Speaking in general terms service schedules includes things that deteriorate due to mileage, but also due to age.
Unfortunately an exceptionally low annual mileage tends to mean short and infrequent journeys which is regarded as a harsh environment for an engine.Most engine wear occurs within the first 10 minutes until the engine warms up properly. Parts will be running dry of oil until warm oil fully circulates and ,condensation from a cold engine,and petrol rich fuel mix can contaminate and dilute oil ,until it gets hot enough for it to evaporate naturally. (Thats why even if you do very few miles its recommended to change the oil annually. )
So I'd say, service the car as if its done about 60K miles and temporarily ignore its age. If long term 'full service items such as changing gearbox oil, rubber belts, etc (and brake fluid, which can absorb moisture) have not yet been done because its not yet reached the recommended mileage, do them now. (even if mileage wise its 'early'. )
But the age of the car will affect other areas that may not be incuded in a service schedule. Rust and other corrosion for instance and fluids such as coolant can deteriorate with age. . Rubber parts can perish regardless of mileage . Rubber brake hoses and suspension bushes can crack.Old tyres may crack in the side wall or in the tread, long before the tread has worn down. These safety issues should be picked up at the MOT, but its better to get them rectified before then. You may getter a better deal price wise. Also some things that may not be part of an mot such as perished coolant hoses, or cracked rubber drive belts which could result in catastrophic engine damage.
A competent and trustworthy garage may check these things for you anyway during a service. Or if you ask them to.An inspection rather than a service, and they might not charge much, or even do it free It might bring them more business
But be cautious of going overboard .There is truth in the old adage "If it aint bust dont fix it", and some things whilst less than perfect , may be acceptable for a car of its age,and its value may not justify extensive work. But some things you ignore at your peril.
Brake parts such as discs can also suffer from excessive rusting in a car that doesnt get much use. Some deliberately hard braking can help clean them up. A bit too late for this years MOT but some fuel injector cleaner in the petrol fuel tank may improve emissions results and give a smoother engine and better mpg. Read the label. Some products claim improvement with just one dose , others are intended for regular long term use.