W M Group Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11861800 (England and Wales)

W M GROUP HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

6

DIRECTOR:

M J Fellows

REGISTERED OFFICE:

C/O Equus Miller Limited

Brook House

47 High Street

Henley in Arden

B95 5AA

REGISTERED NUMBER:

11861800 (England and Wales)

ACCOUNTANTS:

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

FIXED ASSETS

Tangible assets

4

235,547

Investments

5

1,809,095

2,044,642

CURRENT ASSETS

Debtors

6

5,066

4,969

Cash at bank

44,242

36,610

49,308

41,579

CREDITORS

Amounts falling due within one year

7

14,255

8,266

NET CURRENT ASSETS

35,053

33,313

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,079,695

2,077,955

CAPITAL AND RESERVES

Called up share capital

8

100

Capital redemption reserve

9

1,300,000

Retained earnings

9

779,595

777,855

SHAREHOLDERS' FUNDS

2,079,695

2,077,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

M J Fellows - Director

1.	STATUTORY INFORMATION

W M Group 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.

Preparation of consolidated financial statements

The financial statements contain information about W M Group Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

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

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, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Long

leasehold

£

COST

At 1 April 2024

and 31 March 2025

235,547

NET BOOK VALUE

At 31 March 2025

235,547

At 31 March 2024

235,547

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

1,809,095

NET BOOK VALUE

At 31 March 2025

1,809,095

At 31 March 2024

1,809,095

6.

DEBTORS

31/3/25

31/3/24

£

Amounts falling due within one year:

Amounts owed by group undertakings

-

3,362

VAT

1,438

774

1,438

4,136

Amounts falling due after more than one year:

Prepayments and accrued income

3,628

833

Aggregate amounts

5,066

4,969

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Trade creditors

9,259

3,195

Amounts owed to group undertakings

527

500

Corporation tax payable

408

917

Other creditors

407

-

Directors' loan accounts

2,509

Accrued expenses

1,145

14,255

8,266

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

50

Ordinary A

1

50

Ordinary B

1

50

100

VOTING RIGHTS

(i) A member shall have one vote for every share of which he/she is a holder

(ii) A right to participate in the assets of the company on a winding up or in consideration on sale or transfer of the company

(iii) A right to a dividend if declared on the ordinary shares in the capital of the company

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 April 2024

777,855

1,300,000

2,077,855

Profit for the year

129,740

Dividends

(128,000

)

(128,000

)

At 31 March 2025

779,595

1,300,000

2,079,595

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Directors loans are payable on demand and interest on loans is accrued and paid at commercial rates.

11.	POST BALANCE SHEET EVENTS

On 24th October 2025 the company's entire share capital was acquired by W.M Fencing Supplies Ltd.

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 Income Statement 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 W M Group Holdings Ltd for the year ended 31 March 2025 which comprise the Income Statement, 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 W M Group Holdings Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of W M Group Holdings Ltd and state those matters that we have agreed to state to the director of W M Group 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 W M Group 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 W M Group Holdings Ltd. You consider that W M Group 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 W M Group 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.

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

22 December 2025