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Registration number: 15404349 (England and Wales)

Asteri Beauty Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

Asteri Beauty Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 7

Asteri Beauty Limited

Company Information

Directors | Mr Omran Abdulrahman S Alrashid Mr Suliman Abdulrahman S Alrashid Mrs Sara Abdulrahman S Alrashed

Registered office | 27 Old Gloucester Street London United Kingdom WC1N 3AX

Auditors | KNAV Limited Statutory AuditorsHygeia Building Ground Floor 66-68 College Road Harrow Middlesex HA1 1BE

Asteri Beauty Limited

(Registration number: 15404349) (England and Wales)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 10,718 | -
Debtors | 5 | 400 | 50,470
Cash at bank and in hand |  | 47,995 | -
|  | 59,113 | 50,470
Creditors: Amounts falling due within one year | 6 | (16,773) | (6,970)
Net assets |  | 42,340 | 43,500
Capital and reserves |  |  |
Called up share capital | 7 | 50,000 | 50,000
Capital contribution reserve |  | 10,991 | 2,400
Retained earnings |  | (18,651) | (8,900)
Shareholders' funds |  | 42,340 | 43,500

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

The financial statements were approved and authorised for issue by the Board on 7 May 2026 and signed on its behalf by:

..................................................................... Mrs Sara Abdulrahman S Alrashed Director |  |

Asteri Beauty Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
27 Old Gloucester Street
London
WC1N 3AX
United Kingdom

These financial statements were authorised for issue by the Board on 7 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Going concern

The directors have made an assessment and confirm that the Company will have sufficient funds, either through its operations or funding from its parent company, Red Cactus Trading Company LLC, to meet its liabilities as they fall due. Red Cactus Trading Company LLC has indicated its intention to continue to make available such funds to meet its liabilities as they fall due for the period of at least 12 months from the approval of the financial statements. Therefore, the directors have prepared the financial statements on a going concern basis.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 7 May 2026 was Bhavita Shah ACA, who signed for and on behalf of KNAV Limited.
2026-43-UK.

Asteri Beauty Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Tax

Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

Deferred tax arises from timing differences between taxable profits and total comprehensive income as stated in the financial statements. These 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 recognised on all timing differences at the reporting date. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method and includes all costs of purchase that have been incurred in bringing the inventories to their present location and condition.Stocks held for distribution at no or nominal consideration are valued at the lower of cost and current replacement cost.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Asteri Beauty Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

(i) Financial assets
Basic financial assets, including cash and bank balances, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method, unless they are receivable within one year. In these instances, assets are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be received.
At the end of each reporting period financial assets are assessed for objective evidence of impairment. 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.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party, or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including other creditors and amounts due from fellow group undertakings, 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.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method, unless they are payable within one year. In these instances, assets are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid.
Other creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Other creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

3 | Staff numbers

The average monthly number of persons employed by the company (including directors) during the year, was 3 (2024: 3). None of the directors were remunerated through the company in the period.

Asteri Beauty Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Stocks

| 2025 £ | 2024 £
Finished goods | 10,718 | -

5 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by related parties | 8 | - | 50,000
Other debtors |  | 235 | 470
Prepayments |  | 165 | -
|  | 400 | 50,470

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 839 | 420
Amounts due to related parties | 8 | 8,554 | -
Accruals |  | 7,380 | 6,550
|  | 16,773 | 6,970

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 50,000 | 50,000 | 50,000 | 50,000

Asteri Beauty Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Related party transactions

Summary of transactions with parent

During the year, the company entered into the following transactions with its parent company Red Cactus Trading Company LLC ("RCTC"):
•Purchases of goods from RCTC amounting to £8,554
•Capital contributions received for liabilities settled by RCTC on its behalf of £8,591 (2024:£2,400)
As at 31 December 2025 the company owed £8,554 to RCTC (2024: £50,000 owed by RCTC) . The amount is payable on demand and is interest free.

9 | Parent and ultimate parent undertaking

The company's immediate parent is Red Cactus Trading Company LLC, incorporated in Saudi Arabia.