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REGISTERED NUMBER: 14631451 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| LIVINGWORKS LIMITED |

| LIVINGWORKS LIMITED (REGISTERED NUMBER: 14631451) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| LIVINGWORKS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | N Taylor

| REGISTERED OFFICE: | 2 Jardine House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| REGISTERED NUMBER: | 14631451 (England and Wales)

| ACCOUNTANTS: | Barber & Company

| A trading name of PCM Accounting Limited

| 2 Jardine House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| LIVINGWORKS LIMITED (REGISTERED NUMBER: 14631451) |

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 760 |  | 1,086 |  |

CURRENT ASSETS

Stocks | 5 | 8,640 |  | 15,715 |  |

Debtors | 6 | 69,304 |  | 71,729 |  |

Cash at bank and in hand | 224,925 |  | 116,792 |  |

302,869 |  | 204,236 |  |

CREDITORS

Amounts falling due within one year | 7 | 311,047 |  | 172,658 |  |

NET CURRENT (LIABILITIES)/ASSETS | (8,178 | ) | 31,578 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (7,418 | ) | 32,664 |  |

PROVISIONS FOR LIABILITIES | 144 |  | 206 |  |

NET (LIABILITIES)/ASSETS | (7,562 | ) | 32,458 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (7,662 | ) | 32,358 |  |

SHAREHOLDERS' FUNDS | (7,562 | ) | 32,458 |  |

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 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.

| LIVINGWORKS LIMITED (REGISTERED NUMBER: 14631451) |

STATEMENT OF FINANCIAL POSITION - continued

31 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 8 May 2026 and were signed by:

N Taylor - Director

| LIVINGWORKS LIMITED (REGISTERED NUMBER: 14631451) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| LivingWorks 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| During the year under review, the company made a trading loss amounting to £47,466 and at the balance sheet date, the company had net current liabilities amounting to £8,178 and total assets less current liabilities amounting to £7,562.

| The company meets its day to day working capital requirements with the support of its holding company and the board have taken this into account in their decision to prepare the company's accounts on a going concern basis.

| TURNOVER

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

| 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 | - | 30% on reducing balance

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 1 (2024 - 1 ) .

| LIVINGWORKS LIMITED (REGISTERED NUMBER: 14631451) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,653 |  |

| DEPRECIATION

| At 1 January 2025 | 567 |  |

| Charge for year | 326 |  |

| At 31 December 2025 | 893 |  |

| NET BOOK VALUE

| At 31 December 2025 | 760 |  |

| At 31 December 2024 | 1,086 |  |

5. | STOCKS

| 31.12.25 |  | 31.12.24

£ | £ |

| Finished goods | 8,640 |  | 15,715 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 61,786 |  | 68,435 |  |

| Other debtors | - |  | 2,625 |  |

| CT recoverable | 7,384 |  | - |  |

| Prepayments and accrued income | 134 |  | 669 |  |

69,304 |  | 71,729 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 590 |  | 16,340 |  |

| Amounts owed to group undertakings | 308,028 |  | 146,884 |  |

| Corporation tax | - |  | 7,384 |  |

| Social security and other taxes | 304 |  | - |  |

| Accruals and deferred income | 2,125 |  | 2,050 |  |

311,047 |  | 172,658 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| LIVINGWORKS LIMITED (REGISTERED NUMBER: 14631451) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | RELATED PARTY DISCLOSURES

| LivingWorks Limited is a wholly owned subsidiary of 2635515 Alberta Ltd, registered in Canada.

| During the year stock acquired totalling £2,566 (2024: £51,302) and royalties totalling £170,910 (2024: £395,790) were payable to the Parent Company, 2635515 Alberta Ltd. At 31st December, 2025 the company owed 2635515 Alberta Ltd £308,028 (2024: £146,884).

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is 2635515 Alberta Ltd.

| LivingWorks Limited is a wholly owned subsidiary of 2635515 Alberta Ltd.

| The ultimate controlling party is 2635515 Alberta Ltd, registered in Canada.