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REGISTERED NUMBER: 06738270 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| KI PERFORMANCE LIFESTYLE LIMITED |

KI PERFORMANCE LIFESTYLE LIMITED (REGISTERED NUMBER: 06738270)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

KI PERFORMANCE LIFESTYLE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | A F Parker

| REGISTERED OFFICE: | 1 Duchess Street

| London

| W1W 6AN

| REGISTERED NUMBER: | 06738270 (England and Wales)

| ACCOUNTANTS: | THP Limited

| Chartered Accountants

| 34-40 High Street

| Wanstead

| London

| E11 2RJ

KI PERFORMANCE LIFESTYLE LIMITED (REGISTERED NUMBER: 06738270)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,569,840 |  | 1,569,840 |  |

Tangible assets | 5 | - |  | - |  |

1,569,840 |  | 1,569,840 |  |

CURRENT ASSETS

Stocks | 2,730 |  | 4,800 |  |

Debtors | 6 | 20,480 |  | 35,900 |  |

23,210 |  | 40,700 |  |

CREDITORS

Amounts falling due within one year | 7 | 196,849 |  | 286,255 |  |

NET CURRENT LIABILITIES | (173,639 | ) | (245,555 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,396,201 |  | 1,324,285 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 577,642 |  | 546,432 |  |

NET ASSETS | 818,559 |  | 777,853 |  |

CAPITAL AND RESERVES

Called up share capital | 252,858 |  | 252,858 |  |

Retained earnings | 10 | 565,701 |  | 524,995 |  |

818,559 |  | 777,853 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 2 June 2026 and were signed by:

A F Parker - Director

KI PERFORMANCE LIFESTYLE LIMITED (REGISTERED NUMBER: 06738270)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| KI Performance Lifestyle 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

| 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.

| Turnover

| Turnover represents the fair value of the consideration received for the provision of digital health services, net of VAT and trade discounts. Revenue is recognised in line with the terms of the contract. Amounts received in advance for services not yet delivered are recognised as deferred income and released to turnover as the related performance obligations are satisfied.

| Intangible assets

| Capitalised development costs and intellectual property assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged to profit or loss over the estimated useful economic life commencing when the asset is available for use.

| Tangible fixed assets and depreciation

| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the 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:

| Computer Equipment 20% on cost

| Stocks and work in progress

| Stocks and work in progress are valued at the lower of cost and estimated selling price after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

| 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.

| Research and development

| In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The economic lives, which should be no more than 10 years.

| If it is not possible to distinguish between the research phase and development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

KI PERFORMANCE LIFESTYLE LIMITED (REGISTERED NUMBER: 06738270)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Development |

| Goodwill |  | costs |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 20,000 |  | 1,615,840 |  | 1,635,840 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 20,000 |  | 46,000 |  | 66,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  | 1,569,840 |  | 1,569,840 |  |

| At 31 October 2024 | - |  | 1,569,840 |  | 1,569,840 |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 13,063 |  |

| DEPRECIATION

| At 1 November 2024

| and 31 October 2025 | 13,063 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 18,480 |  | 12,701 |  |

| Other debtors | 2,000 |  | 5,000 |  |

| Corporation tax recoverable | - |  | 17,199 |  |

| Prepayments | - |  | 1,000 |  |

20,480 |  | 35,900 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 44,233 |  | 61,022 |  |

| Trade creditors | 57,270 |  | 29,762 |  |

| Corporation tax | - |  | 2,723 |  |

| Social security and other taxes | 873 |  | 2,660 |  |

| VAT | 13,353 |  | 7,755 |  |

| Accrued expenses | 81,120 |  | 182,333 |  |

196,849 |  | 286,255 |  |

KI PERFORMANCE LIFESTYLE LIMITED (REGISTERED NUMBER: 06738270)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 11,200 |  | 42,850 |  |

| Other loan | 566,442 |  | 503,582 |  |

577,642 |  | 546,432 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loan | 33,600 |  | 65,250 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 November 2024 | 524,995 |  |

| Profit for the year | 40,706 |  |

| At 31 October 2025 | 565,701 |  |

11. | RELATED PARTY DISCLOSURES

| At the year end, the net amount owed to the joint shareholders was £566,442 (2024: £503,582). These

| loans are payable on demand and interest free