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REGISTERED NUMBER: 15307775 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 December 2025 |

| for |

| Cheshire Active Life Ltd |

| Cheshire Active Life Ltd (Registered number: 15307775) |

Contents of the Financial Statements

for the year ended 30 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Cheshire Active Life Ltd |

Company Information

for the year ended 30 December 2025

| DIRECTOR: | B P Selby

| REGISTERED OFFICE: | Old Penny Bank

| 39 Welsh Row

| Nantwich

| Cheshire

| CW5 5EW

| REGISTERED NUMBER: | 15307775 (England and Wales)

| ACCOUNTANTS: | Banks Sheridan

| Datum House

| Electra Way

| Crewe

| Cheshire

| CW1 6ZF

| Cheshire Active Life Ltd (Registered number: 15307775) |

Statement of Financial Position

30 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 3,750 |  | 5,000 |  |

Tangible assets | 6 | 959 |  | 631 |  |

4,709 |  | 5,631 |  |

CURRENT ASSETS

Debtors | 7 | 3,609 |  | 2,702 |  |

Cash at bank | 2,035 |  | 6,182 |  |

5,644 |  | 8,884 |  |

CREDITORS

Amounts falling due within one year | 8 | (68,536 | ) | (46,870 | ) |

NET CURRENT LIABILITIES | (62,892 | ) | (37,986 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (58,183 | ) | (32,355 | ) |

PROVISIONS FOR LIABILITIES | 9 | (231 | ) | (146 | ) |

NET LIABILITIES | (58,414 | ) | (32,501 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (58,415 | ) | (32,502 | ) |

(58,414 | ) | (32,501 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 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.

| Cheshire Active Life Ltd (Registered number: 15307775) |

Statement of Financial Position - continued

30 December 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 March 2026 and were signed by:

B P Selby - Director

| Cheshire Active Life Ltd (Registered number: 15307775) |

Notes to the Financial Statements

for the year ended 30 December 2025

1. | STATUTORY INFORMATION

| Cheshire Active Life Ltd ('The Company') is a primarily engaged in the provision of care services for the elderly.

| The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Old Penny Bank, 39 Welsh Row, Nantwich, Cheshire, CW5 5EW. The registered number can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

| The accounting reference date of the company was extended to report a thirteen-month period ended 30 December 2024 for the prior period. The current period reports a twelve-month period ended 30 December 2025.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Summary of significant accounting policies

| The financial statements have been prepared under the historical cost convention.

| The principle accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going concern

| The company has a net asset deficiency, which is due to certain start up costs and the amortisation charged on the franchise fee. Despite this deficiency, after reviewing the company's forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In particular the company has group support which is unlikely to be withdrawn. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of any discounts.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| An impairment loss has been recognised in the Statement of Comprehensive Income, following an assessment at the Statement of Financial Position date indicating the recoverable amount was less than its carrying value.

| Franchise fees are being amortised evenly over their estimated useful life of five years.

| Cheshire Active Life Ltd (Registered number: 15307775) |

Notes to the Financial Statements - continued

for the year ended 30 December 2025

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Computer equipment | - | 20% on cost

| 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 end of the financial period.

| Deferred tax

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

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Impairment of assets

| Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 2 ) .

| Cheshire Active Life Ltd (Registered number: 15307775) |

Notes to the Financial Statements - continued

for the year ended 30 December 2025

5. | INTANGIBLE FIXED ASSETS

| Franchise

| fees

£ |

| COST

| At 31 December 2024

| and 30 December 2025 | 22,974 |  |

| AMORTISATION

| At 31 December 2024 | 17,974 |  |

| Amortisation for year | 1,250 |  |

| At 30 December 2025 | 19,224 |  |

| NET BOOK VALUE

| At 30 December 2025 | 3,750 |  |

| At 30 December 2024 | 5,000 |  |

6. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 31 December 2024 | 757 |  |

| Additions | 520 |  |

| At 30 December 2025 | 1,277 |  |

| DEPRECIATION

| At 31 December 2024 | 126 |  |

| Charge for year | 192 |  |

| At 30 December 2025 | 318 |  |

| NET BOOK VALUE

| At 30 December 2025 | 959 |  |

| At 30 December 2024 | 631 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,180 |  | 2,480 |  |

| Other debtors | 429 |  | 222 |  |

3,609 |  | 2,702 |  |

| Cheshire Active Life Ltd (Registered number: 15307775) |

Notes to the Financial Statements - continued

for the year ended 30 December 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 187 |  | 154 |  |

| Amounts owed to group undertakings | 66,275 |  | 44,448 |  |

| Taxation and social security | - |  | 416 |  |

| Other creditors | 2,074 |  | 1,852 |  |

68,536 |  | 46,870 |  |

| Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 231 |  | 146 |  |

| Deferred |

| tax |

£ |

| Balance at 31 December 2024 | 146 |  |

| Charge to Income Statement during year | 85 |  |

| Balance at 30 December 2025 | 231 |  |

10. | RELATED PARTY DISCLOSURES

| Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

| Parent company:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

| Amounts due to entities |  |  | 42,899 |  |  | 12,374 |

| Fellow group company:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

| Amounts due to entities |  |  | 23,376 |  |  | 32,074 |

11. | ULTIMATE CONTROLLING PARTY

| Cheshire Care Group Ltd owns 100% of the shareholding in Cheshire Active Life Ltd and as a result is the immediate and ultimate parent.