PROCTER & GAMBLE (HEALTH & BEAUTY CARE) LIMITED

1. PROCTER & GAMBLE (HEALTH & BEAUTY CARE) LIMITED 1989-01-01 → present
2. RICHARDSON-VICKS LIMITED 1981-12-31 → 1989-01-01
3. RICHARDSON-MERRELL LIMITED 1947-06-06 → 1981-12-31

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

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

IFRS

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors believe that the company is well placed to manage its business risks successfully. At 30 June 2025 the company had a receivable of £2,624,000 with the cash pool, current assets of £2,624,000 and total assets less total liabilities of £201,820,000. In addition, the company generated a profit for the financial year, driven by an increase in the income share received from Procter & Gamble UK as described in the accounting policies (note 3). The Global Liquidity Management Agreement, which governs the company's agreement with the intragroup cash pool, expires on 30 June 2026. The directors expect to renew this agreement ahead of the expiry date and have received confirmation that the cashpool company intends to renew the Global Liquidity Management Agreement. If this is not agreed, the cash pool company will continue provide adequate financial support for a period of 12 months until either renewal or alternative financing is obtained. Procter & Gamble UK (the partnership) has an Agreement with Procter & Gamble International Operations SA appointing the partnership as their Commissionaire for UK and Ireland. The partnership is compensated appropriately under the terms of that agreement. The directors have considered the partnership's future trading and cash flows taking into account possible changes in trading performance. The directors have a reasonable expectation that the company can expect to receive continued income share from the partnership in future years, and that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.”

Group structure

1. PROCTER & GAMBLE (HEALTH & BEAUTY CARE) LIMITED · parent
   1. Procter & Gamble Sverige AB 100% · Sweden · Sales and distribution
   2. Procter & Gamble Norge AS 100% · Norway · Sales and distribution
   3. Procter & Gamble Finland OY 100% · Finland · Sales and distribution
   4. Procter & Gamble Danmark APS 100% · Denmark · Sales and distribution

Significant events

• “On 28 November 2025 a dividend of £44,000,000 (£44,000,000 per ordinary share) was declared and paid to Procter & Gamble UK Group Holdings Limited. Prior to payment of this dividend, the company withdrew £41,992,000 from its partnership account with Procter & Gamble UK.”

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

Filings

8

last 12 months

Capital events

2

last 24 months

Officers appointed

3

last 12 months

Officers resigned

2

last 12 months

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

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  +5.3%

  £191,680,000 → £201,820,000

• Employees

  —

  Not reported

• Profit before tax

  -22.6%

  £84,747,000 → £65,607,000

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