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REGISTERED NUMBER: 11221207 (England and Wales)

| Wise Humanity Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 January 2026 |

Wise Humanity Limited (Registered number: 11221207)

Contents of the Financial Statements

for the Year Ended 31 January 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

Wise Humanity Limited

Company Information

for the Year Ended 31 January 2026

| DIRECTOR: | D Pagnotta

| REGISTERED OFFICE: | 8a Wingbury Courtyard

| Business Village

| Leighton Road

| Wingrave

| Buckinghamshire

| HP22 4LW

| REGISTERED NUMBER: | 11221207 (England and Wales)

| ACCOUNTANTS: | Clarkson Cleaver & Bowes Ltd

| 8a Wingbury Courtyard

| Business Village

| Wingrave

| Buckinghamshire

| HP22 4LW

Wise Humanity Limited (Registered number: 11221207)

Balance Sheet

31 January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 23,488 |  | 36,994 |  |

Tangible assets | 5 | 424 |  | 1,077 |  |

Investments | 6 | 12 |  | 12 |  |

23,924 |  | 38,083 |  |

CURRENT ASSETS

Debtors | 7 | 15,894 |  | 16,487 |  |

Cash at bank | 7,730 |  | 48,795 |  |

23,624 |  | 65,282 |  |

CREDITORS

Amounts falling due within one year | 8 | 21,285 |  | 29,792 |  |

NET CURRENT ASSETS | 2,339 |  | 35,490 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 26,263 |  | 73,573 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | 1,658 |  |

NET ASSETS | 26,263 |  | 71,915 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 148 |  | 148 |  |

Share premium | 234,982 |  | 234,982 |  |

Retained earnings | (208,867 | ) | (163,215 | ) |

SHAREHOLDERS' FUNDS | 26,263 |  | 71,915 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Wise Humanity Limited (Registered number: 11221207)

Balance Sheet - continued

31 January 2026

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 director and authorised for issue on 4 August 2026 and were signed by:

D Pagnotta - Director

Wise Humanity Limited (Registered number: 11221207)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Wise Humanity 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 represents net invoiced sales of services, excluding value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of three years.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% reducing balance

| Computer equipment | - | 33.33% straight line

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

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

| 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 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 and that are expected to apply to the reversal of the timing difference.

| Current or deferred taxation liabilities are not discounted.

3. | EMPLOYEES AND DIRECTORS

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

Wise Humanity Limited (Registered number: 11221207)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 February 2025 | 55,488 |  |

| Additions | 7,482 |  |

| At 31 January 2026 | 62,970 |  |

| AMORTISATION

| At 1 February 2025 | 18,494 |  |

| Charge for year | 20,988 |  |

| At 31 January 2026 | 39,482 |  |

| NET BOOK VALUE

| At 31 January 2026 | 23,488 |  |

| At 31 January 2025 | 36,994 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025

| and 31 January 2026 | 173 |  | 2,213 |  | 2,386 |  |

| DEPRECIATION

| At 1 February 2025 | 132 |  | 1,177 |  | 1,309 |  |

| Charge for year | 10 |  | 643 |  | 653 |  |

| At 31 January 2026 | 142 |  | 1,820 |  | 1,962 |  |

| NET BOOK VALUE

| At 31 January 2026 | 31 |  | 393 |  | 424 |  |

| At 31 January 2025 | 41 |  | 1,036 |  | 1,077 |  |

Wise Humanity Limited (Registered number: 11221207)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 12 |  |

| NET BOOK VALUE

| At 31 January 2026 | 12 |  |

| At 31 January 2025 | 12 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 15,894 |  | 16,487 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 1,658 |  | 3,980 |  |

| Trade creditors | 4,300 |  | 10,351 |  |

| Taxation and social security | 680 |  | 104 |  |

| Other creditors | 14,647 |  | 15,357 |  |

21,285 |  | 29,792 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 1,658 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid |  |  |

| Number |  | Class |  | Nominal Value |  | 2026 |  | 2025 |  |

| £ |  | £ |  |

| 1,188,223 |  | Ordinary 0.01p |  | 0.01p |  | 119 |  | 127 |  |

| 34,220 |  | Ordinary 0.01p Non Voting |  | 0.01p |  | 3 |  | 1 |  |

| 259,114 |  | Deferred shares of 0.01p |  | 0.01p |  | 26 |  | 20 |  |

|  | 148 |  | 148 |  |

Wise Humanity Limited (Registered number: 11221207)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

11. | GOING CONCERN

| The company previously raised funds through a share issue for the purpose of investing in the development of its core product. Good progress has been made and at the time the accounts are being approved the director is confident it is appropriate to prepare the accounts on a going concern basis.

12. | SUBSIDIARIES

| Details of the company's subsidiaries at 31 January 2025 are as follows:

| Name of undertaking |  | Registered office |  | Nature of business |  | Class of shares held |  | % Held Direct |  |

| Wise Humanity Inc |  | US |  | Software Application |  | Common Stock |  | 100.00 |  |