THE EDINBURGH HERBAL DISPENSARY LTD.

• ⚠

  Material uncertainty over going concern

  Notwithstanding net current liabilities of £153,444 (2024: £463,292) and net liabilities of £104,893 (2024: £418,462) the financial statements have been prepared on a going concern basis, assuming that the Company will continue its operations for the foreseeable future. While significant cost reductions have been implemented and options for additional funding continue to be progressed, if trading were to underperform against expectations, there remain material uncertainties that may cast significant doubt on the Group's and, in turn, the Company's ability to continue as a going concern.

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

  +27.3%

  £2,972,319 → £3,782,535

  highest in 4 filed years

• Cash

  -61.5%

  £149,417 → £57,512

  lowest in 4 filed years

• Net assets

  +74.9%

  -£418,462 → -£104,893

• Employees

  -31.3%

  16 → 11

  lowest in 4 filed years

• Operating profit

  +273.4%

  -£180,672 → £313,216

  highest in 4 filed years

• Profit before tax

  +270.8%

  -£181,233 → £309,506

  highest in 4 filed years

• Wages

  +2.3%

  £316,322 → £323,463

  highest in 4 filed years

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

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. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Gravita Audit II Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Notwithstanding net current liabilities of £153,444 (2024: £463,292) and net liabilities of £104,893 (2024: £418,462) the financial statements have been prepared on a going concern basis, assuming that the Company will continue its operations for the foreseeable future. While significant cost reductions have been implemented and options for additional funding continue to be progressed, if trading were to underperform against expectations, there remain material uncertainties that may cast significant doubt on the Group's and, in turn, the Company's ability to continue as a going concern.”

Significant events

• “The Group faced challenging market conditions in China during the year, with revenues from third-party consumer brands in China declining year-on-year due to increasingly competitive market dynamics and higher levels of price and promotional intensity.”
• “The Group has undertaken a restructuring of its operations and, from the beginning of 2025, has closed its operations in China and ceased distribution of third-party brands into the region.”
• “The Group completed the disposal of its Probio7 brand, using the proceeds to acquire Optimised Energetics Limited, thereby securing manufacturing services for Napiers and improving overall Group margins and profitability.”

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.