BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of a holding company. 7 July 2026 1 1 08481211 2025-12-31 08481211 2024-12-31 08481211 2023-12-31 08481211 2025-01-01 2025-12-31 08481211 2024-01-01 2024-12-31 08481211 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08481211 uk-curr:PoundSterling 2025-01-01 2025-12-31 08481211 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 08481211 uk-core:ShareCapital 2025-12-31 08481211 uk-core:ShareCapital 2024-12-31 08481211 uk-core:SharePremium 2025-12-31 08481211 uk-core:SharePremium 2024-12-31 08481211 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 08481211 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 08481211 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 08481211 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 08481211 uk-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 08481211 uk-bus:FRS102 2025-01-01 2025-12-31 08481211 uk-core:CostValuation 2025-12-31 08481211 uk-core:Subsidiary1 2025-01-01 2025-12-31 08481211 uk-core:Subsidiary2 2025-01-01 2025-12-31 08481211 2025-01-01 2025-12-31 08481211 uk-bus:Director1 2025-01-01 2025-12-31 08481211 uk-bus:Director2 2025-01-01 2025-12-31 08481211 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Hairdressing Trading Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Hairdressing Trading Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

The principal activity of the company is that of a holding company.

Results and Dividends

The (loss)/profit for the financial year amounted to £(22) (2024 - £50).

Directors

The directors who served during the financial year are as follows:

David Robert Smith

David Peter Lambert

There were no changes in shareholdings between 31 December 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.

Indemnity Insurance

In accordance with our Articles of Association and to the extent permitted by the laws of England and Wales, directors are granted indemnity from the Company in respect of liabilities incurred as a result of their office. In addition, we maintained a directors' and officers' liability insurance policy throughout the year. Neither our indemnity nor the insurance provides cover in the event that a director is proven to have acted dishonestly or fraudulently.

Statement of directors' Responsibilities and Declaration on Unaudited Financial Statements

The directors made the following statement in respect of the unaudited financial statements:

"General responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors must not approve the financial statements unless they are 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 directors are 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 directors are 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 them to ensure that the financial statements comply with the Companies Act 2006. They are 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.

Directors' declaration on unaudited financial statements

In relation to the financial statements comprising the Abridged Income Statement, the Abridged Statement of Financial Position, the Statement of Changes in Equity and the related notes:

The directors approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The directors confirm that they have made available all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The directors confirm that to the best of their knowledge and belief, the accounting records reflect all the transactions of the company for the financial year ended 31 December 2025."

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

___________________________ | ___________________________
David Robert Smith | David Peter Lambert
Director | Director
7 July 2026 | 7 July 2026

Hairdressing Trading Limited

ABRIDGED INCOME STATEMENT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Gross profit |  | 25,500 |  | 14,150
Administrative expenses |  | (25,638) |  | (14,100)
|  | ───────── |  | ─────────
Operating (loss)/profit |  | (138) |  | 50
Finance income |  | 116 |  | -
|  | ───────── |  | ─────────
(Loss)/profit before taxation |  | (22) |  | 50
Tax on (loss)/profit |  | - |  | -
|  | ───────── |  | ─────────
(Loss)/profit for the financial year |  | (22) |  | 50
|  | ═════════ |  | ═════════

Hairdressing Trading Limited

Company Registration Number: 08481211

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Financial assets |  | 4 | 381,000 |  | 381,000
|  |  | ───────── |  | ─────────
Current Assets

Receivables |  |  | - |  | 2,602
Cash and cash equivalents |  |  | 392 |  | 4
|  |  | ───────── |  | ─────────
|  |  | 392 |  | 2,606
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  |  | (266,549) |  | (268,741)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (266,157) |  | (266,135)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 114,843 |  | 114,865
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 10,000 |  | 10,000
Share premium account |  | 5 | 846,986 |  | 846,986
Retained earnings |  |  | (742,143) |  | (742,121)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 114,843 |  | 114,865
|  |  | ═════════ |  | ═════════
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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

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

The directors confirm 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 directors acknowledge their 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 Board and authorised for issue on 7 July 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
David Robert Smith |  |  | David Peter Lambert
Director |  |  | Director

