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Company Registration Number: NI672115

MM MAMAMIA HAIR & BEAUTY LTD

Director's Report and Unaudited Financial Statements

for the financial year ended 31 August 2025

MM MAMAMIA HAIR & BEAUTY LTD

DIRECTOR AND OTHER INFORMATION

Director | Ms Aishlinn Woods
Company Registration Number | NI672115
Registered Office and Business Address | Unit 2/3 Finnegan's Road Retail Park
| Jonesborough
| Newry
| Co. Down
| BT35 8HR
| United Kingdom
Accountants | MG accountants
| Chartered Accountants
| 25-27 Carleton Street
| Portadown
| BT623EP

MM MAMAMIA HAIR & BEAUTY LTD

DIRECTOR'S REPORT

for the financial year ended 31 August 2025

The director presents her report and the unaudited financial statements for the financial year ended 31 August 2025.

Director

The director who served during the financial year is as follows:

Ms Aishlinn Woods

There were no changes in shareholdings between 31 August 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Ms Aishlinn Woods

Director

6 March 2026

MM MAMAMIA HAIR & BEAUTY LTD

Company Registration Number: NI672115

BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 22,055 |  | 24,075
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 20,000 |  | 25,449
Debtors |  | 6 | 733 |  | 2,285
Cash at bank and in hand |  |  | 165 |  | 2,734
|  |  | ───────── |  | ─────────
|  |  | 20,898 |  | 30,468
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (49,255) |  | (54,281)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (28,357) |  | (23,813)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (6,302) |  | 262
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | (6,402) |  | 162
|  |  | ───────── |  | ─────────
Shareholders' (Deficit)/Funds |  |  | (6,302) |  | 262
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 6 March 2026

________________________________ |  |  |  |  |
Ms Aishlinn Woods |  |  |  |  |
Director |  |  |  |  |

MM MAMAMIA HAIR & BEAUTY LTD

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. | General Information
| MM MAMAMIA HAIR & BEAUTY LTD is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI672115. The registered office of the company is Unit 2/3 Finnegan's Road Retail Park, Jonesborough, Newry, Co. Down, BT35 8HR, United Kingdom which is also the principal place of business of the company. Hairdressing and Beauty Salon The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | 2% Straight line
|  | Plant and machinery | - | 15% Straight line
|  | Fixtures, fittings and equipment | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 3, (2024 - 3).
|  | 2025 | 2024
|  | Number | Number
| Director and staff | 3 | 3
|  | ═════════ | ═════════

4. | Tangible assets
|  | Long | Plant and | Fixtures, | Total
|  | leasehold | machinery | fittings and |
|  | property |  | equipment |
|  | £ | £ | £ | £
| Cost
| At 1 September 2024 | 15,563 | 4,222 | 10,570 | 30,355
| Additions | - | 550 | 50 | 600
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 15,563 | 4,772 | 10,620 | 30,955
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 1,597 | 743 | 3,940 | 6,280
| Charge for the financial year | 311 | 716 | 1,593 | 2,620
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 1,908 | 1,459 | 5,533 | 8,900
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 August 2025 | 13,655 | 3,313 | 5,087 | 22,055
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 August 2024 | 13,966 | 3,479 | 6,630 | 24,075
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 20,000 | 25,449
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Taxation (Note 8) | 733 | 2,285
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 5,053 | 3,438
| Taxation (Note 8) | 4,079 | 7,315
| Director's current account | 40,123 | 43,528
|  | ───────── | ─────────
|  | 49,255 | 54,281
|  | ═════════ | ═════════

8. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| Corporation tax | 733 | -
| PAYE / NI | - | 2,285
|  | ───────── | ─────────
|  | 733 | 2,285
|  | ═════════ | ═════════
| Creditors:
| VAT | 2,630 | 4,254
| Corporation tax | - | 3,061
| PAYE / NI | 1,449 | -
|  | ───────── | ─────────
|  | 4,079 | 7,315
|  | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 August 2025.

10. | Director's advances, credits and guarantees
| During the financial year, the company made a loan to a director amounting to £40,123 Interest at the rate of 5% per annum is payable.

11. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.