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REGISTERED NUMBER: 10387063 (England and Wales)

| Cara Louise Nails & Beauty Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

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 |

| Cara Louise Nails & Beauty Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | Mrs Cara Louise Lester

| REGISTERED OFFICE: | Unit 1 Station Park

| Ramsgreave Road

| Ramsgreave

| Blackburn

| Lancashire

| BB1 9BH

| REGISTERED NUMBER: | 10387063 (England and Wales)

| ACCOUNTANTS: | RAA DSM Ltd

| 2 Heap Bridge

| Bury

| Lancashire

| BL9 7HR

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

Balance Sheet

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 1,991 |  | 2,655 |  |

Current assets

Stocks | 5 | 6,000 |  | 10,000 |  |

Debtors | 6 | 178 |  | 169 |  |

Cash at bank and in hand | 3,629 |  | 5,630 |  |

9,807 |  | 15,799 |  |

Creditors

Amounts falling due within one year | 7 | (8,922 | ) | (11,407 | ) |

Net current assets | 885 |  | 4,392 |  |

Total assets less current liabilities | 2,876 |  | 7,047 |  |

Creditors

Amounts falling due after more than one year | 8 | (1,986 | ) | (5,228 | ) |

Net assets | 890 |  | 1,819 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 790 |  | 1,719 |  |

890 |  | 1,819 |  |

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

Balance Sheet - continued

31 October 2025

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 Profit and Loss Account and Statement of Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

Mrs Cara Louise Lester - Director

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| The company is a private company limited by share capital, incorporated in England & Wales.

| The address of its registered office is:

| Unit 1, Station Park

| Ramsgreave Road

| Blackburn

| Lancashire

| BB1 9BH

| United Kingdom

2. | ACCOUNTING POLICIES

| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES

| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

| STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

| BASIS OF PREPARATION

| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| GOING CONCERN

| The financial statements have been prepared on a going concern basis.

| REVENUE RECOGNITION

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| DIVIDENDS

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| DEPRECIATION

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

| Asset class |  | Depreciation method and rate |  |

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

| Computer equipment |  | 25% on reducing balance |  |

| TAXATION

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

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| CASH AND CASH EQUIVALENTS

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| TRADE DEBTORS

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| STOCKS

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

| The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

| TRADE CREDITORS

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| BORROWINGS

| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

| Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

| Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| SHARE CAPITAL

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| DEFINED CONTRIBUTION PENSION OBLIGATION

| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

| Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 5,146 |  | 5,149 |  | 10,295 |  |

| DEPRECIATION

| At 1 November 2024 | 4,317 |  | 3,323 |  | 7,640 |  |

| Charge for year | 207 |  | 457 |  | 664 |  |

| At 31 October 2025 | 4,524 |  | 3,780 |  | 8,304 |  |

| NET BOOK VALUE

| At 31 October 2025 | 622 |  | 1,369 |  | 1,991 |  |

| At 31 October 2024 | 829 |  | 1,826 |  | 2,655 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Inventories | 6,000 |  | 10,000 |  |

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

2025 | 2024 |

£ | £ |

| Prepayments | 178 |  | 169 |  |

| Cara Louise Nails & Beauty Limited (Registered number: 10387063) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 3,046 |  | 4,000 |  |

| Trade creditors | (238 | ) | 676 |  |

| Corporation tax | 3,629 |  | 5,184 |  |

| PAYE and NIC | 251 |  | 4 |  |

| Directors' current accounts | 770 |  | 165 |  |

| Accrued expenses | 1,464 |  | 1,378 |  |

8,922 |  | 11,407 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | - |  | 3,108 |  |

| Other loans (see note 9) | 1,986 |  | 2,120 |  |

1,986 |  | 5,228 |  |

9. | LOANS AND BORROWINGS

| An analysis of the maturity of loans and borrowings is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 3,046 |  | 4,000 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 3,108 |  |

| Other loans - 1-2 years | 1,986 |  | 2,120 |  |

1,986 |  | 5,228 |  |