MODO.LIFE LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10545687

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,975		2,499

			1,975		2,499
CURRENT ASSETS
Debtors	5	130		168
Cash at bank and in hand		5,212		3,850

		5,342		4,018
Creditors: Amounts Falling Due Within One Year	6	(16,265 )		(16,265 )

NET CURRENT ASSETS (LIABILITIES)			(10,923 )		(12,247 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(8,948 )		(9,748 )

NET LIABILITIES			(8,948 )		(9,748 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(9,048 )		(9,848 )

SHAREHOLDERS' FUNDS			(8,948)		(9,748)

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MODO.LIFE LTD

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 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 Jacqueline Gregory

Director

27/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

MODO.LIFE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10545687 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.

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.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The company has obtained undertakings

from its shareholders that they will continue to support the company for the foreseeable future and meet all third

party liabilities as they fall due. Given this undertaking, the directors consider it appropriate to adopt a going concern basis in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

2.4. 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	10%
Fixtures & Fittings	20%

2.5. 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 statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction

price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

...CONTINUED

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MODO.LIFE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Financial Instruments - continued

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of

the company.

2.6. 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.

2.7. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown

within borrowings in current liabilities.

2.8.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	1,888	1,676	3,564

As at 31 January 2026	1,888	1,676	3,564

Depreciation
As at 1 February 2025	199	866	1,065
Provided during the period	189	335	524

As at 31 January 2026	388	1,201	1,589

Net Book Value
As at 31 January 2026	1,500	475	1,975

As at 1 February 2025	1,689	810	2,499

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MODO.LIFE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	-	38
Other debtors	50	50
Called up share capital not paid	80	80

	130	168

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,290	1,290
Amount owed by Macline	278	278
Accruals and deferred income	840	840
Directors' loan accounts	13,857	13,857

	16,265	16,265

7. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	80	80
Called Up Share Capital has been paid up	20	20

Amount of Allotted, Called Up Share Capital	100	100

Allotted and issued 100 ordinary shares in £1 nominal value each.

8. Ultimate Controlling Party

The company's ultimate controlling party is Ms J A Gregory by virtue of her ownership of 100% of the issued share capital in the company.

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