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REGISTERED NUMBER: 16381233 (England and Wales)

Unaudited Financial Statements

for the Period 11 April 2025 to 31 December 2025

for

WTT London Ltd

WTT London Ltd (Registered number: 16381233)

Contents of the Financial Statements

for the Period 11 April 2025 to 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WTT London Ltd

Company Information

for the Period 11 April 2025 to 31 December 2025

| DIRECTORS: | Mrs L Jarjoura

| G J D Macvoy

| L M Mitchell

| C Rutherford

| REGISTERED OFFICE: | 127 Albert Road

| Bristol

| BS2 0YA

| REGISTERED NUMBER: | 16381233 (England and Wales)

| ACCOUNTANTS: | Bell Barr & Company

| Chartered Accountants

| 2 Stewart Street

| Milngavie

| Glasgow

| G62 6BW

WTT London Ltd (Registered number: 16381233)

Balance Sheet

31 December 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 526,547 |  |

| CURRENT ASSETS

| Debtors | 5 | 219,566 |  |  |

| Cash at bank | 1,220,844 |  |  |

1,440,410 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 2,448,042 |  |

| NET CURRENT LIABILITIES | (1,007,632 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (481,085 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | (481,086 | ) |

(481,085 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

G J D Macvoy - Director

WTT London Ltd (Registered number: 16381233)

Notes to the Financial Statements

for the Period 11 April 2025 to 31 December 2025

1. | STATUTORY INFORMATION

| WTT 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.

| The directors have reviewed the company's operating costs for the next twelve months, and the sources of funds available, and are satisfied that the company has sufficient resources to continue for the foreseeable future. The going concern basis is therefore adopted.

| Significant judgements and estimates

| The preparation of financial statements in compliance with FRS 102 may require the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in the preparation of these financial statements.

| Tangible fixed assets

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

| Short leasehold | - | 10% on cost

| Production and creative | - | 10% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on cost

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the period 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 period 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.

WTT London Ltd (Registered number: 16381233)

Notes to the Financial Statements - continued

for the Period 11 April 2025 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Cash at bank

| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability on the balance sheet and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

| When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | TANGIBLE FIXED ASSETS

| Production |

| Short |  | and |  | Motor |  | Computer |

| leasehold |  | creative |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| Additions | 107,836 |  | 409,809 |  | 7,399 |  | 1,875 |  | 526,919 |  |

| At 31 December 2025 | 107,836 |  | 409,809 |  | 7,399 |  | 1,875 |  | 526,919 |  |

| DEPRECIATION

| Charge for period | - |  | - |  | 309 |  | 63 |  | 372 |  |

| At 31 December 2025 | - |  | - |  | 309 |  | 63 |  | 372 |  |

| NET BOOK VALUE

| At 31 December 2025 | 107,836 |  | 409,809 |  | 7,090 |  | 1,812 |  | 526,547 |  |

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

£ |

| Other debtors | 219,566 |  |

WTT London Ltd (Registered number: 16381233)

Notes to the Financial Statements - continued

for the Period 11 April 2025 to 31 December 2025

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

£ |

| Trade creditors | 135,680 |  |

| Amounts owed to group undertakings | 2,310,962 |  |

| Other creditors | 1,400 |  |

2,448,042 |  |