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REGISTERED NUMBER: 05891329 (England and Wales)

| Strategic Report, Report of the Directors and |

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| The Feel Good Group Limited |

| The Feel Good Group Limited (Registered number: 05891329) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 4 |

| Report of the Independent Auditors | 6 |

| Profit and Loss Account | 10 |

| Balance Sheet | 11 |

| Notes to the Financial Statements | 13 |

| The Feel Good Group Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | A L Mooney

| C J Mooney

| K E Smith

| SECRETARY: | K E Smith

| REGISTERED OFFICE: | Unit J6

| Morton Park Way

| DARLINGTON

| Co Durham

| DL1 4PG

| REGISTERED NUMBER: | 05891329 (England and Wales)

| SENIOR STATUTORY AUDITOR: | James Davies BSc (Hons) CA

| AUDITORS: | Clive Owen LLP

| Chartered Accountants & Statutory Auditors

| Great North House

| Allington Way

| DARLINGTON

| Co Durham

| DL1 4QB

| The Feel Good Group Limited (Registered number: 05891329) |

Strategic Report

for the Year Ended 31 December 2025

The directors present their strategic report for the year ended 31 December 2025.

Review of Business

Turnover in the year remained level with the prior year, the company did face increased overheads in the year mainly due to higher employment costs.

Key performance indicators

The company's key performance indicators are turnover, operating profit and EBITDA:

| 2025 |  |  | 2024 |

| £'000 |  |  | £'000 |

Turnover |  | 29,410 |  |  | 29,441 |

Operating profit / (loss) |  | 4,859 |  |  | 5,420 |

Adjusted EBITDA |  | 7,410 |  |  | 8,274 |

PRINCIPAL RISKS AND UNCERTAINTIES

The company constantly reviews any potential risks and uncertainties within the industry. The principal risks and uncertainties facing the company are broadly grouped as: economy, financial instruments and weather.

Economy

We are always at risk of the economy and customer sentiment to the state of the economy, we strive to offer the highest level of customer service and experience in order to minimise this risk.

Financial instrument risks

The company purchases products and equipment from Europe and the United States, therefore we are always exposed to the variability of foreign exchange rates. In order to restrict our exposure we continually review the relevant exchange rates and if necessary we will purchase forward contracts in order to reduce our exposure. However, movements in exchange rates are not considered to have a material effect on the profitability of the company overall due to the low level of cost of sales in foreign currencies.

Weather

The company has a risk on trading performance when the weather is at the extremes, either cold or a heat wave. The company maintains a strong cash position to minimise impact on business.

EMPLOYEES

Employee involvement

The company operates a framework for employee information. During the year the policy of providing employees with information about the company has been continued through regular meetings between local Area Managers and employees to allow a flow of information and ideas. Employees participate directly in the success of the business through the company's bonus and commission scheme.

Employment of disabled persons

The company gives full and fair consideration to applications for employment made by disabled persons, having regard to their particular aptitudes and abilities. It is the company policy that disabled persons receive equal consideration for career development, promotion and to provide appropriate training to carry out their specified role. The company also ensures that if an employee becomes disabled during the period that they are employed, all practical efforts are made to arrange appropriate training to carry out their existing role or if required all practical efforts are made to identify suitable alternative opportunities.

FUTURE DEVELOPMENTS

The company intends to continue expansion of Tanning Salons over the forthcoming year.

| The Feel Good Group Limited (Registered number: 05891329) |

Strategic Report

for the Year Ended 31 December 2025

ON BEHALF OF THE BOARD:

A L Mooney - Director

14 July 2026

| The Feel Good Group Limited (Registered number: 05891329) |

Report of the Directors

for the Year Ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of selling beauty products mainly being that of sunless tans, sunbed equipment and other products.

DIVIDENDS

The distribution of dividends during the year will be £4,000,000.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

A L Mooney

C J Mooney

K E Smith

DISCLOSURE IN THE STRATEGIC REPORT

The following information, which would otherwise be disclosed in the directors' report, is instead disclosed in the strategic report, as permitted by s414C(11) of the Companies Act 2006.

- Principal risks and uncertainties

- Employees

- Future developments

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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). 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 then 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

| The Feel Good Group Limited (Registered number: 05891329) |

Report of the Directors

for the Year Ended 31 December 2025

AUDITORS

The auditors, Clive Owen LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

ON BEHALF OF THE BOARD:

A L Mooney - Director

14 July 2026

Report of the Independent Auditors to the Members of

The Feel Good Group Limited

Opinion

We have audited the financial statements of The Feel Good Group Limited (the 'company') for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

The Feel Good Group Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

The Feel Good Group Limited

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Our audit must be alert to the risk of manipulation of the financial statements and seek to understand the incentives and opportunities for management to achieve this.

