Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 274

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 274
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 with accounting principles
generally accepted in the United States of America.

We have previously audited, in accordance
with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company
as of March 31, 2024 and 2023, and the related statements of income and comprehensive income, changes in shareholders’ equity
(deficit) and cash flows for the year then ended (not presented herein); and in our report dated November 1, 2024, we expressed an unqualified
opinion on those financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheet
as of March 31, 2024, is fairly stated, in all material respects, in relation to the balance sheet from which it has been derived.

Basis for Review Results

These interim financial statements are the
responsibility of the Company’s management. We conducted our review in accordance with the standards of the PCAOB. A review of
interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for
financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with standards of the PCAOB,
the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express
such an opinion. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

WWC, P.C.

Certified Public Accountants

PCAOB ID No. 1171

We have served as the Company’s auditor
since 2024.

San Mateo, California

February 14, 2025

<div align='center'>F-24

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Amount in U.S. dollars, except for share data, or otherwise noted)</div>

| ASSETS                                                                                                  
 Current assets:                                                                                         |     | As of         
 September 30, 
 2024          
 (Unaudited)   |           |   |     | March 31, 
 2024      
 (Audited) |           |   |
|:--------------------------------------------------------------------------------------------------------|:----