REGISTERED NUMBER: SC688065 (Scotland)

The Beauty Of Edinburgh Ltd

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:

SC688065 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Revolut Ltd

7 Westferry Circus

Canary Wharf

London

E14 4HD

FIXED ASSETS

Tangible assets

4

11,585

26,143

CURRENT ASSETS

Stocks

117,172

113,681

Debtors

5

91,054

60,916

Cash at bank

31,696

11,503

239,922

186,100

CREDITORS

Amounts falling due within one year

6

942,926

641,468

NET CURRENT LIABILITIES

(703,004

)

(455,368

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(691,419

)

(429,225

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(692,419

)

(430,225

)

SHAREHOLDERS' FUNDS

(691,419

)

(429,225

)

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 8 May 2026 and were signed by:

Dr M Chang - Director

1.	STATUTORY INFORMATION

The Beauty Of Edinburgh Ltd 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 represents net invoiced sales of goods, is recognised on the point of sale or delivered 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 cost, 25% on cost, 20% on cost and over lease term

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

71,625

DEPRECIATION

At 1 January 2025

45,482

Charge for year

14,558

At 31 December 2025

60,040

NET BOOK VALUE

At 31 December 2025

11,585

At 31 December 2024

26,143

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

41,252

55,132

Other debtors

49,802

5,784

91,054

60,916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

177,594

137,609

Amounts owed to group undertakings

222,500

52,500

Taxation and social security

10,431

2,567

Other creditors

532,401

448,792

942,926

641,468

7.	LEASING AGREEMENTS

The company has minimum lease payments under non-cancellable operating leases totalling £57,813 (2024: £104,063).

8.	RELATED PARTY DISCLOSURES

Dr M Chang is the director of The Beauty of Edinburgh Limited. During the year, the director loaned totalling £120,000 (2024: £90,000) to the company. The company repaid £nil (2024: £30,000) to the director. There was a balance of £501,145 (2024: £381,145) due to the director at 31 December 2025, which is unsecured, repayable on demand and no interest was charged in the year.

NS Herbalist UK Limited is the parent company of The Beauty of Edinburgh Limited. During the year, the company repaid £7,144 (2024: £911) to NS Herbalist UK Limited. The company received loans totalling £175,000 (2024: £Nil) and refund of overpaid interest of £911 (2024: £nil) from NS Herbalist UK Limited. Interest was charged on the initial loan balance at 5% per annum until 5 April 2025, totalling £1,233 (2024: £2,500). Thereafter, the loan balance became interest free and repayable on demand. There was a balance of £222,500 (2024: £52,500) due to NS Herbalist UK Limited at 31 December 2025.

Diana Drummond Limited is a company which is a wholly owned subsidiary of NS Herbalist UK Limited. During the year, there were sales totalling £49,223 (2024: £67,663) from Diana Drummond Limited. Diana Drummond Limited repaid £44,670 (2024: £7,034) to the company. There was a balance of £41,252 (2024: £55,132) due from Diana Drummond Limited at 31 December 2025, including £30,790 (2024: £44,670) in respect of outstanding sales invoices. The outstanding balance is unsecured, repayable on demand and no interest was charged in the year.

The Secrets of Caledonia Co. Ltd is a company of which Dr M Chang is the director. During the year, there were purchases totalling £12,174 (2024: £4,135) from The Secrets of Caledonia Co. Ltd. The Secrets of Caledonia Co. Ltd paid expenses £61,715 (2024: £1,000) on behalf of the company, the company repaid £114,484 (2024: £nil) to The Secrets of Caledonia Co. Ltd. There was a balance of £18,392 (2024: £57,764) due to The Secrets of Caledonia Co. Ltd at 31 December 2025, including £13,397 (2024: £nil) in respect of outstanding purchases invoices. The outstanding balance is unsecured, repayable on demand and no interest was charged in the year.

Natural Herb Solution UK Ltd is a company of which Dr M Chang is the director. During the year, there were sales totalling £24,169 (2024: £nil) from Natural Herb Solution UK Ltd. The company produced promotional goods at a cost of £11,495 to Natural Herb Solution UK Ltd for no consideration. There was a balance of £29,003 (2024: £nil) due from Natural Herb Solution UK Ltd at 31 December 2025 in respect of the outstanding sales invoices. The outstanding balance is unsecured, repayable on demand and no interest was charged in the year.

The Garden of Naturalsolution Co., Ltd is a company which registered at 12-24 Gajangsaneopseo-ro, Osan-si, Gyeonggi-do, Korea of which Dr M Chang is the director of the company and majority shareholder. During the year, there were purchases totalling £15,288 (2024: £13,391) from The Garden of Naturalsolution Co., Ltd. There were sales totalling £694 (2024: £nil) from The Garden of Naturalsolution Co., Ltd. The company repaid £13,391 (2024: £Nil) to The Garden of Naturalsolution Co., Ltd. There was a balance of £9,887 (2024: £13,391) due to The Garden of Naturalsolution Co., Ltd at 31 December 2025 in respect of the outstanding purchases invoices. The outstanding balance is unsecured, repayable on demand and no interest was charged in the year.

BeautifulSmile Co., Ltd is a company which registered at 31-1 Semayeok-ro 19beon-gil, Osan-si, Gyeonggi-do, Korea of which Dr M Chang's family member is the director of the company and Dr M Chang's children are the majority shareholders. During the year, there were purchases totalling £86,315 (2024: £nil) from BeautifulSmile Co., Ltd. There was a balance of £167,243 (2024: £80,928) due to BeautifulSmile Co., Ltd. at 31 December 2025. The outstanding balance is unsecured, repayable on demand and no interest was charged in the year.

9.	ULTIMATE CONTROLLING PARTY

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

The Beauty of Edinburgh Limited is a wholly owed subsidiary of NS Herbalist UK Limited, a company registered in England and whose registered office is 94 Westbury Road, New Malden, KT3 5AN.

10.	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, creditors and parent company. The director will continue to support the company and is confident of the continued support of the parent company.