PROCTER & GAMBLE HEALTH LIMITED

• ⚠

  Material uncertainty over going concern

  Following the transfer of trade to Procter & Gamble Technical Centres Limited, the directors did not acquire a replacement trade and intend to liquidate the company. They have therefore prepared the financial statements on a basis other than going concern. No adjustments were required as a result of preparing the accounts other than on a going concern basis.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  -14.7%

  £18,959,000 → £16,166,000

• Employees

  —

  Not reported

• Operating profit

  +66.7%

  -£6,000 → -£2,000

• Profit before tax

  +9,490.6%

  £96,000 → £9,207,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. PROCTER & GAMBLE HEALTH LIMITED 2019-05-01 → present
2. MERCK CONSUMER HEALTHCARE LIMITED 2001-12-11 → 2019-05-01
3. HOPKIN AND WILLIAMS LIMITED 1982-02-11 → 2001-12-11
4. E M DIAGNOSTICS LIMITED 1979-08-28 → 1982-02-11

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Following the transfer of trade to Procter & Gamble Technical Centres Limited, the directors did not acquire a replacement trade and intend to liquidate the company. They have therefore prepared the financial statements on a basis other than going concern. No adjustments were required as a result of preparing the accounts other than on a going concern basis.”

Group structure

1. PROCTER & GAMBLE HEALTH LIMITED · parent
   1. Seven Seas Limited 100% · England and Wales · Non-trading
   2. Lamberts Healthcare Limited 100% · England and Wales · Sale and marketing of vitamins and healthcare products

Significant events

• “As described above the company has ceased trading as a research & development services company. The company is expected to be liquidated in the near future.”
• “On 28 November 2025, the company received a dividend of £5,000,000 from Lamberts Healthcare Limited (2024: £9,000,000).”
• “On 28 November 2025, the company paid a dividend of £5,000,000 to Procter & Gamble UK Group Holdings Limited (2024: £12,000,000).”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.