REGISTERED NUMBER: 15854932 (England and Wales)

WHARFEDALE GROUP HOLDINGS LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S F Kunz

B C Kunz

REGISTERED OFFICE:

Wharfedale House

28 Smithies Lane

Birstall

Batley

WF17 9HR

REGISTERED NUMBER:

15854932 (England and Wales)

FIXED ASSETS

Investments

4

104,166,048

104,066,048

CURRENT ASSETS

Debtors

5

90,000

-

Cash at bank

2,959,835

-

3,049,835

-

CREDITORS

Amounts falling due within one year

6

62

-

NET CURRENT ASSETS

3,049,773

-

TOTAL ASSETS LESS CURRENT LIABILITIES

107,215,821

104,066,048

CREDITORS

Amounts falling due after more than one year

7

56,453,625

56,353,625

NET ASSETS

50,762,196

47,712,423

CAPITAL AND RESERVES

Called up share capital

8

46,375

46,375

Share premium

37,148,288

37,148,288

Retained earnings

13,567,533

10,517,760

SHAREHOLDERS' FUNDS

50,762,196

47,712,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 4 August 2026 and were signed on its behalf by:

S F Kunz - Director

1.	STATUTORY INFORMATION

WHARFEDALE GROUP 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.

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 WHARFEDALE GROUP 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

104,066,048

Additions

100,000

At 31 March 2026

104,166,048

NET BOOK VALUE

At 31 March 2026

104,166,048

At 31 March 2025

104,066,048

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

90,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to group undertakings

62

-

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to group undertakings

100,000

-

Other creditors

56,353,625

56,353,625

56,453,625

56,353,625

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

56,353,625

56,353,625

Within other loans is a non-qualifying corporate bond due to Brian Charles Kunz, a director of the company.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

15,125

Ordinary 'A'

£1

15,125

15,125

26,375

Ordinary 'B'

£1

26,375

26,375

4,875

Ordinary 'C'

£1

4,875

4,875

46,375

46,375

9.	RELATED PARTY DISCLOSURES

Wharfedale Limited is a related party as a wholly owned subsidiary of Wharfedale Group Holdings Limited.

During the year Wharfedale Limited paid for expenses on behalf of the parent company, at the year end Wharfedale Group Holdings Limited was owed £62 (2025 - £0).

During the year Wharfedale Limited paid dividends of £3,400,000 to Wharfedale Group Holdings Limited.

Wharfedale Developers Limited is a related party as Wharfedale Group Holdings Limited acquired a minority shareholding in this accounting period. At the year end Wharfedale Developers Limited was owed £100,000 (2025 - £0), this loan is unsecured, interest free and repayable upon demand.

Wharfedale Asset Management Limited is a related party as a wholly owned subsidiary of Wharfedale Developers Limited.

During the year Wharfedale Group Holdings Limited loaned Wharfedale Asset Management Limited £90,000, this loan is unsecured, interest free and repayable upon demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Simon Fraser Kunz due to his majority shareholding.