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REGISTERED NUMBER: 12766872 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WOLF UK HOLDINGS LIMITED

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WOLF UK HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr R S Baul

| Mr A M Joyce

| SECRETARY: | Mr R S Baul

| REGISTERED OFFICE: | 12 Victoria Road

| Barnsley

| United Kingdom

| S70 2BB

| REGISTERED NUMBER: | 12766872 (England and Wales)

| ACCOUNTANTS: | Xeinadin Barnsley Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| BANKERS: | Arbuthnot Latham & Co

| Arbuthnot House

| 7 Wilson Street

| London

| EC2M 2SN

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 155,687 |  | 67,781 |  |

Investments | 5 | 1,000 |  | 1,000 |  |

156,687 |  | 68,781 |  |

CURRENT ASSETS

Debtors | 6 | 357,222 |  | 495,982 |  |

Cash at bank | 279,754 |  | 205,655 |  |

636,976 |  | 701,637 |  |

CREDITORS

Amounts falling due within one year | 7 | 276,485 |  | 450,305 |  |

NET CURRENT ASSETS | 360,491 |  | 251,332 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 517,178 |  | 320,113 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (107,398 | ) | (49,809 | ) |

PROVISIONS FOR LIABILITIES | (38,957 | ) | (16,945 | ) |

NET ASSETS | 370,823 |  | 253,359 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2,000 |  | 2,000 |  |

Retained earnings | 368,823 |  | 251,359 |  |

SHAREHOLDERS' FUNDS | 370,823 |  | 253,359 |  |

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

BALANCE SHEET - continued

31 DECEMBER 2025

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

Mr R S Baul - Director

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Wolf UK Holdings Limited 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 Wolf UK Holdings Limited 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT.

| Management charge income is recognised as the company's right to receive payment is established.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Computer equipment |  | 20% Reducing balance |  |

| Motor vehicles |  | 20% Reducing balance |  |

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Investments

| Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 87,500 |  | 3,114 |  | 90,614 |  |

| Additions | 155,300 |  | 1,195 |  | 156,495 |  |

| Disposals | (87,500 | ) | - |  | (87,500 | ) |

| At 31 December 2025 | 155,300 |  | 4,309 |  | 159,609 |  |

| DEPRECIATION

| At 1 January 2025 | 22,404 |  | 429 |  | 22,833 |  |

| Charge for year | 13,437 |  | 904 |  | 14,341 |  |

| Eliminated on disposal | (33,252 | ) | - |  | (33,252 | ) |

| At 31 December 2025 | 2,589 |  | 1,333 |  | 3,922 |  |

| NET BOOK VALUE

| At 31 December 2025 | 152,711 |  | 2,976 |  | 155,687 |  |

| At 31 December 2024 | 65,096 |  | 2,685 |  | 67,781 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 155,300 |  |

| At 31 December 2025 | 155,300 |  |

| DEPRECIATION

| Charge for year | 2,588 |  |

| At 31 December 2025 | 2,588 |  |

| NET BOOK VALUE

| At 31 December 2025 | 152,712 |  |

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,000 |  |

| At 31 December 2024 | 1,000 |  |

6. | DEBTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | - |  | 3,688 |  |

| Amounts owed by group undertakings | 292,375 |  | - |  |

| Other loans | - |  | 300,000 |  |

| Prepayments and accrued income | 64,847 |  | 48,822 |  |

357,222 |  | 352,510 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | - |  | 143,472 |  |

| Aggregate amounts | 357,222 |  | 495,982 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts (see note 9) | 30,801 |  | 11,867 |  |

| Trade creditors | 116,620 |  | 100,945 |  |

| Amounts owed to group undertakings | - |  | 155,493 |  |

| Corporation tax | - |  | 23,527 |  |

| Social security and other taxes | 41,650 |  | 19,741 |  |

| VAT | 39,973 |  | 37,066 |  |

| Other creditors | 8,354 |  | 2,795 |  |

| Directors' current accounts | 21,287 |  | 88,871 |  |

| Accruals and deferred income | 17,800 |  | 10,000 |  |

276,485 |  | 450,305 |  |

WOLF UK HOLDINGS LIMITED (REGISTERED NUMBER: 12766872)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts (see note 9) | 107,398 |  | 49,809 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 30,801 |  | 11,867 |  |

| Between one and five years | 107,398 |  | 49,809 |  |

138,199 |  | 61,676 |  |

| Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 138,199 |  | 61,676 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 2,000 | Ordinary | £1 | 2,000 |  | 2,000 |  |

12. | OTHER FINANCIAL COMMITMENTS

| The company has provided a composite guarantee to secure the banking liabilities of its subsidiary, Wolf Components Limited. As at 31 December 2025, no amounts have been called under this guarantee.