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REGISTERED NUMBER: SC378294 (Scotland)

Financial Statements For The Year Ended 31 October 2025

for

Hair & Beauty World Ltd.

| Hair & Beauty World Ltd. (Registered number: SC378294) |

Contents of the Financial Statements

For The Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Hair & Beauty World Ltd. |

Company Information

For The Year Ended 31 October 2025

| DIRECTORS: | M J Connolly

| S MacDonough

| J Coubrough

| SECRETARY: | M J Connolly

| REGISTERED OFFICE: | 73 Lochhead Avenue,

| Lochwinnoch,

| Renfrewshire

| PA12 4AW

| REGISTERED NUMBER: | SC378294 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Hair & Beauty World Ltd. (Registered number: SC378294) |

Abridged Statement of Financial Position

31 October 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 5,939 |  | 7,644 |  |

CURRENT ASSETS

Stocks | 150,528 |  | 167,969 |  |

Debtors | 136,352 |  | 139,219 |  |

Cash at bank | 26,238 |  | 28,383 |  |

313,118 |  | 335,571 |  |

CREDITORS

Amounts falling due within one year | 139,775 |  | 146,655 |  |

NET CURRENT ASSETS | 173,343 |  | 188,916 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 179,282 |  | 196,560 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (5,829 | ) |

PROVISIONS FOR LIABILITIES | (1,128 | ) | (1,453 | ) |

NET ASSETS | 178,154 |  | 189,278 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 178,153 |  | 189,277 |  |

SHAREHOLDERS' FUNDS | 178,154 |  | 189,278 |  |

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.

| Hair & Beauty World Ltd. (Registered number: SC378294) |

Abridged Statement of Financial Position - 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

M J Connolly - Director

| Hair & Beauty World Ltd. (Registered number: SC378294) |

Notes to the Financial Statements

For The Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Hair & Beauty World 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 20% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Computer Equipment | - | 33.33% 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

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| Hair & Beauty World Ltd. (Registered number: SC378294) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to the statement of other comprehensive income over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

| Hair & Beauty World Ltd. (Registered number: SC378294) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

Totals |

| £

| COST

| At 1 November 2024

| and 31 October 2025 | 43,000 |  |

| DEPRECIATION

| At 1 November 2024 | 35,356 |  |

| Charge for year | 1,705 |  |

| At 31 October 2025 | 37,061 |  |

| NET BOOK VALUE

| At 31 October 2025 | 5,939 |  |

| At 31 October 2024 | 7,644 |  |

5. | LEASING AGREEMENTS

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

2025 | 2024 |

| £ | £

| Within one year | 19,354 |  | 19,354 |  |

| Between one and five years | 58,063 |  | 58,063 |  |

| In more than five years | 83,551 |  | 102,905 |  |

160,968 |  | 180,322 |  |

6. | RELATED PARTY DISCLOSURES

| The amount due from Hair & Beauty World (Dunfermline) Ltd, a company under common ownership is £14,447 (2024 - £14,546).

| The amount due from Salon Alternatives Ltd, a company under common ownership is £108,453 (2024 - £113,316).

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M J Connolly.