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REGISTERED NUMBER: 13325133 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Miss Darcie Ltd

| Miss Darcie Ltd (Registered number: 13325133) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Miss Darcie Ltd |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mr Julian McGlynn

| Mrs Rajinder McGlynn

| REGISTERED OFFICE: | Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

| REGISTERED NUMBER: | 13325133 (England and Wales)

| Miss Darcie Ltd (Registered number: 13325133) |

Balance Sheet

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 5 | 2 |  | 102 |  |

CURRENT ASSETS

Debtors | 6 | 78,214 |  | 453,032 |  |

Cash at bank | 727,653 |  | 154,281 |  |

805,867 |  | 607,313 |  |

CREDITORS

Amounts falling due within one year | 7 | (4,033 | ) | (1,329 | ) |

NET CURRENT ASSETS | 801,834 |  | 605,984 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 801,836 |  | 606,086 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 801,834 |  | 606,084 |  |

SHAREHOLDERS' FUNDS | 801,836 |  | 606,086 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2026 and were signed on its behalf by:

Mr Julian McGlynn - Director

Mrs Rajinder McGlynn - Director

| Miss Darcie Ltd (Registered number: 13325133) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Miss Darcie Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared using the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Judgements

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Group accounts not prepared

| In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

| Business combinations

| Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

| Miss Darcie Ltd (Registered number: 13325133) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | FIXED ASSET INVESTMENTS

| Listed

| investments

£ |

| COST

| At 1 May 2024 | 102 |  |

| Disposals | (100 | ) |

| At 30 April 2025 | 2 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2 |  |

| At 30 April 2024 | 102 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Unique Skin Limited

| Registered office: Unit 1 The Cam Centre, Wilbury Way, Hitchin, Hertfordshire, United Kingdom, SG4 0TW

| Nature of business: Other human health activities

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Miss Darcie Ltd (Registered number: 13325133) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 78,214 |  | 453,032 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | - |  | 100 |  |

| Tax | 3,342 |  | 569 |  |

| VAT | 1 |  | - |  |

| Accrued expenses | 690 |  | 660 |  |

4,033 |  | 1,329 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 2 |  | 2 |  |

9. | RELATED PARTY TRANSACTIONS

| At balance sheet date the company was owed £78,214 (2024: £453,032) by Unique Skin Limited, its wholly owned subsidiary. There is no interest charged and the amount is fully repayable upon demand.