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Registered number: 9774724 HERBESCO LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 SEPTEMBER 2025
HERBESCO LTD CHARTERED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HERBESCO LTD FOR THE PERIOD ENDED 30 SEPTEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Herbesco Ltd for the period ended 30 September 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given me. As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Herbesco Ltd in accordance with the terms of my engagement letter dated 30 June 2018. My work has been undertaken solely to prepare for your approval the financial statements of Herbesco Ltd and state those matters that I have agreed to state to the director of Herbesco Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Herbesco Ltd and its director for my work or for this report. It is your duty to ensure that Herbesco Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Herbesco Ltd. You consider that Herbesco Ltd is exempt from the statutory audit requirement for the period. I have not been instructed to carry out an audit or review of the financial statements of Herbesco Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements. Drennan & Co 64 Belsize Park London NW3 4EH 23 June 2026 Page 1
HERBESCO LTD REGISTERED NUMBER: 9774724 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 2,875 |  | 3,234
|  |  | 2,875 |  | 3,234
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 710,000 |  | 465,000 |
Cash at bank and in hand | 8 | 27,487 |  | 43,662 |
|  | 737,487 |  | 508,662 |
Creditors: amounts falling due within one year | 9 | (605,123) |  | (437,970) |
Net current assets |  |  | 132,364 |  | 70,692
Total assets less current liabilities |  |  | 135,239 |  | 73,926
Net assets |  |  | 135,239 |  | 73,926
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 135,237 |  | 73,924
|  |  | 135,239 |  | 73,926
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 June 2026. Page 2
HERBESCO LTD REGISTERED NUMBER: 9774724 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
Mr. D. Hicks
Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
HERBESCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
The entity is a limited company registered in England and Wales. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
HERBESCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 10% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 19,376 | 15,466
| Adjustments in respect of previous periods | (3,185) | -
|  | 16,191 | 15,466
| Total current tax | 16,191 | 15,466
| Factors affecting tax charge for the period/year
| There were no factors that affected the tax charge for the period/year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2024 - 25%).
Page 5
HERBESCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 October 2024 | 3,593
| At 30 September 2025 | 3,593
| Depreciation |
| At 1 October 2024 | 359
| Charge for the period on owned assets | 359
| At 30 September 2025 | 718
| Net book value |
| At 30 September 2025 | 2,875
| At 30 September 2024 | 3,234
6. | Stocks
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 710,000 | 465,000
|  | 710,000 | 465,000
Page 6
HERBESCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 27,487 | 43,662
|  | 27,487 | 43,662
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 19,376 | 18,656
| Other creditors | 584,947 | 418,914
| Accruals and deferred income | 800 | 400
|  | 605,123 | 437,970
Page 7