BTS Holdco Ltd

	Page
Balance Sheet	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3—4

Registered number: 16136695

		31 December 2025
	Notes	£	£
FIXED ASSETS
Investment in subsidiary undertaking	4		5,071

			5,071
CURRENT ASSETS
Cash at bank and in hand		54

		54
Creditors: Amounts Falling Due Within One Year	5	(8,410 )

NET CURRENT ASSETS (LIABILITIES)			(8,356 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,285 )

NET LIABILITIES			(3,285 )

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			(3,286 )

SHAREHOLDERS' FUNDS			(3,285)

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Zaoui

Director

30 October 2026

The notes on pages 3 to 4 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 16 December 2024	-	-	-
Loss for the period and total comprehensive income	-	(3,286 )	(3,286)

Arising on shares issued during the period	1	-	1

As at 31 December 2025	1	(3,286 )	(3,285)

1. General Information

BTS Holdco Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16136695 . The registered office is 16 Victoria Road, London, England, W8 5RD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The Company has net liabilities of £3,285 at the balance sheet date. The directors have confirmed their continuing financial support and do not intend to seek repayment of their loans while the funds are required. The accounts are therefore prepared on the going concern basis.

2.3. Parent undertaking statement

The Company is the parent of a small group and has taken the exemption from preparing group accounts under section 383 of the Companies Act 2006. These accounts present information about the Company as an individual undertaking.

2.4. Subsidiary undertakings

TBD Beauty Ltd (Co. No. 16272606) is a subsidiary undertaking wholly owned by BTS Holdco Ltd. The registered office address of TBD Beauty Ltd is 16 Victoria Road, London, England, W8 5RD.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Investment in subsidiary undertaking

	Unlisted
	£
Cost or Valuation
As at 16 December 2024	-
Additions	5,071

As at 31 December 2025	5,071

Provision
As at 16 December 2024	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	5,071

As at 16 December 2024	-

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Other creditors	51
Accruals and deferred income	900
Directors' loan accounts	7,459

	8,410

Page 3

Page 4

BTS Holdco Ltd

Notes to the Financial Statements (continued)

For the Period 16 December 2024 to 31 December 2025

6. Share Capital

	31 December 2025
Allotted, called up and fully paid	£
1,000,000 Ordinary Shares of £ 0.000001 each	1


Shares issued during the period:	£
1,000,000 Ordinary Shares of £ 0.000001 each	1

7. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 16 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Karim Naguib	-	-	(5,550 )	-	(5,550 )
Mr David Zaoui	-	1	(1,910 )	-	(1,909 )

The above loan is unsecured, interest free and repayable on demand.

8. Post Balance Sheet Events

After the balance sheet date the trade and assets of the Company's subsidiary, TBD Beauty Ltd, were transferred to a company under the common control of one of the directors, and TBD Beauty Ltd is to be wound up. This is a non-adjusting event. The investment of £5,070.69 is carried at cost at the balance sheet date and will be reviewed for impairment in the following period.

9. Related Party Transactions

A Colonie Brands Ltd under the common control of the directors advanced £50 to the Company during the period. The balance is interest free, unsecured and repayable on demand.

10. Controlling Party

The company's controlling parties are Mr. Karim Maged Naguib and Mr David Zaoui by virtue of their ownership of 100% of the issued share capital in the company.