Wow Holdings Limited

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

Registered number: 09646592

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,132,955		1,307,324
Investments	5		457,892		455,692

			1,590,847		1,763,016
CURRENT ASSETS
Debtors	6	2		2
Cash at bank and in hand		8,652		20,179

		8,654		20,181
Creditors: Amounts Falling Due Within One Year	7	(120,105 )		(105 )

NET CURRENT ASSETS (LIABILITIES)			(111,451 )		20,076

TOTAL ASSETS LESS CURRENT LIABILITIES			1,479,396		1,783,092

Creditors: Amounts Falling Due After More Than One Year	8		(1,465,087 )		(1,561,971 )

NET ASSETS			14,309		221,121

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			14,307		221,119

SHAREHOLDERS' FUNDS			14,309		221,121

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Wow Holdings Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 Paul Bulpitt

Director

30 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Wow Holdings Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 09646592 . The registered office is 3rd Floor, 86-90 Paul Street, London, England, EC2A 4NE.

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 or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Domain. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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.

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Wow Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. 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 has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.6. Investments

Investments in unquoted equity instruments are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.

3. Average Number of Employees

	2026	2025
Average number of employees, including directors, during the year	2	2

	2	2

4. Intangible Assets

	Domain
	£
Cost
As at 1 February 2025	1,743,685

As at 31 January 2026	1,743,685

Amortisation
As at 1 February 2025	436,361
Provided during the period	174,369

As at 31 January 2026	610,730

Net Book Value
As at 31 January 2026	1,132,955

As at 1 February 2025	1,307,324

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Wow Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Investments

	Other
	£
Cost
As at 1 February 2025	455,692
Additions	2,200

As at 31 January 2026	457,892

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	457,892

As at 1 February 2025	455,692

The company holds 100% of the share capital of the following companies:

Company - Share held Class - Capital and reserves

The Wow Company UK Limited - Ordinary - 100.00% - £1,439,979

AMFLOSOF Limited - Ordinary - 100.00% - (£1,359)

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2	2

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	-	1
Other creditors	120,105	104

	120,105	105

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Wow Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Amounts owed to group undertakings	869,201	1,000,515
Other creditors	595,886	561,456

	1,465,087	1,561,971

9. Related Party Transactions

The total amount due to related party at the end of the year was £869,201 (2025 : £1,000,515).

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