REGISTERED NUMBER: 10361334 (England and Wales)

Unaudited Financial Statements

for the Period

1 October 2024 to 31 December 2025

for

Intelligent Life Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Mali

K K Downing

D H Mills

R Sommer

REGISTERED OFFICE:

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

REGISTERED NUMBER:

10361334 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Intangible assets

4

198,856

87,028

Tangible assets

5

1,542

3,850

200,398

90,878

CURRENT ASSETS

Debtors

6

27,701

35,530

Cash at bank

100,306

176,357

128,007

211,887

CREDITORS

Amounts falling due within one year

7

8,802

8,781

NET CURRENT ASSETS

119,205

203,106

TOTAL ASSETS LESS CURRENT LIABILITIES

319,603

293,984

CAPITAL AND RESERVES

Called up share capital

8

149

134

Share premium

9

425,559

187,095

Retained earnings

9

(106,105

)

106,755

SHAREHOLDERS' FUNDS

319,603

293,984

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

The members have not required the company to obtain an audit of its financial statements for the period 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 September 2026 and were signed on its behalf by:

J Mali - Director

1.	STATUTORY INFORMATION

Intelligent Life 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are development costs for the company's Oasis digital platform and are initially measured at cost. After initial recognition, these development costs are measured at cost less any accumulated amortisation and impairment losses.

Sales on the Oasis platform have commenced in 2026 and they are expected to be in excess of the capitalised costs. Now that sales have commenced, these costs will be amortised over the estimated life of the platform.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 October 2024

87,028

Additions

111,828

At 31 December 2025

198,856

NET BOOK VALUE

At 31 December 2025

198,856

At 30 September 2024

87,028

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 31 December 2025

978

54,017

54,995

DEPRECIATION

At 1 October 2024

477

50,668

51,145

Charge for period

245

2,063

2,308

At 31 December 2025

722

52,731

53,453

NET BOOK VALUE

At 31 December 2025

256

1,286

1,542

At 30 September 2024

501

3,349

3,850

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

£

Other debtors

27,701

35,530

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

£

Trade creditors

(1

)

2

Taxation and social security

938

-

Other creditors

7,865

8,779

8,802

8,781

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

30.9.24

value:

£

£

1,485,000

Ordinary

£0.0001

149

134

150,000 Ordinary shares of £0.0001 each were allotted as fully paid at a premium of £2.581 per share during the period.

On 13 May 2025 the company subdivided its ordinary shares of £0.10 each by 1,000 into £0.0001 each.

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 October 2024

106,755

187,095

293,850

Deficit for the period

(212,860

)

(212,860

)

Cash share issue

-

238,464

238,464

At 31 December 2025

(106,105

)

425,559

319,454

During the year the company converted £Nil (2024 £385,513) of its existing share premium account into retained earnings. As at 30 September 2025, the company had converted a total of £792,443 (2024 £792,443) of the share premium account into retained earnings.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025 and the year ended 30 September 2024:

31.12.25

30.9.24

£

£

J Mali

Balance outstanding at start of period

25,950

28,924

Amounts repaid

(7,829

)

(2,974

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

18,121

25,950

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J Mali.