Hairdressing Trading Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

| Called up | Share | Retained | Total
| share | premium | earnings |
| capital | account |  |
| £ | £ | £ | £
At 1 January 2024 | 10,000 | 846,986 | (742,171) | 114,815
| ───────── | ───────── | ───────── | ─────────
Profit for the financial year | - | - | 50 | 50
| ───────── | ───────── | ───────── | ─────────
At 31 December 2024 | 10,000 | 846,986 | (742,121) | 114,865
| ───────── | ───────── | ───────── | ─────────
Loss for the financial year | - | - | (22) | (22)
| ───────── | ───────── | ───────── | ─────────
At 31 December 2025 | 10,000 | 846,986 | (742,143) | 114,843
| ═════════ | ═════════ | ═════════ | ═════════

Hairdressing Trading Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Hairdressing Trading Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 08481211. The registered office of the company is 1st Floor, 13 High Street, Marlow, Buckinghamshire, SL7 1AU, United Kingdom. The nature of the company's operations and its principal activities are set out in the Directors' Report. 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 year ended 31 December 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. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Consolidated accounts
| The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.
| Revenue
| Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue comprises the fair value of consideration received and receivable exclusive of value added tax and after discounts and rebates. Where the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes a financing transaction, the fair value of the consideration is measured as the present value of all future receipts using the imputed rate of interest. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from the provision of services is recognised in the accounting period in which the services are rendered and the outcome of the contract can be estimated reliably. The company uses the percentage of completion method based on the actual service performed as a percentage of the total services to be provided.
| Financial assets
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the year in which it is receivable.
| Trade and other receivables
| Trade and other receivables 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.
| Cash and cash equivalents
| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Abridged Statement of Financial Position bank overdrafts are shown within Payables.
| Trade and other payables
| Trade and other payables 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.
| Related parties
| For the purposes of these financial statements a party is considered to be related to the company if:
| - | the party has the ability, directly or indirectly, through one or more intermediaries to control the company or exercise significant influence over the company in making financial and operating policy decisions or has joint control over the company;
| - | the company and the party are subject to common control;
| - | the party is an associate of the company or forms part of a joint venture with the company;
| - | the party is a member of key management personnel of the company or the company's parent, or a close family member of such as an individual, or is an entity under the control, joint control or significant influence of such individuals;
| - | the party is a close family member of a party referred to above or is an entity under the control or significant influence of such individuals; or
| - | the party is a post-employment benefit plan which is for the benefit of employees of the company or of any entity that is a related party of the company.
| Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the company.
| Employee benefits
| The company provides a range of benefits to employees, including paid holiday arrangements and defined contribution pension plans. (i) Short term benefits Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received. (ii)Pension The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Annual contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.
| 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 Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Administration | 1 | 1
|  | ═════════ | ═════════

4. | Financial fixed assets
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| At 31 December 2025 | 381,000 | 381,000
|  | ───────── | ─────────
| Carrying amount
| At 31 December 2025 | 381,000 | 381,000
|  | ═════════ | ═════════
| At 31 December 2024 | 381,000 | 381,000
|  | ═════════ | ═════════

4.1. | Holdings in related undertakings
| The company holds 20% or more of the share capital of the following companies:
|  | Country | Nature |  | Details | Proportion
|  | of | of |  | of | held by
| Name | incorporation and address of Registered Office | business |  | investment | company
| Subsidiary undertaking
| Haringtons Payroll Limited | 13 High Street Marlow Buckinghamshire United Kingdom | Hairdressing |  | Ordinary shares | 100%
| Scott & Chase Hair and Beauty Limited | 13 High Street Marlow, Buckinghamshire United Kingdom | Hairdressing |  | Ordinary shares | 100%
| In the opinion of the directors, the value to the company of the unlisted investments is not less than the book amount shown above.

5. | Reserves
| Share Premium Reserve
| The amount relates to the excess paid above the nominal value per share issued during the financial years 2014 and 2020.

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

7. | Controlling interest
| The company is owned and controlled by its shareholders with no particular individual or group acting in concert maintaining control.

8. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.