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REGISTERED NUMBER: 09660983 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

Life Property Services Limited

Life Property Services Limited (Registered number: 09660983)

Contents of the Financial Statements

for the Year Ended 30th June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Life Property Services Limited

Company Information

for the Year Ended 30th June 2025

| DIRECTOR: | R Refael

| REGISTERED OFFICE: | 9 High Road

| Rayleigh

| Essex

| SS6 7SA

| REGISTERED NUMBER: | 09660983 (England and Wales)

| ACCOUNTANTS: | Beam & Co Accountancy Limited

| 1579 London Road

| Leigh on Sea

| Essex

| SS9 2SG

Life Property Services Limited (Registered number: 09660983)

Balance Sheet

30th June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 750,000 |  | 779,258 |  |

Investment property | 5 | 804,000 |  | 817,000 |  |

1,554,000 |  | 1,596,258 |  |

CURRENT ASSETS

Debtors | 6 | 51,191 |  | 71,579 |  |

Cash at bank | 24,258 |  | 13,949 |  |

75,449 |  | 85,528 |  |

CREDITORS

Amounts falling due within one year | 7 | 55,954 |  | 52,932 |  |

NET CURRENT ASSETS | 19,495 |  | 32,596 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,573,495 |  | 1,628,854 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 568,681 |  | 386,031 |  |

NET ASSETS | 1,004,814 |  | 1,242,823 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 535,527 |  | 535,527 |  |

Revaluation reserve | 11 | 410,501 |  | 410,501 |  |

Fair value reserve | 11 | (226,767 | ) | (213,767 | ) |

Retained earnings | 285,553 |  | 510,562 |  |

SHAREHOLDERS' FUNDS | 1,004,814 |  | 1,242,823 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th September 2025 and were signed by:

R Refael - Director

Life Property Services Limited (Registered number: 09660983)

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. | STATUTORY INFORMATION

| Life Property Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

| Tangible fixed assets

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

| Land and buildings | - | 10% on cost

| Land & property is revalued using the revaluation model. Periodically it is revalued to the open market value.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 balance sheet date.

| Deferred tax

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

3. | EMPLOYEES AND DIRECTORS

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

Life Property Services Limited (Registered number: 09660983)

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST OR VALUATION

| At 1st July 2024

| and 30th June 2025 | 925,543 |  |

| DEPRECIATION

| At 1st July 2024 | 146,285 |  |

| Charge for year | 29,258 |  |

| At 30th June 2025 | 175,543 |  |

| NET BOOK VALUE

| At 30th June 2025 | 750,000 |  |

| At 30th June 2024 | 779,258 |  |

| Cost or valuation at 30th June 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2016 | 236,538 |  | - |  | 236,538 |  |

| Valuation in 2021 | 64,493 |  | - |  | 64,493 |  |

| Valuation in 2022 | 65,000 |  | - |  | 65,000 |  |

| Valuation in 2023 | (20,000 | ) | - |  | (20,000 | ) |

| Valuation in 2024 | (15,000 | ) | - |  | (15,000 | ) |

| Cost | 594,512 |  | - |  | 594,512 |  |

925,543 |  | - |  | 925,543 |  |

| On 30th June 2025 the freehold property was professionally valued on an open market basis by P H H Wheaton FRICS of Fenn Wright.

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st July 2024 | 817,000 |  |

| Revaluations | (13,000 | ) |

| At 30th June 2025 | 804,000 |  |

| NET BOOK VALUE

| At 30th June 2025 | 804,000 |  |

| At 30th June 2024 | 817,000 |  |

| Fair value at 30th June 2025 is represented by:

£ |

| Valuation in 2021 | (3,994 | ) |

| Valuation in 2022 | (160,773 | ) |

| Valuation in 2023 | (31,000 | ) |

| Valuation in 2024 | (18,000 | ) |

| Valuation in 2025 | (13,000 | ) |

| Cost | 1,030,767 |  |

804,000 |  |

Life Property Services Limited (Registered number: 09660983)

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

5. | INVESTMENT PROPERTY - continued

| On 30th June 2025 the investment properties were professionally valued on an open market basis by P H H Wheaton FRICS of Fenn Wright.

6. | DEBTORS

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 15,640 |  | 13,664 |  |

| Other debtors | 29,116 |  | 25,740 |  |

44,756 |  | 39,404 |  |

| Amounts falling due after more than one year:

| Other debtors | 6,435 |  | 32,175 |  |

| Aggregate amounts | 51,191 |  | 71,579 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 1,116 |  | 2,108 |  |

| Taxation and social security | 51,417 |  | 46,828 |  |

| Other creditors | 3,421 |  | 3,996 |  |

55,954 |  | 52,932 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts owed to group undertakings | 568,681 |  | 386,031 |  |

9. | SECURED DEBTS

| The company's bankers have a fixed and floating charge over the company's properties and assets.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 535,527 | Ordinary A | 1 | 535,527 |  | 535,527 |  |

11. | RESERVES

| Fair |

| Revaluation |  | value |

| reserve |  | reserve |  | Totals

£ | £ | £ |

| At 1st July 2024 | 410,501 |  | (213,767 | ) | 196,734 |  |

| In year fair value adjustment | - |  | (13,000 | ) | (13,000 | ) |

| At 30th June 2025 | 410,501 |  | (226,767 | ) | 183,734 |  |

Life Property Services Limited (Registered number: 09660983)

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

12. | RELATED PARTY DISCLOSURES

| The company is a wholly owned subsidiary of Life Chiropractic Clinics Limited. During the year the company rented clinic space to Life Chiropractic Clinics Limited for £24,000 (2024: £24,000).

| At the year end an inter company loan balance of £568,681 (2024: £386,031) was due to Life Chiropractic Clinics Limited. The loan is repayable on demand and no interest is charged.