Company registration number 06020512 (England and Wales)
HERB U.K. (HOLDINGS) LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
HERB U.K. (HOLDINGS) LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2
Notes to the financial statements
3 - 5
HERB U.K. (HOLDINGS) LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr S McLaughlin
(Appointed 17 March 2025)
Mrs VLJ Borley
Mrs KA Crew
Mr RJ Perfitt
Company number
06020512
Registered office
610 Ampress Lane
Ampress Park
Lymington
Hampshire
England
SO41 8LW
Auditor
Dains Audit (Scotland) Limited
169 West George Street
Glasgow
United Kingdom
G2 2LB
HERB U.K. (HOLDINGS) LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
30 September 2025
31 December 2024
Notes
£
£
£
£
Fixed assets
Investments
3
563,255
563,255
Current assets
Debtors
4
2,449
2,449
Cash at bank and in hand
10
10
2,459
2,459
Creditors: amounts falling due within one year
5
(406,297)
(106,297)
Net current liabilities
(403,838)
(103,838)
Total assets less current liabilities
159,417
459,417
Creditors: amounts falling due after more than one year
6
-
0
(300,000)
Net assets
159,417
159,417
Capital and reserves
Called up share capital
7
395
395
Share premium account
149,653
149,653
Capital redemption reserve
52
52
Profit and loss reserves
9,317
9,317
Total equity
159,417
159,417

The notes on pages 3 to 5 form part of these financial statements.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 29 June 2026 and are signed on its behalf by:
Mr S McLaughlin
Director
Company Registration No. 06020512
HERB U.K. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Herb U.K. (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 610 Ampress Lane, Ampress Park, Lymington, Hampshire, England, SO41 8LW. The company's registration number is 06020512.

1.1
Reporting period

The reporting period relates to the 9 months to 30 September 2025. The prior period reports the results for the year ended 31 December 2024.

1.2
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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts 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.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit and loss account.

1.4
Financial instruments

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 balance sheet 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Total
0
4
HERB U.K. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 4 -
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
563,255
563,255
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,449
2,449
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
406,297
106,297

In the prior year, HSBC Bank PLC h e ld a fixed and floating charge over all assets of Herb UK (H oldings) L imited.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
300,000
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
4,846 Ordinary shares of 1p
48
48
347 Ordinary A shares of £1
347
347
395
395

During the year to 31 December 2024 the company purchased 154 Ordinary shares.

Each share classification ranks pari passu.

HERB U.K. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 5 -
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Brian Thomson BA(Hons) CA
Statutory Auditor:
Dains Audit (Scotland) Limited
9
Related party transactions

The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.

No further transactions with related parties were undertaken such as are required to be disclosed under the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

10
Parent company

Prior to 17 March 2025 the company was under the control of the holders of the ordinary share capital in Herb UK (Holdings) Limited.

The company is now under the control of the holders of the ordinary share capital in the ultimate parent company, Professional Beauty Systems (Holdings) Limited. No individual shareholder has a controlling interest.

The company is included by full consolidation in the consolidated financial statements of its ultimate parent, Professional Beauty Systems (Holdings) Limited, registered in Scotland, at 3 Newmains Avenue, Inchinnan, Renfrew PA4 9RR.

Copies of the consolidated financial statements are available from Companies House.

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