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REGISTERED NUMBER: 07602683 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Wombles Copyright Holdings Limited

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

| Wombles Copyright Holdings Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | N A Hill

| C M Treharne

| M C Robertson

| REGISTERED OFFICE: | C/O Harrison North

| Adam House, 7-10 Adam Street

| London

| WC2N 6AA

| REGISTERED NUMBER: | 07602683 (England and Wales)

| ACCOUNTANTS: | Harrison North

| Adam House, 7-10 Adam Street

| London

| WC2N 6AA

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 594,178 |  | 668,369 |  |

Investments | 5 | 1,132,709 |  | 1,132,709 |  |

1,726,887 |  | 1,801,078 |  |

CURRENT ASSETS

Stocks | 6 | 999,380 |  | 804,609 |  |

Debtors | 7 | 3,926,464 |  | 2,846,163 |  |

Cash at bank | 425,407 |  | 12,255 |  |

5,351,251 |  | 3,663,027 |  |

CREDITORS

Amounts falling due within one year | 8 | 153,977 |  | 8,346,682 |  |

NET CURRENT ASSETS/(LIABILITIES) | 5,197,274 |  | (4,683,655 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,924,161 |  | (2,882,577 | ) |

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Balance Sheet - continued

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 2,317 |  | 1,737 |  |

Share premium | 11,090,799 |  | 1,091,378 |  |

Retained earnings | (4,168,955 | ) | (3,975,692 | ) |

6,924,161 |  | (2,882,577 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

C M Treharne - Director

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Wombles Copyright Holdings Limited 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.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable from production fees and royalties, and is shown net of VAT.

| Intangible assets

| Intellectual property represents licenses, TV rights and trademarks which are measured initially at purchase cost and are amortised on a straight-line basis over their estimated useful lives on the following bases:

| Licenses, TV rights and trademarks Over 10 years

| The cost is defined as the initial purchase cost plus any incidental fees associated with the registration.

| Amortisation of intangible assets is included within administrative expenses.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value and at each reporting date an assessment is made for impairment. Any impairment or reversal of impairment is recognised in the profit and loss account.

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of IRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| 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 company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The validity of this assumption is on the basis that the company will continue to be supported by the directors. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 741,911 |  |

| AMORTISATION

| At 1 April 2025 | 73,542 |  |

| Charge for year | 74,191 |  |

| At 31 March 2026 | 147,733 |  |

| NET BOOK VALUE

| At 31 March 2026 | 594,178 |  |

| At 31 March 2025 | 668,369 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,132,709 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,132,709 |  |

| At 31 March 2025 | 1,132,709 |  |

6. | STOCKS

| Work in progress comprises of production costs incurred in relation to the creation of content and characters for the TV series. These costs include writers costs, illustrators, animation and other related costs.

| Wombles Copyright Holdings Limited (Registered number: 07602683) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts owed by group undertakings | 3,925,727 |  | 2,845,426 |  |

| Other debtors | 737 |  | 737 |  |

3,926,464 |  | 2,846,163 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 13,496 |  | - |  |

| Amounts owed to group undertakings | 87,982 |  | 8,332,182 |  |

| Other creditors | 52,499 |  | 14,500 |  |

153,977 |  | 8,346,682 |  |