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Registered number:
FOR THE YEAR ENDED 31 AUGUST 2025
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WOLVISTON GROUP LIMITED
COMPANY INFORMATION
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WOLVISTON GROUP LIMITED
CONTENTS
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WOLVISTON GROUP LIMITED
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
During the year ended 31 August 2025, Wolviston Group Limited continued to focus on disciplined management, operational efficiency and the long-term development of the Group’s service offering across recruitment, engineering design and project management consultancy services.
The year was characterised by more challenging market conditions, with turnover reducing from £22.2 million to £19.4 million. Against that backdrop, the Group would have remained profitable and cash generative, reporting profit before taxation of £312k, however a significant bad debt of £321k has resulted in a £9k loss before tax. Despite this the Group has ended the year with net assets of £6.6 million. Cash at bank increased to £3.1 million at the year end, supporting the Group’s continuing financial stability. Gross profit for the year was £1.76 million, with gross profit margin of 9.1%. Whilst this was lower than the prior year, the Board considers the result to be resilient in the context of reduced activity levels in certain parts of the market and ongoing economic uncertainty. The Group continued to review the performance and positioning of each of its operating businesses during the year to ensure resources remained aligned to client demand and future opportunity. This included maintaining focus on service quality, client retention, cost control and selective investment in areas that support long-term growth and diversification. The Board remains confident in the underlying strength of the Group. The business benefits from a strong balance sheet, established client relationships, experienced leadership and a diversified service offering, which together provide a solid platform for future development.
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WOLVISTON GROUP LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
The Board recognises that effective risk management is central to protecting the Group’s financial position, reputation and long-term prospects. The Senior Leadership Team meets regularly to identify, assess and manage the principal risks facing the business. These risks are monitored throughout the year and mitigating actions are reviewed on an ongoing basis.
Market and economic conditions: Demand for the Group’s services is influenced by broader economic conditions, client confidence, project activity and investment levels within the sectors in which it operates. A slowdown in these markets may affect turnover and profitability. Client concentration and retention: The Group’s performance depends on maintaining strong relationships with key clients and continuing to secure repeat business. The loss of a significant client, or a reduction in client activity, could adversely affect results. Credit and debtor risk: As a people and services business, the Group is exposed to the risk of late payment or non-payment by clients. This is managed through credit checks, regular debtor review, active credit control and close oversight of customer exposure. Regulatory and compliance risk: The Group operates in regulated markets and must comply with a range of legal, financial, employment and tax obligations. Failure to maintain compliance could expose the Group to financial, legal and reputational risk. People risk: The Group’s success depends on attracting, retaining and developing experienced employees and leadership across its operating businesses. Recruitment challenges, loss of key personnel or insufficient succession planning could affect performance. Operational and systems risk: The Group relies on internal processes, reporting controls and IT systems to deliver services effectively. Any significant failure in systems, data security or operational controls could disrupt trading and impact service delivery. Competition and reputation: The Group operates in competitive markets where service quality, responsiveness and trusted relationships are critical. Maintaining the Group’s reputation and differentiating its offer remain important to sustaining performance. To mitigate these risks, the Group maintains regular operational and financial reviews, defined management responsibilities, internal control procedures, compliance oversight and external professional support where appropriate. FINANCIAL RISK The Group continues to place significant emphasis on cash management, working capital control and balance sheet strength. Working capital requirements are monitored closely, with cash flow forecasting and financial planning forming part of the Group’s regular management process. The Board considers investment and future growth plans carefully, having regard to available cash resources, existing facilities and the need to maintain a prudent liquidity position. The Group’s funding arrangements and financial commitments are reviewed regularly to support the going concern basis of preparation. Credit risk is managed through established internal controls over customer acceptance, credit assessment, invoicing and debt collection. The Group continues to maintain disciplined oversight of aged debt and customer exposure, which has supported strong cash collection performance during the year. The Group’s longstanding client relationships, together with prudent financial management, continue to underpin its resilience and provide confidence in its ability to meet its obligations as they fall due.
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WOLVISTON GROUP LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
This report was approved by the board on 26 May 2026 and signed on its behalf.
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WOLVISTON GROUP LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The director presents her report and the financial statements for the year ended 31 August 2025.
The director is responsible for preparing the Group strategic report, the Director's report and the consolidated financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the director is required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The loss for the year, after taxation, amounted to £15,481 (2024 - profit £391,582).
