivery of the goods on sale of which commission is due.

| Turnover arising from the sale of services in the form of spa treatments is recognised on the day the treatment takes place.

| Cost of sales are recognised in the same period as the related revenue.

| Intangible assets other than goodwill

| Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

| Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Software 3-10 years

| Website 3-6 years

NATURA BISSE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08235481)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES - continued

| 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 | - | 33% on cost and 25% straight line

| Fixtures and fittings | - | 25% straight line and 10% on cost

| Computer equipment | - | 25% straight line

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Taxation

| The tax expense represents the sum of the tax currently payable.

| Current tax

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

NATURA BISSE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08235481)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES - continued

| 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.

| Retirement benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| Leases

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| Foreign exchange

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 23 ) .

3. | INTANGIBLE FIXED ASSETS

| Computer |

| Website |  | software |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 16,062 |  | 56,361 |  | 72,423 |  |

| Disposals | - |  | (1,283 | ) | (1,283 | ) |

| At 31 December 2025 | 16,062 |  | 55,078 |  | 71,140 |  |

| AMORTISATION

| At 1 January 2025 | 12,060 |  | 51,109 |  | 63,169 |  |

| Amortisation for year | 4,002 |  | 3,425 |  | 7,427 |  |

| At 31 December 2025 | 16,062 |  | 54,534 |  | 70,596 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 544 |  | 544 |  |

| At 31 December 2024 | 4,002 |  | 5,252 |  | 9,254 |  |

NATURA BISSE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08235481)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 37,043 |  | 156,544 |  | 193,587 |  |

| Additions | - |  | 7,285 |  | 7,285 |  |

| Disposals | - |  | (9,549 | ) | (9,549 | ) |

| At 31 December 2025 | 37,043 |  | 154,280 |  | 191,323 |  |

| DEPRECIATION

| At 1 January 2025 | 15,808 |  | 96,000 |  | 111,808 |  |

| Charge for year | 7,409 |  | 22,606 |  | 30,015 |  |

| Eliminated on disposal | - |  | (4,861 | ) | (4,861 | ) |

| At 31 December 2025 | 23,217 |  | 113,745 |  | 136,962 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,826 |  | 40,535 |  | 54,361 |  |

| At 31 December 2024 | 21,235 |  | 60,544 |  | 81,779 |  |

5. | DEBTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 242,763 |  | 317,945 |  |

| Amounts owed by group undertakings | 6,437 |  | 17,093 |  |

| Other debtors | 43,681 |  | 32,812 |  |

292,881 |  | 367,850 |  |

| Amounts falling due after more than one year:

| Other debtors | 36,413 |  | 37,001 |  |

| Aggregate amounts | 329,294 |  | 404,851 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 43,221 |  | 58,446 |  |

| Amounts owed to participating interests | 1,681,779 |  | 1,036,733 |  |

| Taxation and social security | 93,170 |  | 38,852 |  |

| Other creditors | 100,639 |  | 54,647 |  |

1,918,809 |  | 1,188,678 |  |

NATURA BISSE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08235481)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 72,825 |  | 72,825 |  |

| Between one and five years | 16,161 |  | 88,986 |  |

88,986 |  | 161,811 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 3,900,000 | Ordinary A | £1 | 3,900,000 |  | 3,900,000 |  |

| During the year 375,000 shares were acquired by the parent company from a director.

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

| The Report of the Auditors was unqualified.

| Nigel Walfisz FCA (Senior Statutory Auditor)

| for and on behalf of mgr Weston Kay LLP

10. | RELATED PARTY TRANSACTIONS

| The company has taken advantage of the exemption available in accordance with FRS 102 section 33 'Related party disclosures' not to disclose transactions between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

11. | PARENT COMPANY

| The parent is Natura Bisse International S.A., a company incorporated in Spain. The address of their registered office is Parc Tecnologic del Valles, Carrer Creu Casas i Sicart 96, Cerdanyola, Barcelona, 08290, Spain.

12. | COMPANY INFORMATION

| Natura Bisse International Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Loudoun Road, St John's Wood, London, NW8 0DL. The principal place of business is 15 Grosvenor Gardens, London, SW1W 0BD.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.