We have undertaken the following procedures to identify and respond to these risks of non-compliance:

- Understanding the key legal and regulatory frameworks that are applicable to the Company. We communicated identified laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. We determined the most significant of these to be financial reporting legislation, taxation legislation, health & safety, sunbed (regulation) act 2010 and employment law.

- Enquiry of directors and management as to policies and procedures to ensure compliance and any known instances of non-compliance.

- Recalculation of deductions for a sample of employees to ensure correct treatments.

- Review of correspondence with regulators.

- Enquiry of directors and management as to areas of the financial statements susceptible to fraud and how these risks are managed.

- Challenging management on key estimates, assumptions and judgements made in the preparation of the financial statements.

- Identifying and testing unusual journal entries, with a particular focus on manual journal entries.

Through these procedures, we did not become aware of actual or suspected non-compliance.

We planned and performed our audit in accordance with auditing standards but owing to the inherent limitations of procedures required in these areas, there is an unavoidable risk that we may not have detected a material misstatement in the accounts. The further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve concealment, collusion, forgery, misrepresentations, or override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

The Feel Good Group Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

James Davies BSc (Hons) CA (Senior Statutory Auditor)

for and on behalf of Clive Owen LLP

Chartered Accountants & Statutory Auditors

Great North House

Allington Way

DARLINGTON

Co Durham

DL1 4QB

17 July 2026

| The Feel Good Group Limited (Registered number: 05891329) |

Profit and Loss Account

for the Year Ended 31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 29,410,417 |  | 29,441,300 |  |

Cost of sales | (11,524,622 | ) | (11,163,145 | ) |

GROSS PROFIT | 17,885,795 |  | 18,278,155 |  |

Administrative expenses | (13,271,566 | ) | (13,070,330 | ) |

4,614,229 |  | 5,207,825 |  |

Other operating income | 244,432 |  | 212,492 |  |

OPERATING PROFIT | 6 | 4,858,661 |  | 5,420,317 |  |

Interest receivable and similar income | 74,913 |  | 108,139 |  |

4,933,574 |  | 5,528,456 |  |

Interest payable and similar expenses | 7 | (278,763 | ) | (16,883 | ) |

PROFIT BEFORE TAXATION | 4,654,811 |  | 5,511,573 |  |

Tax on profit | 8 | (787,620 | ) | (645,157 | ) |

PROFIT FOR THE FINANCIAL YEAR | 3,867,191 |  | 4,866,416 |  |

Retained earnings at beginning of year | 8,174,721 |  | 8,308,305 |  |

Dividends | 9 | (4,000,000 | ) | (5,000,000 | ) |

RETAINED EARNINGS AT END OF YEAR | 8,041,912 |  | 8,174,721 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 10 | 1,313,593 |  | 1,694,467 |  |

Tangible assets | 11 | 4,426,133 |  | 4,902,637 |  |

Investments | 12 | 78,966 |  | 78,966 |  |

5,818,692 |  | 6,676,070 |  |

CURRENT ASSETS

Stocks | 13 | 1,443,540 |  | 1,078,414 |  |

Debtors | 14 | 6,529,050 |  | 5,504,970 |  |

Cash at bank and in hand | 3,945,839 |  | 4,526,450 |  |

11,918,429 |  | 11,109,834 |  |

CREDITORS

Amounts falling due within one year | 15 | (8,861,791 | ) | (8,749,878 | ) |

NET CURRENT ASSETS | 3,056,638 |  | 2,359,956 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,875,330 |  | 9,036,026 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (264,482 | ) | (269,267 | ) |

PROVISIONS FOR LIABILITIES | 18 | (558,936 | ) | (582,038 | ) |

NET ASSETS | 8,051,912 |  | 8,184,721 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 9,200 |  | 9,200 |  |

Capital redemption reserve | 20 | 800 |  | 800 |  |

Retained earnings | 20 | 8,041,912 |  | 8,174,721 |  |

SHAREHOLDERS' FUNDS | 8,051,912 |  | 8,184,721 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Balance Sheet - continued

31 December 2025

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

A L Mooney - Director

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| The Feel Good Group 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 the Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| There were no material departures from that standard.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| FRS 102 allows a qualifying entity certain disclosure exemptions. The company meets the definition of a qualifying entity in respect of its separate (non-group) financial statements and has taken advantage of the exemptions relating to disclosure of key management personnel compensation and the preparation of a cash flow statement. The equivalent information on a consolidated basis is included within these financial statements.

| Preparation of consolidated financial statements

| The financial statements contain information about The Feel Good Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, The Feel Good Group (Holdings) Limited, Unit J6, Morton Park Way, Darlington, County Durham, DL1 4PG.

