Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 3 March 2026 1 January 2025 31 December 2025 31 December 2025 07381628 Mr C Harford Mr K Motiekaitis Wolf Group OÜ true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07381628 2024-12-31 07381628 2025-12-31 07381628 2025-01-01 2025-12-31 07381628 frs-core:CurrentFinancialInstruments 2025-12-31 07381628 frs-core:Non-currentFinancialInstruments 2025-12-31 07381628 frs-core:BetweenOneFiveYears 2025-12-31 07381628 frs-core:ComputerEquipment 2025-12-31 07381628 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07381628 frs-core:ComputerEquipment 2024-12-31 07381628 frs-core:NetGoodwill 2025-12-31 07381628 frs-core:NetGoodwill 2025-01-01 2025-12-31 07381628 frs-core:NetGoodwill 2024-12-31 07381628 frs-core:WithinOneYear 2025-12-31 07381628 frs-core:SharePremium 2025-12-31 07381628 frs-core:ShareCapital 2025-12-31 07381628 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07381628 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07381628 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07381628 frs-bus:SmallEntities 2025-01-01 2025-12-31 07381628 frs-bus:Audited 2025-01-01 2025-12-31 07381628 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07381628 1 2025-01-01 2025-12-31 07381628 frs-bus:Director1 2025-01-01 2025-12-31 07381628 frs-bus:Director2 2025-01-01 2025-12-31 07381628 frs-countries:EnglandWales 2025-01-01 2025-12-31 07381628 2023-12-31 07381628 2024-12-31 07381628 2024-01-01 2024-12-31 07381628 frs-core:CurrentFinancialInstruments 2024-12-31 07381628 frs-core:Non-currentFinancialInstruments 2024-12-31 07381628 frs-core:BetweenOneFiveYears 2024-12-31 07381628 frs-core:WithinOneYear 2024-12-31 07381628 frs-core:SharePremium 2024-12-31 07381628 frs-core:ShareCapital 2024-12-31 07381628 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07381628
Wolf Group UK Trading Ltd
Financial Statements
For The Year Ended 31 December 2025
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
Wolf Group UK Trading Ltd
Contents
Contents

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

Page 1
Wolf Group UK Trading Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07381628

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,403 |  | 2,804
Tangible Assets | 5 |  | 2,565 |  | 2,095
|  |  | 3,968 |  | 4,899
CURRENT ASSETS
Stocks | 6 | 225,179 |  | 277,449 |
Debtors | 7 | 481,339 |  | 607,300 |
Cash at bank and in hand |  | 322,356 |  | 167,798 |
|  | 1,028,874 |  | 1,052,547 |
Creditors: Amounts Falling Due Within One Year | 8 | (238,596 ) |  | (193,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 790,278 |  | 858,761
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 794,246 |  | 863,660
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (5,834 )
NET ASSETS |  |  | 794,246 |  | 857,826
CAPITAL AND RESERVES
Called up share capital | 10 |  | 236,001 |  | 236,001
Share premium account |  |  | 59,900 |  | 59,900
Profit and Loss Account |  |  | 498,345 |  | 561,925
SHAREHOLDERS' FUNDS |  |  | 794,246 |  | 857,826

Page 1
Page 2
Wolf Group UK Trading Ltd
Balance Sheet (continued)
As At 31 December 2025
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 C Harford Director
3rd March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Wolf Group UK Trading Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Wolf Group UK Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07381628 . The registered office is Bizhub 203 The Bridgewater Complex, Canal Street, Liverpool, Merseyside, L20 8AH.
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.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 20% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Wolf Group UK Trading Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation
The tax benefit for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax benefit is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 20,016
As at 31 December 2025 | 20,016
Amortisation
As at 1 January 2025 | 17,212
Provided during the period | 1,401
As at 31 December 2025 | 18,613
Net Book Value
As at 31 December 2025 | 1,403
As at 1 January 2025 | 2,804

Page 4
Page 5
Wolf Group UK Trading Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 4,534
Additions | 1,026
As at 31 December 2025 | 5,560
Depreciation
As at 1 January 2025 | 2,439
Provided during the period | 556
As at 31 December 2025 | 2,995
Net Book Value
As at 31 December 2025 | 2,565
As at 1 January 2025 | 2,095

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 225,179 |  | 277,449

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 475,351 |  | 603,260
Other debtors | 5,988 |  | 4,040
| 481,339 |  | 607,300

Page 5
Page 6
Wolf Group UK Trading Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 21,209 |  | 25,857
Bank loans and overdrafts | 5,834 |  | 10,000
Amounts owed to group undertakings | 113,802 |  | 24,921
Other creditors | 15,827 |  | 28,274
Taxation and social security | 81,924 |  | 104,734
| 238,596 |  | 193,786

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,834

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 236,001 |  | 236,001

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 10,431 |  | 6,336
Later than one year and not later than five years | 12,447 |  | 5,280
| 22,878 |  | 11,616

12. Ultimate Controlling Party
The company's immediate controlling party is Wolf Group OÜ by virtue of its ownership of 100% of the issued share capital in the company.
13. Audit Information
The auditor's report on the accounts of Wolf Group UK Trading Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Katharine Thompson FCA (Senior Statutory Auditor) for and on behalf of Stubbs Parkin Limited, 55 Hoghton Street, Southport, PR9 0PG , Statutory Auditor.
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