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REGISTERED NUMBER: 08961549 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST AUGUST 2025 |

| FOR |

| BODY PERFECT (NORTH WALES) LIMITED |

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BODY PERFECT (NORTH WALES) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST AUGUST 2025

| DIRECTORS: | S C Edwards

| N A Edwards

| REGISTERED OFFICE: | Unit 5 - 6 The Sidings

| Rhosddu Industrial Estate

| Wrexham

| LL11 4RE

| REGISTERED NUMBER: | 08961549 (England and Wales)

| ACCOUNTANTS: | M. D. Coxey and Co. Limited

| Chartered Accountants

| 25 Grosvenor Road

| Wrexham

| LL11 1BT

| BANKERS: | Lloyds Bank plc

| 28, Regent Street

| Wrexham

| LL11 1SE

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

BALANCE SHEET

31ST AUGUST 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,100 |  | 2,200 |  |

Tangible assets | 5 | 238,875 |  | 259,379 |  |

239,975 |  | 261,579 |  |

CURRENT ASSETS

Stocks | 6 | 700,000 |  | 235,000 |  |

Debtors | 7 | 1,310,983 |  | 1,549,879 |  |

Cash at bank and in hand | 50,111 |  | 139,131 |  |

2,061,094 |  | 1,924,010 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,873,464 |  | 1,677,961 |  |

NET CURRENT ASSETS | 187,630 |  | 246,049 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 427,605 |  | 507,628 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (92,765 | ) | (247,582 | ) |

PROVISIONS FOR LIABILITIES | 11 | (58,227 | ) | (62,990 | ) |

NET ASSETS | 276,613 |  | 197,056 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 2 |  | 2 |  |

Retained earnings | 276,611 |  | 197,054 |  |

SHAREHOLDERS' FUNDS | 276,613 |  | 197,056 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

BALANCE SHEET - continued

31ST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st April 2026 and were signed on its behalf by:

S C Edwards - Director

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| Body Perfect (North Wales) Limited 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.

| 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 10% - 25% on cost

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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 year 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 year was 47 (2024 - 47 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st September 2024

| and 31st August 2025 | 11,000 |  |

| AMORTISATION

| At 1st September 2024 | 8,800 |  |

| Charge for year | 1,100 |  |

| At 31st August 2025 | 9,900 |  |

| NET BOOK VALUE

| At 31st August 2025 | 1,100 |  |

| At 31st August 2024 | 2,200 |  |

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1st September 2024 | 131,515 |  | 520,551 |  | 60,356 |  |

| Additions | - |  | 1,118 |  | 15,984 |  |

| At 31st August 2025 | 131,515 |  | 521,669 |  | 76,340 |  |

| DEPRECIATION

| At 1st September 2024 | 92,893 |  | 328,454 |  | 52,576 |  |

| Charge for year | 13,136 |  | 44,104 |  | 3,691 |  |

| At 31st August 2025 | 106,029 |  | 372,558 |  | 56,267 |  |

| NET BOOK VALUE

| At 31st August 2025 | 25,486 |  | 149,111 |  | 20,073 |  |

| At 31st August 2024 | 38,622 |  | 192,097 |  | 7,780 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st September 2024 | 100,829 |  | 16,855 |  | 830,106 |  |

| Additions | 40,990 |  | - |  | 58,092 |  |

| At 31st August 2025 | 141,819 |  | 16,855 |  | 888,198 |  |

| DEPRECIATION

| At 1st September 2024 | 82,388 |  | 14,416 |  | 570,727 |  |

| Charge for year | 16,678 |  | 987 |  | 78,596 |  |

| At 31st August 2025 | 99,066 |  | 15,403 |  | 649,323 |  |

| NET BOOK VALUE

| At 31st August 2025 | 42,753 |  | 1,452 |  | 238,875 |  |

| At 31st August 2024 | 18,441 |  | 2,439 |  | 259,379 |  |

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1st September 2024 | 119,917 |  | - |  | 119,917 |  |