A dividend of £230,000 was paid during the year.
The director who served during the year was:
Looking ahead, the Group remains committed to innovation and expansion, with a clear focus on penetrating new markets. A 5 year growth plan has been implemented which includes organic growth and growth by acquisition. The leadership changes implemented this year mark the beginning of an exciting new phase for Wolviston Group, ensuring we remain a trusted partner for our clients while driving long-term growth.
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WOLVISTON GROUP LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
The following matters are included in the strategic report: the business review, the principal risks and uncertainties and financial performance indicators.
The auditors, Waltons Business Advisers Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on 26 May 2026 and signed on its behalf.
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WOLVISTON GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF WOLVISTON GROUP LIMITED
We have audited the financial statements of Wolviston Group Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 August 2025, which comprise the Consolidated statement of comprehensive income, the Consolidated analysis of net debt, the Consolidated balance sheet, the Company balance sheet, the Consolidated statement of cash flows, the Consolidated statement of changes in equity, the Company statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
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WOLVISTON GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF WOLVISTON GROUP LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The director is responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group strategic report and the Director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Group strategic report and the Director's report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Director's report.
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WOLVISTON GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF WOLVISTON GROUP LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regulatory framework applicable to the group and the area in which it operates, and considered the risk of acts by the group that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material mistatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgeryor intentional misrepresentations, or through collusion. We identified the greatest potential for fraud in the following areas: recognition and completeness of income and posting of unusual journals. We discussed these risks with management and designed audit procedures to test the recognition and completeness of revenue. We reviewed journals posted around the year end to look for possible "window dressing".
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
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WOLVISTON GROUP LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF WOLVISTON GROUP LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants and Statutory Auditors
Maritime House
Harbour Walk
The Marina
Teesside
TS24 0UX
26 May 2026
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WOLVISTON GROUP LIMITED
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
Page 10
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WOLVISTON GROUP LIMITED
REGISTERED NUMBER: 05216781
CONSOLIDATED BALANCE SHEET
AS AT 31 AUGUST 2025
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WOLVISTON GROUP LIMITED
REGISTERED NUMBER: 05216781
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 May 2026.
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WOLVISTON GROUP LIMITED
REGISTERED NUMBER: 05216781
COMPANY BALANCE SHEET
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 May 2026.
The notes on pages 19 to 36 form part of these financial statements.
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WOLVISTON GROUP LIMITED
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024
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WOLVISTON GROUP LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024
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WOLVISTON GROUP LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
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WOLVISTON GROUP LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
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WOLVISTON GROUP LIMITED
CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 AUGUST 2025
Page 18
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
The Company is a private company, limited by shares, incorporated in England and Wales and its registered office is:
Wolviston House 5 Falcon Court Preston Farm Stockton-on-Tees TS18 3TS
2.ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies.
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
In respect of all subsidiaries, the Company and Group, the Director, having made due and careful enquiry and preparing forecasts, is of the opinion that the Company and Group have adequate working capital to execute their operations over the next 12 months. The Director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the Company and Group have adequate resources to continue in operational existence for the foreseeable future. As a result, the Director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.ACCOUNTING POLICIES (continued)
Intangible assets are amortised over 3-4 years on a straight line basis.
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of the group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the consolidated statement of comprehensive income over its useful economic life of 10 years.
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.ACCOUNTING POLICIES (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
The Group obtains finance in respect of its trade debtors under an invoice discounting agreement. This is regarded as a financing arrangement only, and the gross amount of the factored trade debtors is included in debtors with any advances received against these debts being included in other creditors. Interest and charges in respect of these arrangements are to the profit and loss account on an accruals basis.
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Analysis of turnover by country of destination:
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 23
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 24
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 25
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
11.TAXATION (continued)
There were no factors that may affect future tax charges.
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 27
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 28
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
15.TANGIBLE FIXED ASSETS (continued)
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 30
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
SUBSIDIARY UNDERTAKINGS (continued)
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 32
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 33
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
23.DEFERRED TAXATION (continued)
Capital redemption reserve
Profit and loss account
The Group contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the Group to the fund and amounted to £162,538 (2024: £140,609). Contributions totaling £49,792 (2024: £50,439) were payable to the fund at the balance sheet date.
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WOLVISTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Wolviston Group Limited is under the control of S Anderson by virtue of her shareholding.
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