Sadly, good noise cancelling headphones aren't cheap. There are a couple around the £100 mark from Sony, and although Sony also make the 1000X, which have excellent noise cancellation, these cheaper models don't compare really.
Philips SHB8850 have appeared on a best lower budget noise cancelling headphones list, but trusted reviews gave them 2.5/5 and said the noise cancelling is lacklustre. I've seen similar comments about the £100 Sony's. Some say the noise cancelling works well, other people say it's poor.
£100 on wired headphones, is not all that much for a good pair really; not when the are many higher end headphones costing several hundreds to a thousand and more. Sony MDR-1A are a good example. Once you add wireless and noise cancelling technologies, you either end up with them costing three times as much, like the MDR-1000X in the case of good noise cancelling headphones, or the quality suffers all round for headphones costing £100, because everything used has to be that much cheaper to meet the budget.
Just adding Bluetooth to a good pair of headphones will double it's cost, let alone adding noise cancellation as well, which is harder to do well on a lesser budget.
What kind of environment will the headphones be used in?
Are both wireless and noise cancelling necessities?
You'd stand a better chance of getting decent wireless headphones for £100 without noise cancelling. Closed back headphones might do a good enough job of noise isolating, without the need for noise cancellation. Does depend on where the headphones will be used though.
