AROMATHERAPY INVESTMENTS HOLDING LIMITED

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  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

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

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have assessed that there is no material uncertainty surrounding the going concern of the Company and continue to adopt the going concern basis of accounting in preparing the annual financial statements.”

Group structure

1. AROMATHERAPY INVESTMENTS HOLDING LIMITED · parent
   1. Aromatherapy Investments Limited 1% · England & Wales · Holding of investments
   2. Aromatherapy Associates Holdco Limited 1% · England & Wales · Holding of investments
   3. Aroma Actives Limited 1% · England & Wales · Management of royalties from the sale of aromatherapy products
   4. Aromatherapy Associates Limited 1% · England & Wales · Sales of premium aromatherapy products
   5. The Refinery Limited 1% · England & Wales · Provision of hairdressing and men's grooming services
   6. Aromatherapy Associates, Inc. 1% · USA · Sales agent in US market for the group
   7. AA Asia Limited 1% · Hong Kong · Sales and buying agent in Asia market for the group
   8. AA Ireland Ltd 1% · Ireland · Sales agent in Ireland market for the group

Significant events

• “In 2025 the company intend to recapitalise its subsidiary undertaking, Aromatherapy Associates Holdco Limited before transferring ownership to another UK entity in the WBA Group. Following this the company intends to cease being an investment holding company.”
• “Subsequent to balance sheet date a subsidiary company Aromatherapy Associates Holdco Limited has disposed of an indirectly held subsidiary, The Refinery Limited on 10th February 2025.”
• “On 2 June 2025 the company was recapitalised by its parent company, B&B Capital Partners LP. The company issued 295,746,880 ordinary shares of £0.10 each to B&B Capital Partners LP for cash consideration of £29,574,688.”
• “The proceeds of this share issue were used to subscribe for 29,499,688 new shares in wholly owned subsidiary company Aromatherapy Investments Limited for £29,499,688. Aromatherapy Investments Limited was then transferred to Alliance Boots Holdings Limited, a fellow UK member of the WBA group.”
• “Also on 2 June 2025, ownership of the company was transferred to Alliance Boots Holdings Limited, a fellow UK member of the WBA group.”

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

Filings

12

last 12 months

Capital events

3

last 24 months

Officers appointed

1

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

  —

  Not reported

• Employees

  —

  Not reported

• Profit before tax

  +100%

  -£3,000 → £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