REGISTERED NUMBER: 14510884 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

LWLG Holdings Ltd

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

L W Wattam

REGISTERED OFFICE:

30 Bankside Court

Stationfields

Kidlington

Oxford

Oxfordshire

OX5 1JE

REGISTERED NUMBER:

14510884 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LWLG Holdings Ltd for the year ended 30 November 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of LWLG Holdings Ltd in accordance with the terms of our engagement letter dated 26 August 2026. Our work has been undertaken solely to prepare for your approval the financial statements of LWLG Holdings Ltd and state those matters that we have agreed to state to the director of LWLG Holdings Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that LWLG Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of LWLG Holdings Ltd. You consider that LWLG Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of LWLG Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

Date: .............................................

FIXED ASSETS

Intangible assets

4

19,107

-

Investments

5

1,640,440

1,821,500

1,659,547

1,821,500

CURRENT ASSETS

Debtors

6

500

-

Cash at bank and in hand

649,627

100

650,127

100

CREDITORS

Amounts falling due within one year

7

(7,056

)

(2,520

)

NET CURRENT ASSETS/(LIABILITIES)

643,071

(2,420

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,302,618

1,819,080

CREDITORS

Amounts falling due after more than one year

8

(1,821,500

)

(1,821,500

)

NET ASSETS/(LIABILITIES)

481,118

(2,420

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

481,018

(2,520

)

481,118

(2,420

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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.

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 director and authorised for issue on 26 August 2026 and were signed by:

L W Wattam - Director

1.	STATUTORY INFORMATION

LWLG Holdings 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.

Intangible assets

Cryptocurrency assets are recognised as intangible assets in accordance with FRS 102 Section 18. They are initially measured at cost, including directly attributable acquisition costs.

Subsequent to initial recognition, cryptocurrency assets for which an active market exists are measured under the revaluation model at fair value, determined by reference to quoted market prices at the reporting date.

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current. 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

19,107

At 30 November 2025

19,107

NET BOOK VALUE

At 30 November 2025

19,107

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 December 2024

1,821,500

Disposals

(181,060

)

At 30 November 2025

1,640,440

NET BOOK VALUE

At 30 November 2025

1,640,440

At 30 November 2024

1,821,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Other debtors

500

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade creditors

3,660

-

Taxation and social security

396

-

Other creditors

3,000

2,520

7,056

2,520

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Other creditors

1,821,500

1,821,500

9.	RELATED PARTY DISCLOSURES

During the year, the company wrote off a loan balance due from a related party amounting to £115,810. The directors reviewed the recoverability of the balance and concluded that it was no longer recoverable. Accordingly, the outstanding amount was written off and recognised as an expense in the Profit and Loss Account for the year ended 30 November 2025.