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REGISTERED NUMBER: SC818327 (Scotland)

Unaudited Financial Statements

for the Period 2 August 2024 to 31 August 2025

for

Kiku Salon Limited

Kiku Salon Limited (Registered number: SC818327)

Contents of the Financial Statements

for the Period 2 August 2024 to 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 8 |

Kiku Salon Limited

Company Information

for the Period 2 August 2024 to 31 August 2025

| DIRECTOR: | M Kudo

| REGISTERED OFFICE: | 18 Union Street

| Inverness

| IV1 1PL

| REGISTERED NUMBER: | SC818327 (Scotland)

| ACCOUNTANTS: | Innes & Partners Limited

| Chartered Certified Accountants

| 9 Ardross Street

| Inverness

| IV3 5NN

Kiku Salon Limited (Registered number: SC818327)

Balance Sheet

31 August 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 1,217 |  |

| Tangible assets | 5 | 5,474 |  |

6,691 |  |

| CURRENT ASSETS

| Stocks | 16,284 |  |  |

| Debtors | 6 | 8,359 |  |  |

| Cash at bank | 115,606 |  |  |

140,249 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 79,183 |  |

| NET CURRENT ASSETS | 61,066 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 67,757 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | (50,594 | ) |

| PROVISIONS FOR LIABILITIES | (1,369 | ) |

| NET ASSETS | 15,794 |  |

| CAPITAL AND RESERVES

| Called up share capital | 10 | 1 |  |

| Retained earnings | 15,793 |  |

| SHAREHOLDERS' FUNDS | 15,794 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Kiku Salon Limited (Registered number: SC818327)

Balance Sheet - continued

31 August 2025

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 director and authorised for issue on 9 February 2026 and were signed by:

M Kudo - Director

Kiku Salon Limited (Registered number: SC818327)

Notes to the Financial Statements

for the Period 2 August 2024 to 31 August 2025

1. | STATUTORY INFORMATION

| Kiku Salon Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Kiku Salon Limited (Registered number: SC818327)

Notes to the Financial Statements - continued

for the Period 2 August 2024 to 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 4 .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 1,460 |  |

| At 31 August 2025 | 1,460 |  |

| AMORTISATION

| Charge for period | 243 |  |

| At 31 August 2025 | 243 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,217 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 1,067 |  | 3,250 |  | 2,439 |  | 6,756 |  |

| At 31 August 2025 | 1,067 |  | 3,250 |  | 2,439 |  | 6,756 |  |

| DEPRECIATION

| Charge for period | 178 |  | 596 |  | 508 |  | 1,282 |  |

| At 31 August 2025 | 178 |  | 596 |  | 508 |  | 1,282 |  |

| NET BOOK VALUE

| At 31 August 2025 | 889 |  | 2,654 |  | 1,931 |  | 5,474 |  |

Kiku Salon Limited (Registered number: SC818327)

Notes to the Financial Statements - continued

for the Period 2 August 2024 to 31 August 2025

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

£ |

| Trade debtors | 2,009 |  |

| Other debtors | 100 |  |

| Prepayments | 6,250 |  |

8,359 |  |

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

£ |

| Bank loans and overdrafts | 15,555 |  |

| Trade creditors | 3,808 |  |

| Tax | 9,588 |  |

| Social security and other taxes | 3,259 |  |

| VAT | 15,743 |  |

| Other creditors | 1,005 |  |

| Directors' current accounts | 7,925 |  |

| Accruals and deferred income | 22,300 |  |

79,183 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Bank loans - 1-2 years | 15,555 |  |

| Bank loans - 2-5 years | 35,039 |  |

50,594 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

£ |

| Within one year | 25,000 |  |

| Between one and five years | 79,167 |  |

104,167 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary | £1 | 1 |  |

| 1 Ordinary share of £1 was allotted and fully paid for cash at par during the period.

Kiku Salon Limited (Registered number: SC818327)

Notes to the Financial Statements - continued

for the Period 2 August 2024 to 31 August 2025

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 August 2025:

£ |

| M Kudo |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 19,370 |  |

| Amounts repaid | (27,295 | ) |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | (7,925 | ) |

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Kiku Salon Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kiku Salon Limited for the period ended 31 August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Kiku Salon Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kiku Salon Limited and state those matters that we have agreed to state to the director of Kiku Salon Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Kiku Salon Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kiku Salon Limited. You consider that Kiku Salon Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Kiku Salon Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Innes & Partners Limited

Chartered Certified Accountants

9 Ardross Street

Inverness

IV3 5NN

9 February 2026