The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Young's Extract Supplies Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lincoln Road, Cressex Business Park, High Wycombe, Buckinghamshire, HP12 3RH.

The financial statements cover the period from the date of incorporation on 9 September 2024 to 31 December 2025. This is the Young's Extract Supplies Holding Limited's first accounting period, and therefore the comparative figures required for subsequent accounting periods are not presented.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

During the year, the Company became the parent undertaking of Young’s Extract Supplies Limited as a result of a group reorganisation under common control.

The investment in the subsidiary is recognised at nominal value and no goodwill has arisen. These are the first financial statements of the Company and therefore no comparative information is presented.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Investments in subsidiaries are stated at nominal value less any accumulated impairment losses. Cost represents the carrying value of the net assets acquired as part of the group reconstruction.

As the investment arose through a group reorganisation under common control as such the investment value reflects the book value of the subsidiary at the date it became a subsidiary of the Company.

At each reporting date, the carrying value of the investment is reviewed for indicators of impairment. Where such indicators exist, the investment is written down to its recoverable amount, with any impairment loss recognised in profit or loss.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The Company does not have any employees and, as a holding company, incurs no expenditure in respect of wages, salaries or other employee benefits. Accordingly, no employee benefit costs are recognised in the financial statements.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

During the year, the Company completed a group reorganisation to separate the Young’s Extract Supplies business from the Vectaire Limited group. Young’s Extract Supplies Holdings Limited was incorporated and acquired control of the group, following which Young’s Extract Supplies Limited became its directly owned subsidiary. The Vectaire Limited group, including Air Vent Technology Limited, was subsequently transferred to a newly incorporated entity.

The reorganisation constituted a capital reduction demerger and group reconstruction under common control. No cash consideration was paid, and there was no change in the ultimate ownership or control of the businesses involved.

There were no persons (including directors) employed by the company during the period.

Details of the company's subsidiaries at 31 December 2025 are as follows:

The investment arose as part of a group reorganisation under common control. In accordance with merger accounting principles, the investment has been recognised at the book value of the net assets of Young’s Extract Supplies Limited at the date of transfer.

On 1 October 2024, 32,879,000 ordinary £1 shares were issued as part of a group restructuring. The shares were issued at £1 each, fully paid, as consideration for the transfer of the beneficial interest in 25,000 ordinary shares (representing 100% of the issued share capital) of Vectaire Limited to the Company.

On 10 October 2024, the share capital was reduced as part of the wider group demerger.