REGISTERED NUMBER: 12766872 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WOLF UK HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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

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 ) .

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

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

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.