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REGISTERED NUMBER: SC484925 (Scotland)

| Bigbang Hair Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| Bigbang Hair Ltd (Registered number: SC484925) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Bigbang Hair Ltd |

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | Mr J Black

| REGISTERED OFFICE: | 9 Ainslie Place

| Edinburgh

| Lothian

| EH3 6AT

| REGISTERED NUMBER: | SC484925 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | Bank of Scotland

| The Direct Business Bank

| PO BOX 17235

| Edinburgh

| EH11 1YH

| Bigbang Hair Ltd (Registered number: SC484925) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 100 |  | 100 |  |

Investment property | 6 | 429,127 |  | 429,127 |  |

429,227 |  | 429,227 |  |

CURRENT ASSETS

Debtors | 7 | 9,024 |  | 14,554 |  |

Cash at bank | 3,071 |  | 5,918 |  |

12,095 |  | 20,472 |  |

CREDITORS

Amounts falling due within one year | 8 | 158,935 |  | 193,413 |  |

NET CURRENT LIABILITIES | (146,840 | ) | (172,941 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 282,387 |  | 256,286 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (19,908 | ) | (25,464 | ) |

PROVISIONS FOR LIABILITIES | (41,671 | ) | (38,843 | ) |

NET ASSETS | 220,808 |  | 191,979 |  |

| Bigbang Hair Ltd (Registered number: SC484925) |

Balance Sheet - continued

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 10 | 125,016 |  | 125,016 |  |

Retained earnings | 95,692 |  | 66,863 |  |

SHAREHOLDERS' FUNDS | 220,808 |  | 191,979 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

Mr J Black - Director

| Bigbang Hair Ltd (Registered number: SC484925) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Bigbang Hair Ltd is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Bigbang Hair Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover and revenue recognition

| Turnover shown in the profit and loss account represents rent receivable during the period, recognised based on rent due in accordance with rent agreement.

| 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 | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Bigbang Hair Ltd (Registered number: SC484925) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Investment property

| Investment properties are shown at their fair value. Any surplus or deficit arising from changes in fair value is recognised in the profit and loss account for the year. A reduction in value due to fluctuation in the property market conditions is not considered to be permanent.

| This is in accordance with FRS 102 which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

| Deferred taxation is provided on any fair value surplus at the rate expected to apply when the property is sold and at the year end is included in the fair value reserve with the relevant change in fair value.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| Taxation

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

| Bigbang Hair Ltd (Registered number: SC484925) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Provision for liabilities

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probably the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 36,208 |  |

| DEPRECIATION

| At 1 November 2024

| and 31 October 2025 | 36,208 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 100 |  |

| NET BOOK VALUE

| At 31 October 2025 | 100 |  |

| At 31 October 2024 | 100 |  |

| Bigbang Hair Ltd (Registered number: SC484925) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 429,127 |  |

| NET BOOK VALUE

| At 31 October 2025 | 429,127 |  |

| At 31 October 2024 | 429,127 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2018 | 87,121 |  |

| Valuation in 2020 | 40,000 |  |

| Valuation in 2022 | 23,065 |  |

| Valuation in 2023 | 16,500 |  |

| Cost | 262,441 |  |

429,127 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 262,441 |  | 262,441 |  |

| The investment property was valued on an open market basis on 31 October 2025 by the director .

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 14,140 |  |

| Other debtors | 9,024 |  | 414 |  |

9,024 |  | 14,554 |  |

| Bigbang Hair Ltd (Registered number: SC484925) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,556 |  | 5,556 |  |

| Amounts owed to group undertakings | 263 |  | - |  |

| Taxation and social security | 80 |  | 2,099 |  |

| Other creditors | 153,036 |  | 185,758 |  |

158,935 |  | 193,413 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 19,908 |  | 25,464 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 3,241 |  |

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 November 2024

| and 31 October 2025 | 125,016 |  |

| The fair value reserve represents the net revaluation surplus on investment properties that is not readily distributable as realised earnings.

| Bigbang Hair Ltd (Registered number: SC484925) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

11. | RELATED PARTY DISCLOSURES

| Mr J R Black, a director and shareholder of the company. During the year, the company repaid £17,568 to the director. There was an outstanding balance of £73,087 owed to the director at 31 October 2025. The balance is unsecured, interest free and has no fixed term of repayment.

| Mrs L Black, the director's wife and a shareholder of the company. During the year, the company repaid £16,275 to the Mrs L Black. There was an outstanding balance of £78,027 owed to the shareholder at 31 October 2025. The balance is unsecured, interest free and has no fixed term of repayment.

| The company is the shareholder of Bigbang Hopetoun Limited. During the year, Bigbang Hopetoun paid expenses totalling £13,015 on behalf of the company and advanced £40,109 to the company. The company repaid amounts totalling £38,722 during the year. At 31 October 2025, there is a balance of £263 owed to the company. The balance is interest free and repayable on demand.

| During the year, dividends of £500 were isued to the director and dividends of £500 were issued to Mrs L Black.