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Registered number: 14371366
Some Ducks Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Some Ducks Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Some Ducks Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14371366

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 163,387 |  | 186,810
Tangible Assets | 5 |  | 43,849 |  | 55,487
|  |  | 207,236 |  | 242,297
CURRENT ASSETS
Debtors | 6 | 39,603 |  | 5,319 |
Cash at bank and in hand |  | 1 |  | - |
|  | 39,604 |  | 5,319 |
Creditors: Amounts Falling Due Within One Year | 7 | (163,943 ) |  | (125,099 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (124,339 ) |  | (119,780 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 82,897 |  | 122,517
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,000 ) |  | (14,000 )
NET ASSETS |  |  | 71,897 |  | 108,517
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 71,797 |  | 108,417
SHAREHOLDERS' FUNDS |  |  | 71,897 |  | 108,517

Page 1
Page 2
Some Ducks Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Joshua Roberton Director | Miss Rebecca Cleal Director
26 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Some Ducks Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Some Ducks Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 14371366 . The registered office is 1a Brassmill Enterprise Centre, Bath, Somerset, England, BA1 3JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery | 10%,20% and 33.33% Straight line
Fixtures and fittings | 33.33% Straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
Some Ducks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
Some Ducks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was 4 (2024: 3)
4 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 233,656
As at 30 September 2025 | 233,656
Amortisation
As at 1 October 2024 | 46,846
Provided during the period | 23,423
As at 30 September 2025 | 70,269
Net Book Value
As at 30 September 2025 | 163,387
As at 1 October 2024 | 186,810

5. Tangible Assets

| Plant and machinery | Fixtures and fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 74,051 | 3,260 | 77,311
Additions | 1,623 | 1,871 | 3,494
Disposals | (2,500 ) | - | (2,500 )
As at 30 September 2025 | 73,174 | 5,131 | 78,305
Depreciation
As at 1 October 2024 | 20,856 | 968 | 21,824
Provided during the period | 12,040 | 1,342 | 13,382
Disposals | (750 ) | - | (750 )
As at 30 September 2025 | 32,146 | 2,310 | 34,456
Net Book Value
As at 30 September 2025 | 41,028 | 2,821 | 43,849
As at 1 October 2024 | 53,195 | 2,292 | 55,487

Page 5
Page 6
Some Ducks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 35,485 |  | 1,085
Other debtors | 4,118 |  | 4,234
| 39,603 |  | 5,319

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28,426 |  | 7,022
Bank loans and overdrafts | 17,986 |  | 8,437
Other creditors | 5,681 |  | 13,220
Taxation and social security | 111,850 |  | 96,420
| 163,943 |  | 125,099

Page 6