Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 297

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 297
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 with Silver Link Limited pursuant to which Living HK leased a property owned by Silver Link Limited for the purpose 
 of use as an office premise.                                                                                                            |

Details of related party balances are summarized
as follow:

| Name of the related party         |     | Nature of balance             |     | As of 
 2024  | September 30, |     | As of 
 2024  | March 31, |
|:----------------------------------|:----|:------------------------------|:----|:------|--------------:|:----|:------|----------:|
| Mr. To                            |     | Amount due to related parties |     | $     |        92,292 |     | $     |         - |
| Ms. Hung                          |     | Amount due to related parties |     | $     |       671,302 |     | $     |         - |
| Living Homeopathy Limited (Macau) |     | Accounts payable              |     | $     |       309,685 |     | $     |   214,120 |

Amount due to a related party was interest-free,
unsecured and repayable on demand. The Company obtained funds from its related party for working capital use. No fund was obtained from
or paid to related parties subsequently.

Remuneration to senior management for the
six months ended September 30, 2024 and March 31, 2024 were:

|                                                 |     | For the six months ended 
 September 30,            |    2024 |     |   |    2023 |
|:------------------------------------------------|:----|:-------------------------|--------:|:----|:--|--------:|
| Salaries and other short term employee benefits |     | $                        | 230,520 |     | $ | 165,992 |
| Payments to defined contribution                
 pension schemes                                 |     |                          |   1,153 |     |   |   1,149 |
| Total                                           |     | $                        | 231,673 |     | $ | 167,141 |

<div align='center'>F-41</div>

Note 8 – Accrued expenses and other payables

Accrued expenses and other payables consist of the following:

|                                           |     | As of 
 2024  | September 30, |     | As of 
 2024  | March 31, |
|:------------------------------------------|:----|:------|--------------: