Lifescore Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10402385

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		339,490		436,051
Tangible Assets	5		(5,448 )		1,432
Investments	6		2		2

			334,044		437,485
CURRENT ASSETS
Debtors	7	54,727		1,135
Cash at bank and in hand		77,685		59,916

		132,412		61,051
Creditors: Amounts Falling Due Within One Year	8	(53,277 )		(62,568 )

NET CURRENT ASSETS (LIABILITIES)			79,135		(1,517 )

TOTAL ASSETS LESS CURRENT LIABILITIES			413,179		435,968

Creditors: Amounts Falling Due After More Than One Year	9		-		(4,164 )

NET ASSETS			413,179		431,804

CAPITAL AND RESERVES
Called up share capital	11		211,289		211,289
Share premium account			11,805,972		11,805,972
Other reserves			(113,431 )		(113,431 )
Profit and Loss Account			(11,490,651 )		(11,472,026 )

SHAREHOLDERS' FUNDS			413,179		431,804

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Lifescore Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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

Ms Christeen Walch

Director

20 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Lifescore Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10402385 . The registered office is Crown Chambers, Bridge Street, Salisbury, SP1 2LZ.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future.

The Company is involved in research and development activities and is working towards achieving a sustainable revenue generating activity. The directors have considered the basis of the financial statements and are satisfied that a combination of business growth and further investment commitments will enable the Company to meet its liabilities as they fall due.

2.3. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:

Patents	- 5 years
Computer software	- 3 years
Website	- 3 years
Audio Library	- 3 years

2.5. 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:

Plant & Machinery

3 year straight line

2.6. Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Lifescore Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.

2.9. 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 profit / loss before taxation.

2.10. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 2)

4. Intangible Assets

	Other - Patents	Development Software	Total
	£	£	£
Cost
As at 1 January 2025	78,863	638,345	717,208

As at 31 December 2025	78,863	638,345	717,208

Amortisation
As at 1 January 2025	55,744	225,413	281,157
Provided during the period	7,772	88,789	96,561

As at 31 December 2025	63,516	314,202	377,718

Net Book Value
As at 31 December 2025	15,347	324,143	339,490

As at 1 January 2025	23,119	412,932	436,051

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Lifescore Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	16,014

As at 31 December 2025	16,014

Depreciation
As at 1 January 2025	14,582
Provided during the period	6,880

As at 31 December 2025	21,462

Net Book Value
As at 31 December 2025	(5,448 )

As at 1 January 2025	1,432

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	2

As at 31 December 2025	2

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	2

As at 1 January 2025	2

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	(693,040 )	(769,195 )
Amounts owed by group undertakings	747,767	769,674
Other debtors	-	656

	54,727	1,135

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Lifescore Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	9,790
Bank loans and overdrafts	4,416	10,648
Other creditors	47,999	42,130
Taxation and social security	862	-

	53,277	62,568

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

	2025	2024
	£	£
Bank loans	-	4,164

10. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	4,416	10,648

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	-	4,164

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	211,289	211,289

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