THE NATURE'S BOUNTY CO. LTD.

• ⚠

  Material uncertainty over going concern

  Management have therefore concluded that the Going Concern assumption will not apply to The Nature's Bounty Co Ltd going forward. As such, and as required by UK accounting standards, the directors have prepared the financial statements on the basis other than that of going concern. No material adjustments arose as a result of ceasing to apply the 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

  -100%

  £20,115,000 → £0

• Cash

  -2.3%

  £1,444,000 → £1,411,000

• Net assets

  -93.1%

  £124,794,000 → £8,570,000

• Employees

  0%

  25 → 25

• Operating profit

  -100.2%

  £60,412,000 → -£130,000

• Profit before tax

  -90.1%

  £65,251,000 → £6,454,000

• Wages

  -100%

  £945,000 → £0

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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. THE NATURE'S BOUNTY CO. LTD. 2016-11-09 → present
2. NBTY INTERNATIONAL LIMITED 2015-07-02 → 2016-11-09
3. SOLGAR UK LIMITED 2005-07-19 → 2015-07-02

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Byrd + Link Audit & Accountancy Services Ltd

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Management have therefore concluded that the Going Concern assumption will not apply to The Nature's Bounty Co Ltd going forward. As such, and as required by UK accounting standards, the directors have prepared the financial statements on the basis other than that of going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.”

Group structure

1. THE NATURE'S BOUNTY CO. LTD. · parent
   1. The Nature's Bounty Company Limited 100% · Ireland · Management Services

Significant events

• “As a result of the reorganisation explained above, management have indicated their intentions to liquidate The Nature's Bounty Co Ltd within 12 months from the date of signing the report. There are ongoing winding down activities and once these activities have concluded, the Company can be liquidated. Voluntary liquidation is likely to be chosen as the preferred option as the Company was a trading company.”

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

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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