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Registered number: 15309752
Level Zero Health Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Daly Accounting
The Cobalt Building
1600 Eureka Park, Lower Pemberton
Ashford
Kent
TN25 4BF
Level Zero Health Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Level Zero Health Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 15309752

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 437,387 |  | 12,389
|  |  | 437,387 |  | 12,389
CURRENT ASSETS
Debtors | 5 | 277,874 |  | 27,292 |
Cash at bank and in hand |  | 1,100,312 |  | 12,310 |
|  | 1,378,186 |  | 39,602 |
Creditors: Amounts Falling Due Within One Year | 6 | (37,571 ) |  | (25,845 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,340,615 |  | 13,757
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,778,002 |  | 26,146
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (158,395 )
NET ASSETS/(LIABILITIES) |  |  | 1,778,002 |  | (132,249 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 373 |  | 80
Share premium account |  |  | 2,925,401 |  | -
Profit and Loss Account |  |  | (1,147,772 ) |  | (132,329 )
SHAREHOLDERS' FUNDS |  |  | 1,778,002 |  | (132,249)

Page 1
Page 2
Level Zero Health Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ulviyya Rustamova Director
27th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Level Zero Health Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Level Zero Health Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15309752 . The registered office is 20 Water Street, London, E14 5GX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
The Company incurred a loss during the year of £1,015,443 (2024: £132,329) following extensive investment in the company's research and development activities. The company's losses have to date been funded by the company's parent company, Level Zero Inc. During the year a loan of £2,925,694 was converted to equity by the issue of new shares in the company to Level Zero Inc.
Level Zero Inc. has indicated a willingness to continue to provide further financial support to the Company for the foreseeable future and at least for 12 months from the approval of these financial statements.
The Directors having assessed the current financial position of Level Zero Inc. and the overall group and have a reasonable expectation that the Company will have adequate resources to continue as going concern and pay its liabilities as they fall due for the foreseeable future being a period of at least one year from the date of approval of these accounts by the board of directors.
On this basis, the directors consider it appropriate to prepare the accounts on the going concern basis.
2.3. Research and Development
Expenditure on research and development is written off in the year as incurred.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Over 5 Years
Plant & Machinery | Over 5 Years
Fixtures & Fittings | Over 5 Years
Computer Equipment | Over 3 Years

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The tax expense represents the sum of the current tax expense and deferred tax expense. Current tax assets are
recognised when tax paid exceeds the tax payable and when the realisation of tax repayment claim is probable.
Current tax assets and liabilities are measured using tax rates that have been enacted or substantively enacted by the
reporting date
Page 3
Page 4
Level Zero Health Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 2)
9 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | - | 10,686 | - | 3,296 | 13,982
Additions | 20,295 | 419,144 | 7,532 | 28,506 | 475,477
As at 30 November 2025 | 20,295 | 429,830 | 7,532 | 31,802 | 489,459
Depreciation
As at 1 December 2024 | - | 914 | - | 679 | 1,593
Provided during the period | 1,015 | 41,246 | 372 | 7,846 | 50,479
As at 30 November 2025 | 1,015 | 42,160 | 372 | 8,525 | 52,072
Net Book Value
As at 30 November 2025 | 19,280 | 387,670 | 7,160 | 23,277 | 437,387
As at 1 December 2024 | - | 9,772 | - | 2,617 | 12,389

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 17,617 |  | 139
Other debtors | 2,119 |  | 2,119
Corporation tax recoverable assets | 210,095 |  | 24,063
VAT | 48,043 |  | 971
| 277,874 |  | 27,292

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,289 |  | 2,850
Other taxes and social security | 27,147 |  | 2,053
Accruals and deferred income | 8,135 |  | 4,950
Directors' loan accounts | - |  | 15,992
| 37,571 |  | 25,845

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | - |  | 158,395

Page 4
Page 5
Level Zero Health Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
3,725,694 Ordinary Shares of £ 0.0001 each | 373 |  | 80

Shares issued during the period: | £
2,925,694 Ordinary Shares of £ 0.0001 each | 293

9. Other Commitments
At 30 November 2025, the company had future minimum lease payments under non-cancellable operating leases as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 55,916 |  | -
| 55,916 |  | -

10. Related Party Transactions
The company is 100% owned by Level Zero Health Inc. At the year end, Level Zero Health Inc. was owed nil
(2024꞉ £158,395) by the company.
During the year, 2,925,694 new ordinary shares of £0.0001 each were issued to Level Zero Health Inc. for a cash consideration of £2,925,694
11. Ultimate Controlling Party
The company's immediate and ultimate parent undertaking is Level Zero Health Inc., a company incorporated in the United States of America.
The directors consider there to be no ultimate controlling party.
Page 5