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Registration number: 15828013

WOB Holdings Ltd
Unaudited Filleted Financial Statements
for the Period from 9 July 2024 to 31 July 2025

WOB Holdings Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 10

WOB Holdings Ltd

Registration number: 15828013
Balance Sheet as at 31 July 2025

| Note | 2025 £
Fixed assets |  |
Investments | 4 | 442,243
Current assets |  |
Debtors | 5 | 1
Creditors: Amounts falling due within one year | 6 | (198,580)
Net current liabilities |  | (198,579)
Total assets less current liabilities |  | 243,664
Creditors: Amounts falling due after more than one year | 6 | (32,000)
Net assets |  | 211,664
Capital and reserves |  |
Called up share capital | 7 | 1
Retained earnings |  | 211,663
Shareholders' funds |  | 211,664

The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.

WOB Holdings Ltd

Registration number: 15828013
Balance Sheet as at 31 July 2025 (continued)

For the financial period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 April 2026

S M Blunsten Director |  |

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Oak Tree Lane
Hellesdon
Norwich
NR6 5FQ
England

These financial statements were authorised for issue by the director on 6 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

2 | Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

4 | Investments

| 2025 £
Investments in subsidiaries | 442,243

Subsidiaries | £
Cost or valuation
Additions | 442,243
Provision
Carrying amount
At 31 July 2025 | 442,243

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

4 | Investments (continued)

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025
Subsidiary undertakings
Eastern Retailing Ltd | Unit 2 Roundtree Way Norwich Norfolk NR7 8SG England | Ordinary | 100%

Subsidiary undertakings
Eastern Retailing Ltd The principal activity of Eastern Retailing Ltd is that of bed and furniture retailers. Its financial period end is 31 March.

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

5 | Debtors

Current | 2025 £
Other debtors | 1
| 1

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Bank loans and overdrafts | 8 | 36,000
Other creditors |  | 162,580
|  | 198,580
Due after one year |  |
Loans and borrowings | 8 | 32,000

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 8 | 32,000

7 | Share capital

Allotted, called up and fully paid shares

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

7 | Share capital (continued)

| 2025
| No. | £
Ordinary of £1 each | 1 | 1

WOB Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 9 July 2024 to 31 July 2025 (continued)

8 | Loans and borrowings

| 2025 £
Non-current loans and borrowings
Other borrowings | 32,000

| 2025 £
Current loans and borrowings
Other borrowings | 36,000