Company No: 15091096 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Stuart Bewley
	Mark Edward Thompson (Resigned 20 November 2025)

REGISTERED OFFICE	2 Holly Tree House
	Northminster Business Park
	York
	YO26 6QU
	United Kingdom

COMPANY NUMBER

15091096 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	31.08.2025		31.08.2024
		£		£
Fixed assets
Tangible assets	3	9,491		19,984
		9,491		19,984
Current assets
Stocks	4	17,430		23,417
Debtors	5	70,790		45,425
Cash at bank and in hand	6	1,501		3,057
		89,721		71,899
Creditors: amounts falling due within one year	7	( 118,212)		( 91,724)
Net current liabilities		(28,491)		(19,825)
Total assets less current liabilities		(19,000)		159
Net (liabilities)/assets		( 19,000)		159
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		( 19,100 )		59
Total shareholders' (deficit)/funds		( 19,000)		159

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wirestone Limited (registered number: 15091096) were approved and authorised for issue by the Director on 19 May 2026. They were signed on its behalf by:

Stuart Bewley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Wirestone Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Holly Tree House, Northminster Business Park, York, YO26 6QU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	Year ended 31.08.2025		Period from 23.08.2023 to 31.08.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	7		4

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 September 2024	24,565		24,565
Disposals	( 8,580)		( 8,580)
At 31 August 2025	15,985		15,985
Accumulated depreciation
At 01 September 2024	4,581		4,581
Charge for the financial year	3,928		3,928
Disposals	( 2,015)		( 2,015)
At 31 August 2025	6,494		6,494
Net book value
At 31 August 2025	9,491		9,491
At 31 August 2024	19,984		19,984

4. Stocks

	31.08.2025		31.08.2024
	£		£
Work in progress	17,430		23,417

5. Debtors

	31.08.2025		31.08.2024
	£		£
Trade debtors	2,784		40,318
Other debtors	68,006		5,107
	70,790		45,425

6. Cash and cash equivalents

	31.08.2025		31.08.2024
	£		£
Cash at bank and in hand	1,501		3,057

7. Creditors: amounts falling due within one year

	31.08.2025		31.08.2024
	£		£
Bank loans	1,094		0
Trade creditors	28,434		15,017
Amounts owed to Group undertakings	74,500		67,000
CIS withheld	725		0
Taxation and social security	7,838		7,342
Other creditors	5,621		2,365
	118,212		91,724

8. Called-up share capital

	31.08.2025		31.08.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100