Ricola UK Limited iXBRL

Ricola UK Limited

Financial Statements

for the financial year ended 31 December 2025

Ricola UK Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr P Haenggi
	Mr S L F Boenders (Resigned 31 October 2025)
	Mr T P Meier (Appointed 1 November 2025)


Company Registration Number	06944980


Registered Office	Bloomsbury House
	29B Montague Street
	London
	WC1B 5BW
	United Kingdom


Independent Auditors	Mark J Rees LLP, Statutory Auditor
	Granville Hall
	Granville Road
	Leicester
	Leicestershire
	LE1 7RU
	United Kingdom

Ricola UK Limited

Company Registration Number: 06944980

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

		2025	2024
	Notes	£	£

Current Assets

Debtors

351,550

124,709

Cash at bank and in hand

60,399

110,709

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411,949

235,418

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Creditors: amounts falling due within one year

(180,638)

(46,572)

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Net Current Assets

231,311

188,846

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Total Assets less Current Liabilities

231,311

188,846

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Capital and Reserves

Called up share capital

Retained earnings

231,310

188,845

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Equity attributable to owners of the company

231,311

188,846

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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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

Approved by the Board and authorised for issue on 10 September 2026 and signed on its behalf by



Mr P Haenggi
Director

Ricola UK Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

Ricola UK Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 06944980. The registered office of the company is Bloomsbury House, 29B Montague Street, London, WC1B 5BW, United Kingdom. The principal activity of the company in the year under review was that of management and administration services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added atx and ither sales taxes.

Revenue is recognised in the period in which services are performed.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Lease commitments

Rentals paid under operating leases are charged to the profit and loss account, over a straight line basis over the period of the lease.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Ordinary share capital

The ordinary share capital of the company is presented as equity, and consists of 1 issued share.

Going concern

The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

INFORMATION RELATING TO THE AUDITOR'S REPORT

The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.

The financial statements were audited by Mark J Rees LLP, Statutory Auditor.

The Auditor's Report was signed by Mark Harrison BA (Hons) FCA (Senior Statutory Auditor) for and on behalf of Mark J Rees LLP, Statutory Auditor on 22nd September 2026.

Employees

The average monthly number of employees, including directors, during the financial year was 3, (2024 - 1).

2025

2024

Number

Number

Employees

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6.	Debtors	2025	2024
		£	£

	Amounts owed by group undertakings	309,594	102,825
	Other debtors	29,800	-
	Prepayments and accrued income	12,156	21,884
		─────────	─────────
		351,550	124,709
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	913	-
	Taxation (Note 8)	15,395	4,331
	Other creditors	31,240	-
	Accruals	133,090	42,241
		─────────	─────────
		180,638	46,572
		═════════	═════════


8.	Taxation	2025	2024
		£	£

	Creditors:
	Corporation tax	15,395	4,331
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

10.

Related party transactions

The company is wholly owned by Ricola AG, a company incorporated in Switzerland.

The company invoiced Ricola AG £673,180 (2024 - £285,384) during the period in respect of administration charges, rent and other operating income. At the end of the period, £209,715 was due from Ricola AG - debtor (2024 - £102,825).

The company also invoiced another subsidiary of Ricola AG, Ricola USA Inc. for £232,661 during the period in respect of administration charges, rent and other operating income. At the end of the period, £99,880 was due from Ricola USA Inc. - debtor.

11.

Controlling interest

The ultimate parent company is Ricola Familienholding AG. The company is incorporated in Switzerland and the principal place of business is:

PO Box 130

CH-4242 Laufen

Switzerland

12.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.

13.

Operating lease commitments

At the year end, the company had total future minimum lease payments under non-cancellable operating leases as set out below.

2025

2024

Within 1 year

214,275

5,840

Between 1 and 5 years

138,720

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352,995

5,840

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