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REGISTERED NUMBER: 08863233 (England and Wales)

Audited Financial Statements

for the Year Ended

31 December 2025

for

Wombats London Ltd.

| Wombats London Ltd. (Registered number: 08863233) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Wombats London Ltd. |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | A Dimitriewicz

| M Praschinger

| REGISTERED OFFICE: | 7 Dock Street

| London

| United Kingdom

| E1 8LL

| REGISTERED NUMBER: | 08863233 (England and Wales)

| AUDITORS: | M.B.McGrady & Co

| Chartered Accountants

| Statutory Auditors

| Suite 2B

| Cadogan House

| 322 Lisburn Road

| Belfast

| Co. Antrim

| BT9 6GH

| Wombats London Ltd. (Registered number: 08863233) |

Balance Sheet

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 928,566 |  | 1,099,559 |  |

CURRENT ASSETS

Stocks | 16,412 |  | 22,057 |  |

Debtors | 5 | 294,172 |  | 248,491 |  |

Cash at bank and in hand | 379,857 |  | 360,701 |  |

690,441 |  | 631,249 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,607,106 |  | 1,297,078 |  |

NET CURRENT LIABILITIES | (916,665 | ) | (665,829 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,901 |  | 433,730 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (4,167 | ) |

PROVISIONS FOR LIABILITIES | 10 | (350,000 | ) | (350,000 | ) |

NET (LIABILITIES)/ASSETS | (338,099 | ) | 79,563 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 8 |  | 8 |  |

Retained earnings | 12 | (338,107 | ) | 79,555 |  |

SHAREHOLDERS' FUNDS | (338,099 | ) | 79,563 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

M Praschinger - Director

| Wombats London Ltd. (Registered number: 08863233) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Wombats London 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Changes in accounting policies

| The company has adopted FRS 102 periodic review amendments 2024 with effect from 1 January 2025 with the amendment being applied retrospectively subject to exceptions set out in the standard. In accordance with the transitional provisions of the standard, comparatives have not been restated. The accounting policy for Revenue has been impacted as a result of the adoption of amendments to FRS 102 (2024).

| Turnover

| On January 1, 2025, the company early adopted the amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland issued by the Financial Reporting Council in its Periodic Review 2024.

| Revenue is derived from the provision of accommodation on a per night basis alongside the provision of ancilliary goods and services. The provision of a single night's accommodation is considered a performance obligation and accounted for as a sale.

| Revenue is recognised when the performance obligation has been met. Where a customer avails of accommodation on consecutive days, revenue is recognised when each performance obligation is met.

| For ancillary goods and services, the performance obligation is deemed to occur when the rights and rewards of ownership of the good or service is transferred to the customer.

| Revenue is measured at the selling price of the good or service sold after subtracting VAT, discounts or refunds. Payment for goods and services is made before the good or service is provided to the customer.

| Tangible fixed assets

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

| Land and buildings | - | 5% on cost

| Plant and machinery etc | - | 33% on cost and 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Wombats London Ltd. (Registered number: 08863233) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 56 (2024 - 49 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 983,426 |  | 1,003,016 |  | 1,986,442 |  |

| Additions | - |  | 38,297 |  | 38,297 |  |

| Disposals | - |  | (1,620 | ) | (1,620 | ) |

| At 31 December 2025 | 983,426 |  | 1,039,693 |  | 2,023,119 |  |

| DEPRECIATION

| At 1 January 2025 | 417,058 |  | 469,825 |  | 886,883 |  |

| Charge for year | 43,520 |  | 165,770 |  | 209,290 |  |

| Eliminated on disposal | - |  | (1,620 | ) | (1,620 | ) |

| At 31 December 2025 | 460,578 |  | 633,975 |  | 1,094,553 |  |

| NET BOOK VALUE

| At 31 December 2025 | 522,848 |  | 405,718 |  | 928,566 |  |

| At 31 December 2024 | 566,368 |  | 533,191 |  | 1,099,559 |  |

| Wombats London Ltd. (Registered number: 08863233) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 21,867 |  | 26,454 |  |

| Other debtors | 272,305 |  | 222,037 |  |

294,172 |  | 248,491 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts (see note 8) | 4,167 |  | 10,000 |  |

| Trade creditors | 100,327 |  | 62,343 |  |

| Amounts owed to group undertakings | 622,922 |  | 528,642 |  |

| Taxation and social security | 279,909 |  | 298,426 |  |

| Other creditors | 599,781 |  | 397,667 |  |

1,607,106 |  | 1,297,078 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans (see note 8) | - |  | 4,167 |  |

8. | LOANS

| Loans relate to a loan issued under the HM Government Bounce Back Loan Scheme. The loan is unsecured, accrues interest at 2.5% per annum and is repayable in 60 monthly instalments starting in June 2022 with the final instalment due in May 2026.

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31/12/25 |  | 31/12/24

£ | £ |

| Within one year | 2,032,257 |  | 1,936,838 |  |

| Between one and five years | 8,543,692 |  | 9,201,170 |  |

| In more than five years | 20,559,719 |  | 21,066,075 |  |

31,135,668 |  | 32,204,083 |  |

10. | PROVISIONS FOR LIABILITIES

| The provision represents the directors' assessment of the value of dilapidations work which the company is legally required to perform under the rental agreement for its premises. The expected cost is charged to the profit and loss account on a straight line basis over the life of the lease.

| Wombats London Ltd. (Registered number: 08863233) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/12/25 |  | 31/12/24

| value: | £ | £ |

| 1 | Ordinary | €10 | 8 |  | 8 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 79,555 |  |

| Deficit for the year | (417,662 | ) |

| At 31 December 2025 | (338,107 | ) |

13. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Conaill McGrady (Senior Statutory Auditor)

| for and on behalf of M.B.McGrady & Co

14. | ULTIMATE CONTROLLING PARTY

| The parent undertaking of the group, of which the company is a member, is Wombats Holding GmbH, a company incorporated in Austria.