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Newmarket (T2) Hairdressing Limited

FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

NEWMARKET (T2) HAIRDRESSING LIMITED

DIRECTORS AND OTHER INFORMATION

Directors | Mrs Sacha Maria Mascolo-Tarbuck
| Mr Pierre Patrick Mascolo
| Mr Christian Francesco Mascolo
| Mrs Pauline Rose Mascolo (Resigned 6 May 2025)
Company Registration Number | 10392276
Registered Office | Berkeley House
| Amery Street
| Alton
| Hampshire
| GU34 1HN
| United Kingdom
Independent Auditors | JWR Audit Limited
| 24 Picton House
| Hussar Court
| Waterlooville
| Hampshire
| PO7 7SQ
| United Kingdom

NEWMARKET (T2) HAIRDRESSING LIMITED

Company Registration Number: 10392276

BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 7 | 39,799 |  | 40,970
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 8 | 1,652 |  | 1,958
Debtors |  | 9 | 37,391 |  | 59,754
Cash and cash equivalents |  |  | 25,335 |  | 12,701
|  |  | ───────── |  | ─────────
|  |  | 64,378 |  | 74,413
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 10 | (315,887) |  | (299,641)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (251,509) |  | (225,228)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (211,710) |  | (184,258)
Provisions for liabilities |  | 11 | (2,212) |  | (1,329)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (213,922) |  | (185,587)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | (214,022) |  | (185,687)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (213,922) |  | (185,587)
|  |  | ═════════ |  | ═════════
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).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

Approved by the Board and authorised for issue on 17 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mrs Sacha Maria Mascolo-Tarbuck |  |  |  |  |
Director |  |  |  |  |

NEWMARKET (T2) HAIRDRESSING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

1. | GENERAL INFORMATION
| Newmarket (T2) Hairdressing 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 (£). Accounts are rounded to the nearest pound. The accounts represent the company as an individual entity.

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 financial year ended 31 August 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 except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover represents net invoiced sales of goods and services, excluding value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 20% Reducing Balance and 10% Reducing Balance
|  | Computer Equipment | - | 33% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors 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.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors 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.
| 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 Balance Sheet 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 Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
| In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates. 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 if the revision only affects that period or in the period of revision of the revision and future periods if the revision affects both current and future periods.

4. | GOING CONCERN
| The company meets its day to day working capital requirements through group funding and Mascolo Limited, the immediate parent company, who also provide ongoing support for the company in the form of extended supplier credits. The directors consider that it is appropriate to prepare the financial statements on a going concern basis as they expect the company to be able to continue to trade within the facilities made available.

5. | INFORMATION RELATING TO THE AUDITOR'S REPORT
| The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.
| The financial statements were audited by JWR Audit Limited.
| The Auditor's Report was signed by Katie Wood FCA FCCA (Senior Statutory Auditor) for and on behalf of JWR Audit Limited on 21st July 2026.

6. | EMPLOYEES
| The average monthly number of employees, including directors, during the financial year was 4, (2024 - 4).
|  | 2025 | 2024
|  | Number | Number
| Employees including directors | 4 | 4
|  | ═════════ | ═════════

7. | TANGIBLE ASSETS
|  | Fixtures, | Computer | Total
|  | fittings and | Equipment |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 September 2024 | 42,736 | - | 42,736
| Additions | 2,786 | 725 | 3,511
|  | ───────── | ───────── | ─────────
| At 31 August 2025 | 45,522 | 725 | 46,247
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 1,766 | - | 1,766
| Charge for the financial year | 4,563 | 119 | 4,682
|  | ───────── | ───────── | ─────────
| At 31 August 2025 | 6,329 | 119 | 6,448
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 August 2025 | 39,193 | 606 | 39,799
|  | ═════════ | ═════════ | ═════════
| At 31 August 2024 | 40,970 | - | 40,970
|  | ═════════ | ═════════ | ═════════

8. | STOCKS | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 1,652 | 1,958
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

9. | DEBTORS | 2025 | 2024
|  | £ | £
| Trade debtors | 22,207 | 19,953
| Amounts owed by group undertakings | - | 87
| Other debtors | 4,982 | 29,796
| Prepayments and accrued income | 10,202 | 9,918
|  | ───────── | ─────────
|  | 37,391 | 59,754
|  | ═════════ | ═════════

10. | CREDITORS | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 32,219 | 16,281
| Amounts owed to group undertakings | 241,672 | 253,101
| Taxation | 15,323 | 10,955
| Other creditors | 9,387 | 13,740
| Accruals | 17,286 | 5,564
|  | ───────── | ─────────
|  | 315,887 | 299,641
|  | ═════════ | ═════════

11. | PROVISIONS FOR LIABILITIES
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 1,329 | 1,329 | 288
| Charged to profit and loss | 883 | 883 | 1,041
|  | ───────── | ───────── | ─────────
| At financial year end | 2,212 | 2,212 | 1,329
|  | ═════════ | ═════════ | ═════════

12. | CONTROLLING INTEREST
| The ultimate controlling party is Mascolo Limited.

13. | SHARE CAPITAL
| Allotted, issued and fully paid:
|  | 2025 | 2024
|  | £ | £
| 100 Ordinary Shares | 100 | 100
|  | ═════════ | ═════════