For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Likewise Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Likewise Group PLC, Unit 4 Radial Park, Radial Way, Birmingham Business Park, Solihull, Birmingham, B37 7WN.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Likewise Trading Limited is a wholly owned subsidiary of Likewise Group PLC and the results of Likewise Trading Limited are included in the consolidated financial statements of Likewise Group PLC which are available from Companies House, Cardiff, CF14 3UZ.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Basic financial assets and liabilities

The Company only enters into basic financial instrument transactions which result in the recognition of financial assets and liabilities such as amounts owed to and from group undertakings.

Debtors

Amounts owed by group undertakings are measured at transaction price, less any impairment.

Creditors

Amounts owed to group undertakings are measured at transaction price.

The average monthly number of persons (including directors) employed by the company during the year was:

The directors of the Company are remunerated through Likewise Group PLC.

Details of the company's subsidiaries at 31 December 2025 are as follows:

Whilst there are no terms relating to the amount owed to the parent company, it is unlikely to be paid in the foreseeable future.

The Company is a wholly owned subsidiary of Likewise Group PLC, a company incorporated in England, who produce consolidated financial statements for the group. The parent company's registered office is Unit 4 Radial Park, Radial Way, Birmingham Business Park, Solihull, Birmingham, England, B37 7WN.

Copies of the consolidated accounts can be obtained from Companies House, Cardiff, CF14 3UZ.