REGISTERED NUMBER: 14140139 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CellResearch Consumer Health Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Lim Jiun Ivor

Tan Boon Keat @ Gavin Tan Boon Keat

Phan Toan Thang

SECRETARY:

Paul Francis Gregory Binney

REGISTERED OFFICE:

Rubis House

Friarn Street

Bridgwater

Somerset

TA6 3LH

REGISTERED NUMBER:

14140139 (England and Wales)

AUDITORS:

Aspen Waite

Chartered Certified Accountants

Rubis House

15 Friarn Street

Bridgwater

Somerset

TA6 3LH

CURRENT ASSETS

Debtors

4

12,035

10,106

Cash at bank

7,362

95,203

19,397

105,309

CREDITORS

Amounts falling due within one year

5

27,283

106,172

NET CURRENT LIABILITIES

(7,886

)

(863

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,886

)

(863

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(7,986

)

(963

)

SHAREHOLDERS' FUNDS

(7,886

)

(863

)

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 Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Tan Boon Keat @ Gavin Tan Boon Keat - Director

1.	STATUTORY INFORMATION

CellResearch Consumer Health Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Going concern

At 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,263

522

Amount owed by Ultimate Holding company

10,262

9,205

Other debtors

510

379

12,035

10,106

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

327

476

Amount owed to Immediate Holding company

23,656

104,296

Accruals

3,300

1,400

27,283

106,172

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

1

100

100

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

The Report of the Auditors was unqualified.

Paul David Waite (Senior Statutory Auditor)

for and on behalf of Aspen Waite

8.	ULTIMATE CONTROLLING PARTY

The company's immediate holding company is CellResearch Consumer Health Pte. Limited, a company incorporated and domiciled in Singapore.

The company's ultimate holding company is CellResearch Corporation Pte. Limited.

The address and principal place of business of the immediate and ultimate holding companies is located at 137 Market Street, #14-01 Grace Global Raffles, Singapore 048953.

Consolidated accounts are submitted by the parent company and can be found using the company name and address above.