| Turnover

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

| Income recognition

| Turnover from the provision of services is recognised at the point of the service having been provided. Income from the sale of goods is recognised upon despatch of the goods to the customer.

| Goodwill

| Goodwill, being the amounts paid in connection with the acquisition of businesses in 2016, 2022, 2023 and 2024 is being amortised evenly over the 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Leasehold improvements |  | - |  | 12.5% on cost |  |

| Plant and machinery |  | - |  | 33% on cost |  |

| Furniture and fixtures |  | - |  | 20% on cost |  |

| Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

| Impairment of assets

| At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and selling price less estimated costs to sell, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the profit or loss account.

| Basic financial liabilities, including bank loans and borrowings and trade and other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the statement of comprehensive income.

| Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Leasing commitments

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

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

| Investments

| Investments in subsidiary undertakings and other unlisted investments are recognised at cost less provision for permanent diminution in value.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Franchise fees | 71,812 |  | 55,090 |  |

| Goods | 3,133,252 |  | 3,215,382 |  |

| Services | 26,205,353 |  | 26,170,828 |  |

29,410,417 |  | 29,441,300 |  |

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

£ | £ |

| United Kingdom | 29,380,333 |  | 29,391,396 |  |

| Europe | 30,084 |  | 49,904 |  |

29,410,417 |  | 29,441,300 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 7,495,771 |  | 7,065,258 |  |

| Social security costs | 663,061 |  | 398,608 |  |

| Other pension costs | 113,599 |  | 102,668 |  |

8,272,431 |  | 7,566,534 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Directors | 3 |  | 3 |  |

| Management | 5 |  | 5 |  |

| Sales | 500 |  | 486 |  |

| Administration | 26 |  | 23 |  |

534 |  | 517 |  |

5. | DIRECTORS' EMOLUMENTS

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 90,000 |  | 90,000 |  |

| Directors' pension contributions to money purchase schemes | 1,321 |  | 1,321 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 1 |  | 1 |  |

6. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Hire of plant and machinery | 32,765 |  | 26,920 |  |

| Depreciation - owned assets | 1,864,901 |  | 1,843,456 |  |

| Loss on disposal of fixed assets | 19,314 |  | - |  |

| Goodwill amortisation | 380,874 |  | 312,397 |  |

| Auditor's remuneration | 20,000 |  | 18,500 |  |

| Other operating leases | 6,115 |  | 6,030 |  |

| Land and buildings operating leases | 3,187,153 |  | 3,098,914 |  |

| Exchange (gains)/losses | (174,338 | ) | (129,553 | ) |

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank interest | 4,941 |  | 16,883 |  |

| Interest payable | 273,822 |  | - |  |

278,763 |  | 16,883 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 810,722 |  | 738,910 |  |

| Under/(over) provision in

| previous years | - |  | (289,783 | ) |

| Total current tax | 810,722 |  | 449,127 |  |

| Deferred tax | (23,102 | ) | 196,030 |  |

| Tax on profit | 787,620 |  | 645,157 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 4,654,811 |  | 5,511,573 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 1,163,703 |  | 1,377,893 |  |

| Effects of:

| Expenses not deductible for tax purposes | 77,836 |  | 56,619 |  |

| Depreciation in excess of capital allowances | 90,391 |  | 78,973 |  |

| Adjustments to tax charge in respect of previous periods | - |  | (289,783 | ) |

| Group relief | (544,310 | ) | (578,545 | ) |

| Total tax charge | 787,620 |  | 645,157 |  |

9. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 4,000,000 |  | 5,000,000 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

10. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 3,376,185 |  |

| AMORTISATION

| At 1 January 2025 | 1,681,718 |  |

| Amortisation for year | 380,874 |  |

| At 31 December 2025 | 2,062,592 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,313,593 |  |

| At 31 December 2024 | 1,694,467 |  |

11. | TANGIBLE FIXED ASSETS

| Furniture |

| Leasehold |  | Plant and |  | and |

| improvements |  | machinery |  | fixtures |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 603,668 |  | 22,453,180 |  | 912,744 |  | 23,969,592 |  |

| Additions | - |  | 1,632,706 |  | - |  | 1,632,706 |  |

| Disposals | - |  | (696,849 | ) | - |  | (696,849 | ) |

| At 31 December 2025 | 603,668 |  | 23,389,037 |  | 912,744 |  | 24,905,449 |  |

| DEPRECIATION

| At 1 January 2025 | 572,490 |  | 17,927,006 |  | 567,459 |  | 19,066,955 |  |

| Charge for year | 24,261 |  | 1,762,021 |  | 78,619 |  | 1,864,901 |  |

| Eliminated on disposal | - |  | (452,540 | ) | - |  | (452,540 | ) |

| At 31 December 2025 | 596,751 |  | 19,236,487 |  | 646,078 |  | 20,479,316 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,917 |  | 4,152,550 |  | 266,666 |  | 4,426,133 |  |

| At 31 December 2024 | 31,178 |  | 4,526,174 |  | 345,285 |  | 4,902,637 |  |

12. | FIXED ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Shares in group undertakings | 75,966 |  | 75,966 |  |

| Other investments not loans | 3,000 |  | 3,000 |  |

78,966 |  | 78,966 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

12. | FIXED ASSET INVESTMENTS - continued

| Additional information is as follows:

