=== PAGE 1 === IBeauty Brands UK Ltd C/o Dallas Legal Ltd 78 Rodney Street Liverpool Merseyside L1 9AR SB&P Chartered Accountants Oriel House 2-8 Oriel Road Bootle Merseyside L20 7EP Dear Sir The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your report on the company's financial statements for the year ended 31st December 2023. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief. GENERAL 1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK and Ireland) and that you do not express an audit opinion. 2. We confirm that the company qualifies as a micro company in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006. 3. We confirm that the company was entitled to exemption under section 477 of the Companies Act 2006 from the requirement to have its financial statements for the financial year ended 31st December 2023 audited. We can