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Registered number: 14548940 WOWDC LIMITED (FORMERLY FENNY MARINA PROPERTIES LTD) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
WOWDC LIMITED REGISTERED NUMBER: 14548940 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 9,515 |  | 100 |
Bank and cash balances |  | 65,138 |  | - |
|  | 74,653 |  | 100 |
Creditors: amounts falling due within one year | 5 | (20,737) |  | - |
Net current assets |  |  | 53,916 |  | 100
Total assets less current liabilities |  |  | 53,916 |  | 100
Net assets |  |  | 53,916 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 53,816 |  | -
|  |  | 53,916 |  | 100
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WOWDC LIMITED REGISTERED NUMBER: 14548940 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr A J Barney
Director
Date: 22 March 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
WOWDC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
WOWDC Limited is a private Company Limited by shares and incorporated in England and Wales, within the United Kingdom. The Company's registered office is 213 Cromford Road, Langley Mill, Nottingham, England, NG16 4EU. The Company was dormant until 20 May 2024, and started trading on that date. The principal activity of the Company is buying and selling of own real estate. Post year end, on 10 February 2026, the Company changed its name from Fenny Marina Properties Ltd to WOWDC Limited. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentational currency is Pounds Sterling. The level of rounding is to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Director has considered the going concern basis in preparing these financial statements. They have concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading and continued support for a period of at least twelve months from the date of the approval of these financial statements to enable the Company to meet its liabilities as they arise. The financial statements do not include any adjustments that would be result from the withdrawal of this support.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
WOWDC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recongnition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Statement of Income and Retained Earnings.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 4).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 9,515 | 100
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WOWDC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,500 | -
| Corporation tax | 14,436 | -
| Accruals and deferred income | 1,801 | -
|  | 20,737 | -
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and partly paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
7. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
8. | Related party transactions
| During the year, the Company entered into loans with companies under common control, the amounts owed from companies under common control at the year end was £9,415 (2024 - £Nil). These balances are interest free and repayable on demand.
9. | Controlling party
The ultimate controlling party is Mr A Barney by virtue of his 100% share capital in the Company.
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