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REGISTERED NUMBER: SC619471 (Scotland)

| The Secrets Of Caledonia Co. Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| The Secrets Of Caledonia Co. Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Dr M Chang

| REGISTERED OFFICE: | 8 Unit F

| Edgefield Road

| Loanhead

| EH20 9TB

| REGISTERED NUMBER: | SC619471 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | HSBC UK

| 54 Clarence Street

| Kingston Upon Thames

| Surrey

| KT1 1NS

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 426,867 |  | 428,942 |  |

CURRENT ASSETS

Stocks | 303,622 |  | 288,136 |  |

Debtors | 5 | 169,994 |  | 216,078 |  |

Cash at bank | 60,753 |  | 30,345 |  |

534,369 |  | 534,559 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,883,676 |  | 2,376,133 |  |

NET CURRENT LIABILITIES | (2,349,307 | ) | (1,841,574 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,922,440 | ) | (1,412,632 | ) |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | (1,924,440 | ) | (1,414,632 | ) |

(1,922,440 | ) | (1,412,632 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Balance Sheet - continued

31 December 2025

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 2 June 2026 and were signed by:

Dr M Chang - Director

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| The Secrets Of Caledonia Co. Ltd is a private company, limited by shares , registered in Scotland. 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.

| Turnover and revenue recognition

| Turnover, which represents net invoiced sales of goods and provision of farmland management services exclusive of value added tax. Revenue from sales of goods is recognised at the point when the product is delivered to the customer. Revenue from management services is recognised in accordance with the respective agreements.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost, 20% on cost and 2% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 7 (2024 - 8 ) .

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 1,227,089 |  |

| Additions | 19,861 |  |

| At 31 December 2025 | 1,246,950 |  |

| DEPRECIATION

| At 1 January 2025 | 798,147 |  |

| Charge for year | 21,936 |  |

| At 31 December 2025 | 820,083 |  |

| NET BOOK VALUE

| At 31 December 2025 | 426,867 |  |

| At 31 December 2024 | 428,942 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 22,392 |  | 20,242 |  |

| Amounts owed by group undertakings | 26,813 |  | 114,495 |  |

| Other debtors | 120,789 |  | 81,341 |  |

169,994 |  | 216,078 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 163 |  |

| Amounts owed to group undertakings | 1,860,681 |  | 1,211,182 |  |

| Taxation and social security | 21,551 |  | 18,360 |  |

| Other creditors | 1,001,444 |  | 1,146,428 |  |

2,883,676 |  | 2,376,133 |  |

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | LEASING AGREEMENTS

| The company has minimum lease payments under non-cancellable operating leases totalling £19,623 (2024: £98,717).

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | RELATED PARTY DISCLOSURES

| The company leased a farmland with property at Tyne Steading, Ormiston, Tranent, East Lothian, EH35 5NQ from the director for free of charge rent in the year (2024: £Nil). During the year, the director paid expenses £1,868 (2024: £2,187) and loaned £105,000 (2024: £185,000) to the company. The company repaid £60,000 (2024: £185,000) and paid expenses totalling £773 (2024: £1,819) on behalf of the director. On 31 December 2025 there was a balance of £343,812 (2024: £297,717) due to the director of which is unsecured, interest free and has no fixed repayment period.

| The Secrets of Caledonia Co. Ltd is a wholly owned subsidiary of Natural Herb Solution UK Ltd. During the year, Natural Herb Solution UK Ltd loaned £780,000 (2024: £nil) to the company. There was interest charged of 5% per annum on the loans up to 5 April 2025, totalling £18,819 (2024: £49,320). The company repaid £149,320 (2024: £418,163) to Natural Herb Solution UK Ltd in the year. There was a balance of £1,860,681 (2024: £1,211,182) due to Natural Herb Solution UK Ltd as at 31 December 2025.

| During the year, there were sales totalling £78,412 (2024: £70,253) from The Art of Natural Solution Inc., a company which registered at 45 Commerce Way, Unit K, Totowa, New Jersey, 07512-1154 United States and is a wholly owned subsidiary of Natural Herb Solution UK Ltd. The Art of Natural Solution Inc. repaid £114,495 (2024: £nil) to the company. As at 31 December 2025, the amount due from The Art of Natural Solution Inc. was £26,813 (2024: £114,495) which relates to trade receivables.

| During the year, there were sales totalling £100,607 (2024: £690,703) including management fee of £100,000 (2024: £100,000) from The Garden of Naturalsolution Co., Ltd, a company which registered at 12-24 Gajangsaneopseo-ro, Osan-si, Gyeonggi-do, South Korea of which Dr M Chang is the director of the company and majority shareholder. The company purchased goods from The Garden of Naturalsolution Co., Ltd amounting to £47,637 (2024: £105,128). The company repaid £162,020 (2024: £11,324) to The Garden of Naturalsolution Co., Ltd. There was a balance of £527,477 (2024: £641,860) due to The Garden of Naturalsolution Co., Ltd at 31 December 2025.

| Three Parks Development Limited is a company in which Dr Chang's family members are shareholders. During the year, the company advanced loan of £25,000 (2024: £nil) to Three Parks Development Limited. There was interest charged of 5% per annum on the loan totalling £1,178 (2024: £nil). There was a balance of £26,178 (2024: £nil) due from Three Parks Development Limited as at 31 December 2025. In the opinion of the director, the outstanding balance is considered irrecoverable. Accordingly, a provision for doubtful debt has been recognised in the accounts in respect of the full amount outstanding.

| The Beauty of Edinburgh Ltd is a company of which Dr M Chang is the director. During the year, there were sales from The Beauty of Edinburgh Ltd totalling £12,274 (2024: £4,135). No facilities fee was charged to The Beauty of Edinburgh Ltd during the year (2024: £1,000). The company paid expenses on behalf of The Beauty of Edinburgh Ltd totalling £61,715 (2024: £1,000). The company received £114,484 (2024: £nil) repayment from The Beauty of Edinburgh Ltd. As at 31 December 2025, the amount due from The Beauty of Edinburgh Ltd was £18,392 (2024: £57,764), of which £13,397 relates to trade receivables.

| The Secrets Of Caledonia Co. Ltd (Registered number: SC619471) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

| Diana Drummond Limited is a company of which Dr M Chang is the director. During the year, there were sales totalling £35,320 (2024: £nil) from Diana Drummond Limited. The company paid interest repayment of £741 (2024: £987) and a loan repayment of £30,000 (2024: £nil) to Diana Drummond Limited. There was interest charged of 5.00% per annum on the loans made to the company in 2025, totalling £111 (2024: £630). The amount of £42,384 (2024: loan £30,630 due to) due from Diana Drummond Limited which relates to trade receivables as at 31 December 2025.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Dr M Changa, who is the sole director of this company and its parent company, Natural Herb Solution Ltd.

| The Secrets of Caledonia Co. Ltd is a wholly owned subsidiary of Natural Herb Solution UK Ltd, a company registered in England and Wales and whose registered office is 92 Westbury Road, New Malden, England, KT3 5AN.

10. | GOING CONCERN

| The financial statements have been prepared on the going concern principal which assumes that the company will continue to function in the foreseeable future. In order to do so the company will require the continued support of its director, creditors and parent company. The director will continue to support the company and is confident of the continued support of the parent company.