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REGISTERED NUMBER: 15132215 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

THE WRIST WATCHER LTD

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| THE WRIST WATCHER LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Mr T A Collins

| REGISTERED OFFICE: | Pharmacy Chambers

| High Street

| Wadhurst

| East Sussex

| TN5 6AP

| REGISTERED NUMBER: | 15132215 (England and Wales)

| ACCOUNTANTS: | Honey Barrett Limited

| Chartered Accountants

| Pharmacy Chambers

| High Street

| Wadhurst

| East Sussex

| TN5 6AP

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 3,641 |  | 1,088 |  |

Investments | 6 | - |  | 1,000 |  |

3,641 |  | 2,088 |  |

CURRENT ASSETS

Stocks | 7 | 113,232 |  | 58,496 |  |

Debtors | 8 | 14,684 |  | 16,441 |  |

Cash at bank | 3,157 |  | 1,393 |  |

131,073 |  | 76,330 |  |

CREDITORS

Amounts falling due within one year | 9 | 33,707 |  | 20,086 |  |

NET CURRENT ASSETS | 97,366 |  | 56,244 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 101,007 |  | 58,332 |  |

PROVISIONS FOR LIABILITIES | 10 | 910 |  | 272 |  |

NET ASSETS | 100,097 |  | 58,060 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 1 |  | 1 |  |

Retained earnings | 100,096 |  | 58,059 |  |

SHAREHOLDERS' FUNDS | 100,097 |  | 58,060 |  |

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 April 2026 and were signed by:

Mr T A Collins - Director

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| The Wrist Watcher Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | Straight line over 5 years

| Equipment | - | straight line over 3 years

| All fixed assets are initially recorded at cost.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and conditions.

| At each reporting date, an assessment is made for the impairment due to obsolescence or slow movement. Any excess of the carrying amount of stocks over its estimates selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

| If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

| 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 entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

| Investments

| Investments are shown at the fair value at the balance sheet dated. Any aggregated surplus or deficit arising from changes in the market value is recognised in profit and loss.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |

| fittings |  | Equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | - |  | 1,344 |  | 1,344 |  |

| Additions | 1,525 |  | 1,859 |  | 3,384 |  |

| At 30 September 2025 | 1,525 |  | 3,203 |  | 4,728 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 256 |  | 256 |  |

| Charge for year | 106 |  | 725 |  | 831 |  |

| At 30 September 2025 | 106 |  | 981 |  | 1,087 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,419 |  | 2,222 |  | 3,641 |  |

| At 30 September 2024 | - |  | 1,088 |  | 1,088 |  |

6. | FIXED ASSET INVESTMENTS

| Listed

| investment

£ |

| COST

| At 1 October 2024 | 1,000 |  |

| Additions | 3,000 |  |

| Disposals | (4,000 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 1,000 |  |

7. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 113,232 |  | 58,496 |  |

| THE WRIST WATCHER LTD (REGISTERED NUMBER: 15132215) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 14,684 |  | 12,028 |  |

| VAT | - |  | 4,413 |  |

14,684 |  | 16,441 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 138 |  | - |  |

| Corporation tax | 21,298 |  | 16,059 |  |

| PAYE and social security | 568 |  | - |  |

| VAT | 9,630 |  | - |  |

| Director's current account | 1 |  | 2,158 |  |

| Accruals and deferred income | 2,072 |  | 1,869 |  |

33,707 |  | 20,086 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 910 |  | 272 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 272 |  |

| Provided during year | 638 |  |

| Balance at 30 September 2025 | 910 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |