Phyto Therapeutics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03098083

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		634,833		1,019,947

			634,833		1,019,947
CURRENT ASSETS
Debtors	5	303,918		108,909
Cash at bank and in hand		198,451		1,318

		502,369		110,227
Creditors: Amounts Falling Due Within One Year	6	(36,519 )		(79,223 )

NET CURRENT ASSETS (LIABILITIES)			465,850		31,004

TOTAL ASSETS LESS CURRENT LIABILITIES			1,100,683		1,050,951

NET ASSETS			1,100,683		1,050,951

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			1,100,583		1,050,851

SHAREHOLDERS' FUNDS			1,100,683		1,050,951

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Phyto Therapeutics Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Kathryn Cavan

Director

03/11/2026

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

1. General Information

Phyto Therapeutics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03098083 . The registered office is 28 Terminus Road, Sheffield, S7 2LH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	5%
Fixtures & Fittings	5%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Phyto Therapeutics Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: )

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2025	1,004,959	118,778	40,167	1,163,904
Disposals	(384,155 )	-	-	(384,155 )

As at 28 February 2026	620,804	118,778	40,167	779,749

Depreciation
As at 1 March 2025	-	107,985	35,972	143,957
Provided during the period	-	539	420	959

As at 28 February 2026	-	108,524	36,392	144,916

Net Book Value
As at 28 February 2026	620,804	10,254	3,775	634,833

As at 1 March 2025	1,004,959	10,793	4,195	1,019,947

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	303,918	108,909

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	750	750
Other creditors	21,619	76,464
Taxation and social security	14,150	2,009

	36,519	79,223

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Phyto Therapeutics Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Related Party Transactions

At the balance sheet date, an amount of £30646.00 (2025 £7793) was owed to

the company by Dore Trading Ltd, a company of which Ms K R Cavan, is also a Director. The loan was interest free and no repayment terms have been agreed at the balance sheet date.

At the balance sheet date, an amount of £90572 (2025 £90572) was owed to

the company by True Brit London Ltd, a company of which Ms K R Cavan, is also a Director. The loan was interest free and no repayment terms have been agreed at the balance sheet date.

At the balance sheet date, an amount of £174655 (2025 £5000) was owed to

the company by Kaytico Ltd, a company of which Ms K R Cavan, is also a Director. The loan was interest free and no repayment terms have been agreed at the balance sheet date.

At the balance sheet date, an amount of £1750 (2025 £21750) was owed by

the company to ICD Laboratories Ltd, a company of which Ms K R Cavan, is also a Director. The loan was interest free and no repayment terms have been agreed at the balance sheet date.

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