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REGISTERED NUMBER: 07457174 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Irvine's Body Shop Limited

Irvine's Body Shop Limited (Registered number: 07457174)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

Irvine's Body Shop Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | T E Shirley

| C M Irvine

| REGISTERED OFFICE: | 61 Stanley Road

| Bootle

| Merseyside

| L20 7BZ

| REGISTERED NUMBER: | 07457174 (England and Wales)

| ACCOUNTANTS: | Kinsella Clarke Limited

| 61 Stanley Road

| Bootle

| Merseyside

| L20 7BZ

Irvine's Body Shop Limited (Registered number: 07457174)

Statement of Financial Position

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 891 |  | 1,048 |  |

891 |  | 1,048 |  |

CURRENT ASSETS

Stocks | 1,500 |  | 1,500 |  |

Debtors | 6 | 3,377 |  | 4,951 |  |

Cash at bank | 2,060 |  | 1,612 |  |

6,937 |  | 8,063 |  |

CREDITORS

Amounts falling due within one year | 7 | 133,880 |  | 127,857 |  |

NET CURRENT LIABILITIES | (126,943 | ) | (119,794 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (126,052 | ) | (118,746 | ) |

PROVISIONS FOR LIABILITIES | 169 |  | 199 |  |

NET LIABILITIES | (126,221 | ) | (118,945 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (126,321 | ) | (119,045 | ) |

SHAREHOLDERS' FUNDS | (126,221 | ) | (118,945 | ) |

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

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

Irvine's Body Shop Limited (Registered number: 07457174)

Statement of Financial Position - continued

31 December 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 10 June 2026 and were signed on its behalf by:

T E Shirley - Director

Irvine's Body Shop Limited (Registered number: 07457174)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Irvine's Body Shop 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.

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 2011, is being amortised evenly over its estimated useful life of ten 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 etc | - | 15% on reducing balance

| Stocks

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

| 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 3 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 10,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

Irvine's Body Shop Limited (Registered number: 07457174)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 3,554 |  |

| DEPRECIATION

| At 1 January 2025 | 2,506 |  |

| Charge for year | 157 |  |

| At 31 December 2025 | 2,663 |  |

| NET BOOK VALUE

| At 31 December 2025 | 891 |  |

| At 31 December 2024 | 1,048 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 3,240 |  | 4,822 |  |

| Other debtors | 137 |  | 129 |  |

3,377 |  | 4,951 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 1,250 |  | 4,250 |  |

| Trade creditors | 1,050 |  | 11 |  |

| Taxation and social security | 9,113 |  | 3,970 |  |

| Other creditors | 122,467 |  | 119,626 |  |

133,880 |  | 127,857 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| T E Shirley

| Balance outstanding at start of year | (58,782 | ) | (46,611 | ) |

| Amounts advanced | 16,423 |  | 9,762 |  |

| Amounts repaid | (17,278 | ) | (21,933 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (59,637 | ) | (58,782 | ) |

Irvine's Body Shop Limited (Registered number: 07457174)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| S A Irvine

| Balance outstanding at start of year | (58,782 | ) | (46,611 | ) |

| Amounts advanced | 58,782 |  | 9,762 |  |

| Amounts repaid | - |  | (21,933 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | (58,782 | ) |

9. | GOING CONCERN

| The directors have assessed the company’s ability to continue as a going concern. On the basis of this review, and after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.