AVON BEAUTY LIMITED

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  Material uncertainty over going concern

  The Directors therefore believe there is a material uncertainty which may cast significant doubt about the Company's ability to continue as a going concern. This is due to the uncertainty of the Avon International Sale and the material uncertainty that exists in ACL which may cast significant doubt about ACL's ability to continue as a going concern.

• ◆

  4 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

• ·

  Going-concern uncertainty disclosed

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  Negative shareholders' funds

Figures converted to GBP from EUR at 0.857 per EUR (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. 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.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The Directors therefore believe there is a material uncertainty which may cast significant doubt about the Company's ability to continue as a going concern. This is due to the uncertainty of the Avon International Sale and the material uncertainty that exists in ACL which may cast significant doubt about ACL's ability to continue as a going concern.”

Significant events

• “On 20 March 2025, the ultimate parent company of the Group changed from Natura &Co Holdings S.A. to Natura Cosméticos S.A. ("Natura") following a corporate restructuring in Brazil.”
• “On 17 September 2025, Natura Cosméticos S.A. entered into a binding agreement to sell its wholly-owned subsidiary, Natura &Co UK Holdings Limited and its subsidiaries, collectively referred to as Avon International, to an affiliate of Regent, a U.S. based private equity firm.”
• “As part of Natura's strategic plan to simplify its portfolio and centralise operations in core markets, the Avon Latin America ("LATAM") subsidiaries were separated from the Avon International structure during 2024 and transferred under Natura's direct ownership.”

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

Filings

16

last 12 months

Capital events

1

last 24 months

Officers appointed

2

last 12 months

Officers resigned

4

last 12 months

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