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 January 2025

| and 31 December 2025 | 75,966 |  |

| NET BOOK VALUE

| At 31 December 2025 | 75,966 |  |

| At 31 December 2024 | 75,966 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Cost | 75,966 |  |

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| Cost b/f | 3,000 |  | 3,000 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| ABC Tanning Limited

| Registered office: Unit 2, Clarehall Retail Centre, Malahide Road, Co. Dublin, Republic of Ireland

| Nature of business: Tanning shop

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

13. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,443,540 |  | 1,078,414 |  |

| There is no significant difference between the replacement cost and carrying amount. Stock is stated after provision for impairment of £98,157 (2024: £108,211).

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 195,180 |  | 273,376 |  |

| Amounts owed by group companies | 4,452,063 |  | 3,573,095 |  |

| Other debtors | 211,932 |  | 232,320 |  |

| Prepayments and accrued income | 1,669,875 |  | 1,426,179 |  |

6,529,050 |  | 5,504,970 |  |

| Trade debtors are stated after provisions for impairments of £12,000 (2024: £12,000).

| Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

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

2025 | 2024 |

£ | £ |

| Trade creditors | 2,557,856 |  | 3,144,863 |  |

| Amounts owed to group companies | 1,110,530 |  | 727,035 |  |

| Corporation tax | 374,057 |  | 13,335 |  |

| Taxation and social security | 687,185 |  | 631,711 |  |

| Other creditors | 18,986 |  | 17,969 |  |

| Accruals and deferred income | 4,113,177 |  | 4,214,965 |  |

8,861,791 |  | 8,749,878 |  |

| Amounts due to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

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

2025 | 2024 |

£ | £ |

| Accruals and deferred income | 264,482 |  | 269,267 |  |

17. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 3,012,987 |  | 2,711,050 |  |

| Between one and five years | 8,721,187 |  | 7,927,684 |  |

| In more than five years | 4,325,128 |  | 3,841,582 |  |

16,059,302 |  | 14,480,316 |  |

18. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 558,936 |  | 582,038 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

18. | PROVISIONS FOR LIABILITIES - continued

| Onerous |

| Deferred |  | lease |

| tax |  | provision |

£ | £ |

| Balance at 1 January 2025 | 582,038 |  | - |  |

| Charge to Profit and Loss Account during year | - |  | 135,000 |  |

| Accelerated capital allowances | (23,102 | ) | - |  |

| Balance at 31 December 2025 | 558,936 |  | 135,000 |  |

19. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 9,200 | Ordinary | £1 | 9,200 |  | 9,200 |  |

| Called up share capital represents the nominal value of shares that have been issued.

20. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 8,174,721 |  | 800 |  | 8,175,521 |  |

| Profit for the year | 3,867,191 |  | 3,867,191 |  |

| Dividends | (4,000,000 | ) | (4,000,000 | ) |

| At 31 December 2025 | 8,041,912 |  | 800 |  | 8,042,712 |  |

| Retained earnings represents all current and prior period retained profits and losses.

| Capital redemption reserve represents the nominal value of shares repurchased by the company.

21. | PENSION COMMITMENTS

| The company operates a defined contributions pension scheme, the assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £113,599 (2024: £102,668). Contributions totalling £18,986 (2024: £17,216) were payable to the fund at the balance sheet date and are included in creditors.

22. | CONTINGENT LIABILITIES

| The company has given a guarantee in respect of the bank borrowings of The Feel Good Group (Holdings) Limited, the company's parent. At 31 December 2025, the company guaranteed £16,050,833 (2024: 18,459,503) being the outstanding balance of the loans.

23. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | 36,908 |  |

| The Feel Good Group Limited (Registered number: 05891329) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

24. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

25. | ULTIMATE PARENT COMPANY

| The company is wholly owned by The Feel Good Group (Holdings) Limited, registered office Unit J6, Morton Park Way, Darlington, County Durham, DL1 4PG.

26. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party are A Mooney and C Mooney who owned 62.60% of the issued share capital of the parent company as at 31 December 2025.