The profit and loss account has been prepared on the basis that all operations are continuing operations.

For the financial year ended 31 March 2026 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Lovenkjaer Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3 Twizel Close, Stonebridge, Milton Keynes, Buckinghamshire, MK13 0DX.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year the company entered into the following transactions with related parties:

Spine, Body & Health Ltd

A company owned and controlled by the directors.

A loan of £148,213 owed to Spine, Body & Health Ltd and was written off during the year.

No interest was charged.

Chiropractic Marketing Stream Ltd

A company owned and controlled by the directors.

A loan of £66,600 (2025- £66,600) from Chiropractic Marketing Stream Ltd and was outstanding at the year end.

No interest was charged.

Mrs E Olsson

A 50% shareholder.

A loan of £188,000 (2025- £188,000) from Mrs E Olsson and was outstanding at the year end.

No interest was charged.