REGISTERED NUMBER: 08776166 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LIVEYOUNG LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTORS:

Ms P S Adhikari

Mr C S Verma

REGISTERED OFFICE:

13 Smith'S Yard

London

SW18 4HR

REGISTERED NUMBER:

08776166 (England and Wales)

ACCOUNTANTS:

Hayford & Co Accountancy Services Ltd

Chartered Certified Accountants

& Statutory Auditors

27 Avenons Road

London

E13 8HU

FIXED ASSETS

Investments

4

-

1,094,406

CURRENT ASSETS

Debtors

5

1,482,728

181,407

Cash at bank and in hand

3,393

11,215

1,486,121

192,622

CREDITORS

Amounts falling due within one year

6

871,542

641,267

NET CURRENT ASSETS/(LIABILITIES)

614,579

(448,645

)

TOTAL ASSETS LESS CURRENT LIABILITIES

614,579

645,761

CREDITORS

Amounts falling due after more than one year

7

8,126

18,126

NET ASSETS

606,453

627,635

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

606,353

627,535

SHAREHOLDERS' FUNDS

606,453

627,635

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

Ms P S Adhikari - Director

1.	STATUTORY INFORMATION

Liveyoung 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.

Turnover

Turnover represents gross invoiced sales of goods and services. The turnover of the company for the period has been derived from the provision of goods and services falling within the company's principal activity.

No going concern

The Company meets its day to day working capital requirements and has significant cash reserves at year end. The company's forecasts and projections, taking account of reasonably possible changes in trading performance, show that the Company should be able to operate without the need for external facilities for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

1,094,406

Disposals

(1,094,406

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,094,406

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by associates

1,462,274

181,403

Other debtors

20,454

4

1,482,728

181,407

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

36,715

41,040

Other creditors

834,827

600,227

871,542

641,267

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

8,126

18,126

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

9.

RESERVES

Retained

earnings

£

At 1 January 2025

627,535

Deficit for the year

(21,182

)

At 31 December 2025

606,353

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed its directors £730,000 (2024 : £193,426). The company was also owed £1,462,274 (2024 : £181,403) by other related companies.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Liveyoung Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Liveyoung Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Liveyoung Limited and state those matters that we have agreed to state to the Board of Directors of Liveyoung Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Liveyoung Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Liveyoung Limited. You consider that Liveyoung Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Liveyoung Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hayford & Co Accountancy Services Ltd

Chartered Certified Accountants

& Statutory Auditors

27 Avenons Road

London

E13 8HU

10 June 2026