REGISTERED NUMBER: 04436927 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Sinclair Animal and Household Care

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Aa

SECRETARY:

R Kappert

REGISTERED OFFICE:

C/o Beaphar UK Limited

Rook Tree Farm, Withersfield Road

Great Wratting

Haverhill

Suffolk

CB9 7HD

REGISTERED NUMBER:

04436927 (England and Wales)

AUDITORS:

Wright Vigar Limited

Statutory Auditors

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

FIXED ASSETS

Tangible assets

4

1,832,674

1,871,474

CURRENT ASSETS

Debtors

5

3,203,060

3,339,853

Cash at bank and in hand

5,190

10,306

3,208,250

3,350,159

CREDITORS

Amounts falling due within one year

6

24,475

213,822

NET CURRENT ASSETS

3,183,775

3,136,337

TOTAL ASSETS LESS CURRENT LIABILITIES

5,016,449

5,007,811

PROVISIONS FOR LIABILITIES

18,780

20,730

NET ASSETS

4,997,669

4,987,081

CAPITAL AND RESERVES

Called up share capital

8

435,523

435,523

Revaluation reserve

9

803,331

803,331

Retained earnings

3,758,815

3,748,227

SHAREHOLDERS' FUNDS

4,997,669

4,987,081

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 21 July 2026 and were signed by:

D Aa - Director

1.	STATUTORY INFORMATION

Sinclair Animal and Household Care Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Related party exemption

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.

Turnover

Revenue is recognised at the fair value of the consideration received or receivable for goods supplied, net of returns, discounts and rebates and value added taxes.

The company recognises the revenue when:

a) the significant risks and rewards of ownership have been transferred to the buyer;

b) the company retains no continuing involvement or control over the goods;

c) the amount of revenue can be measured reliably; and

d) it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and Buildings

-

2% on cost

Freehold property is subject to periodic revaluation.

When an asset is revalued, any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset. The net amount is then restated to the revalued amount of the asset. Revaluations are recognised in the revaluation reserve as undistributable reserves.

Increases in carrying amounts arising from revaluation are recognised in the asset revaluation reserve, unless they offset previous decreases in the carrying amounts of the same asset, in which case, they are recognised in profit or loss.

Decreases in carrying amounts that offset previous increases of the same asset are recognised against the asset revaluation reserve. All other decreases in carrying amounts are recognised as a loss in the statement of comprehensive income.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

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 NIL (2024 - 26 ).

4.	TANGIBLE FIXED ASSETS

Land and

Buildings

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

2,016,490

DEPRECIATION

At 1 January 2025

145,016

Charge for year

38,800

At 31 December 2025

183,816

NET BOOK VALUE

At 31 December 2025

1,832,674

At 31 December 2024

1,871,474

Included in cost or valuation of land and buildings is freehold land of £ 427,500 (2024 - £ 427,500 ) which is not depreciated.

Cost or valuation at 31 December 2025 is represented by:

Land and

buildings

£

Valuation in 2005

962,133

Valuation in 2011

(496,981

)

Valuation in 2016

(267,000

)

Valuation in 2020

131,787

Cost

1,686,551

2,016,490

Freehold property was revalued at its market value on the special assumption of a restricted marketing period of 3 months on 23 November 2020, by Colliers International Valuation UK LLP.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

3,193,036

3,312,468

Other debtors

10,024

27,385

3,203,060

3,339,853

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

212

8,609

Taxation and social security

15,813

163,813

Other creditors

8,450

41,400

24,475

213,822

7.	SECURED DEBTS

The property held at the year end of £1,832,674 is held as a security in the way of a fixed and floating charge in relation to a loan taken out with Cooperatiive Rabobank U.A. by the ultimate controlling party, Beaphar B.V, this charge was issued on 7 April 2021.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

435,523

Ordinary

£1

435,523

435,523

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

803,331

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Matthew Chadwick BA (Hons), FCA (Senior Statutory Auditor)

for and on behalf of Wright Vigar Limited

11.	ULTIMATE CONTROLLING PARTY

Beaphar Beheer BV, a company incorporated in the Netherlands is the ultimate parent company. Beaphar Beheer BV has a 100% interest in the share capital of the company as at 31 December 2025. Copies of the parent's consolidated financial statements may be obtained from Chamber of Commerce, Watermolenlaan 1, 3447 Gt Woerden, Netherlands. Subsequent to the year end Wadinko NV took a controlling stake of the group becoming the ultimate controlling party.