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REGISTERED NUMBER: SC593680 (Scotland)

| Bigbang Hopetoun Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| Bigbang Hopetoun Limited (Registered number: SC593680) |

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 Hopetoun Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mrs L Black

| Mr J Black

| REGISTERED OFFICE: | 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| REGISTERED NUMBER: | SC593680 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | Bank of Scotland

| The Mound

| Edinburgh

| EH1 1YZ

| Bigbang Hopetoun Limited (Registered number: SC593680) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,062 |  | 3,000 |  |

CURRENT ASSETS

Stocks | 33,768 |  | 23,775 |  |

Debtors | 5 | 10,012 |  | 2,181 |  |

Cash at bank and in hand | 38,306 |  | 84,187 |  |

82,086 |  | 110,143 |  |

CREDITORS

Amounts falling due within one year | 6 | 35,172 |  | 74,500 |  |

NET CURRENT ASSETS | 46,914 |  | 35,643 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 48,976 |  | 38,643 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (37,592 | ) | (25,464 | ) |

PROVISIONS FOR LIABILITIES | (516 | ) | (750 | ) |

NET ASSETS | 10,868 |  | 12,429 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 10,768 |  | 12,329 |  |

10,868 |  | 12,429 |  |

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 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.

| Bigbang Hopetoun Limited (Registered number: SC593680) |

Balance Sheet - continued

31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

Mr J Black - Director

| Bigbang Hopetoun Limited (Registered number: SC593680) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Bigbang Hopetoun Limited 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.

| Turnover and revenue recognition

| Turnover, which represents net invoiced sales of goods exclusive of value added tax, is recognised at the point when service has been provided to the customer.

| 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 | - | 33% on cost, 25% on cost and 20% on cost

| Stocks

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

| 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.

| Bigbang Hopetoun Limited (Registered number: SC593680) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| 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, or a right to pay less or to receive more, tax.

| Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

| Deferred tax is measured on an undiscounted basis at the rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

| 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.

| 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 9 (2024 - 10 ) .

| Bigbang Hopetoun Limited (Registered number: SC593680) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024 | 17,477 |  |

| Additions | 702 |  |

| At 31 October 2025 | 18,179 |  |

| DEPRECIATION

| At 1 November 2024 | 14,477 |  |

| Charge for year | 1,640 |  |

| At 31 October 2025 | 16,117 |  |

| NET BOOK VALUE

| At 31 October 2025 | 2,062 |  |

| At 31 October 2024 | 3,000 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 263 |  | - |  |

| Other debtors | 9,749 |  | 2,181 |  |

10,012 |  | 2,181 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,899 |  | 5,555 |  |

| Trade creditors | 6,501 |  | 9,431 |  |

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

| Taxation and social security | 16,343 |  | 44,961 |  |

| Other creditors | 2,429 |  | 413 |  |

35,172 |  | 74,500 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 37,592 |  | 25,464 |  |

| Bigbang Hopetoun Limited (Registered number: SC593680) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

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

8. | RELATED PARTY DISCLOSURES

| Mr J R Black is a director of the company. During the year, the company paid expenses amounting to £6,192 on behalf of the director. The balance was fully repaid during the year and no amount was outstanding at 31 October 2025.

| Mrs L Black is a director of the company. During the year, the company paid expenses amounting to £4,898 on behalf of the director. The balance was fully repaid and no amount was outstanding at 31 October 2025.

| Bigbang Hair Limited is the shareholder of the company. During the year, the company paid expenses totalling £13,015 on behalf of the Bigbang Hair Limited. The company advanced £40,109 to Bigbang Hair Limited and received repayments totalling £38,722 during the year. At 31 October 2025, there is a balance of £263 owed from Bigbang Hair Limited. The balance is unsecured, interest free and no fixed repayment term.

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr J Black and Mrs L Black.

| Bigbang Hopetoun Limited is a wholly owned subsidiary of Bigbang Hair Ltd, a company registered in Scotland and whose registered office is 9 Ainslie Place, Edinburgh, Lothian, Scotland, EH3 6AT.