| Additions | - |  | 30,090 |  | 30,090 |  |

| At 31st August 2025 | 119,917 |  | 30,090 |  | 150,007 |  |

| DEPRECIATION

| At 1st September 2024 | 19,986 |  | - |  | 19,986 |  |

| Charge for year | 11,993 |  | 6,896 |  | 18,889 |  |

| At 31st August 2025 | 31,979 |  | 6,896 |  | 38,875 |  |

| NET BOOK VALUE

| At 31st August 2025 | 87,938 |  | 23,194 |  | 111,132 |  |

| At 31st August 2024 | 99,931 |  | - |  | 99,931 |  |

6. | STOCKS

| 31.8.25 |  | 31.8.24

£ | £ |

| Stocks | 350,000 |  | 25,000 |  |

| Work-in-progress | 350,000 |  | 210,000 |  |

700,000 |  | 235,000 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 618,693 |  | 857,153 |  |

| Other debtors | - |  | 2,905 |  |

| Simon & Nicola's Properties Limited | 584,952 |  | 384,867 |  |

| Directors' current accounts | 2,630 |  | 198,996 |  |

| Prepayments | 104,708 |  | 105,958 |  |

1,310,983 |  | 1,549,879 |  |

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 653,632 |  | 740,532 |  |

| Hire purchase contracts | 24,306 |  | 26,721 |  |

| Trade creditors | 738,062 |  | 564,339 |  |

| Tax | 60,472 |  | 107,499 |  |

| Social security and other taxes | 109,182 |  | 19,613 |  |

| VAT | 67,388 |  | 113,282 |  |

| Other creditors | 190,707 |  | 89,348 |  |

| Pension | 18,887 |  | 5,921 |  |

| Accrued expenses | 10,828 |  | 10,706 |  |

1,873,464 |  | 1,677,961 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans - 1-2 years | - |  | 34,091 |  |

| Other loans - 1-2 years | 55,042 |  | 48,896 |  |

| Other loans - 2-5 years | 9,824 |  | 64,867 |  |

| Hire purchase contracts | 27,899 |  | 29,265 |  |

| Other creditors | - |  | 70,463 |  |

92,765 |  | 247,582 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank overdrafts | 431,160 |  | 651,642 |  |

| Bank loans | 287,338 |  | 236,744 |  |

| Hire purchase contracts | 52,205 |  | 55,986 |  |

770,703 |  | 944,372 |  |

| Bank loans are secured by fixed and floating charges over the assets of the company. Assets held under hire purchase agreements are secured on the underlying assets.

11. | PROVISIONS FOR LIABILITIES

| 31.8.25 |  | 31.8.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 58,227 |  | 62,990 |  |

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

11. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1st September 2024 | 62,990 |  |

| Movement in the year due to: |

| changes in tax allowances | (4,763 | ) |

| changes in tax rates |

| Balance at 31st August 2025 | 58,227 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

13. | PENSION COMMITMENTS

| At the year end the company had a balance of £18,887 (2024: £5,921) owing to the defined contribution pension scheme.

14. | CAPITAL COMMITMENTS

| 31.8.25 |  | 31.8.24

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |

15. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st August 2025 and 31st August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| S C Edwards

| Balance outstanding at start of year | 298,996 |  | 85,338 |  |

| Amounts advanced | 127,260 |  | 277,657 |  |

| Amounts repaid | (423,626 | ) | (63,999 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2,630 |  | 298,996 |  |

| Interest has been charged at the official rate in the sum of £2,861 (2024: £4,276).

BODY PERFECT (NORTH WALES) LIMITED (REGISTERED NUMBER: 08961549) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

16. | RELATED PARTY DISCLOSURES

| At the year end there was a balance due from Simon and Nicola's Properties Limited in the sum of £584,952 (2024:£384,867). This amount is shown in debtors: amounts falling due within one year.

| During the year, rents totalling £60,000 (2024 £60,000) were paid to Simon and Nicola's Properties Limited.