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REGISTERED NUMBER: 08920919 (England and Wales)

| IVF CLINICS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| IVF CLINICS LIMITED (REGISTERED NUMBER: 08920919) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| IVF CLINICS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr L J Miles

| Dr A J O'Leary

| Dr H Tejura

| REGISTERED OFFICE: | 19 Ruperra Close

| Old St. Mellons

| Cardiff

| CF3 6HX

| REGISTERED NUMBER: | 08920919 (England and Wales)

| ACCOUNTANTS: | Wallace Crooke Walsall Limited

| Chartered Accountants

| Wallace House

| 20 Birmingham Road

| Walsall

| West Midlands

| WS1 2LT

| IVF CLINICS LIMITED (REGISTERED NUMBER: 08920919) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 7,537,513 |  | 7,630,045 |  |

CURRENT ASSETS

Debtors | 5 | 67,540 |  | 76,506 |  |

Cash at bank and in hand | 290,178 |  | 398,679 |  |

357,718 |  | 475,185 |  |

CREDITORS

Amounts falling due within one year | 6 | 314,627 |  | 379,887 |  |

NET CURRENT ASSETS | 43,091 |  | 95,298 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,580,604 |  | 7,725,343 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 102 |  | 102 |  |

Retained earnings | 7,580,502 |  | 7,725,241 |  |

SHAREHOLDERS' FUNDS | 7,580,604 |  | 7,725,343 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Dr H Tejura - Director

| IVF CLINICS LIMITED (REGISTERED NUMBER: 08920919) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| IVF Clinics 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.

| The company's financial statements are individual entity financial statements.

| The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 Statement of Income and Retained Earnings, 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.

| 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.

| IVF CLINICS LIMITED (REGISTERED NUMBER: 08920919) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 7,630,045 |  |

| Revaluations | (92,532 | ) |

| At 31 December 2025 | 7,537,513 |  |

| NET BOOK VALUE

| At 31 December 2025 | 7,537,513 |  |

| At 31 December 2024 | 7,630,045 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2023 | 235,624 |  |

| Valuation in 2025 | (92,532 | ) |

| Cost | 7,394,421 |  |

7,537,513 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 7,394,421 |  | 7,394,421 |  |

| Investment property was valued on an open market basis on 31 December 2025 by the directors .

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

2025 | 2024 |

£ | £ |

| Other debtors | 67,540 |  | 76,506 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1,920 |  |

| Amounts owed to group undertakings | 950 |  | 950 |  |

| Taxation and social security | 2,500 |  | 51,544 |  |

| Other creditors | 311,177 |  | 325,473 |  |

314,627 |  | 379,887 |  |

| IVF CLINICS LIMITED (REGISTERED NUMBER: 08920919) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 102 | Ordinary | £1 | 102 |  | 102 |  |