REGISTERED NUMBER: 16597958 (England and Wales)

WISTERIA HOUSE GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 22 JULY 2025 TO 31 MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms L R Collins

REGISTERED OFFICE:

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

REGISTERED NUMBER:

16597958 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

FIXED ASSETS

Investments

5

5,932,533

CURRENT ASSETS

Debtors

6

5,865,308

CREDITORS

Amounts falling due within one year

7

5,210,307

NET CURRENT ASSETS

655,001

TOTAL ASSETS LESS CURRENT LIABILITIES

6,587,534

CAPITAL AND RESERVES

Called up share capital

5,932,231

Retained earnings

655,303

6,587,534

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 25 August 2026 and were signed by:

Ms L R Collins - Director

1.	STATUTORY INFORMATION

Wisteria House Group 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 presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to the period presented, being from the date of incorporation to 31 May 2026. The period end is now aligned with the rest of the Wisteria group.

The financial statements have been prepared under the historical cost convention.

Going Concern

The directors believe that the group is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Wisteria House Group 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

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The director considers that there are no critical estimates used in the accounts preparation, as entries are backed up to subsequent supporting transactions

Investments in subsidiaries

Investments in subsidiary undertakings are stated at cost less any provision for any permanent diminution in value.

Impairment of Assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss if recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the assets in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Provisions for liabilities

Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

The amount recognised as a provision is the best estimate of the consideration required to settle the present recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance costs in profit or loss in the period it arises.

The Company recognises a provision for annual leave accrued by employees for services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months, measured at the salary costs payable for the period of absence.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised costs using the effective interest method.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

5,932,533

Reclassification/transfer

1,000,000

At 31 May 2026

6,932,533

PROVISIONS

Reclassification

1,000,000

At 31 May 2026

1,000,000

NET BOOK VALUE

At 31 May 2026

5,932,533

During the period, on 30th September 2025, a share for share exchange took place, whereby 100% of the shares in Wisteria House Holdings Limited were acquired by Wisteria House Group Limited, in exchange for ordinary equity shares in Wisteria House Group Limited.

During the year, Wisteria House Holdings Limited, one of the 100% owned subsidiaries transferred a property via a dividend in specie to Wisteria House Stoke Limited another wholly owned subsidiary. Therefore being a transfer of the investment totalling £1,000,000 from Wisteria House Holdings Limited to Wisteria House Stoke Limited. The distribution was made at the discretion of the Company as parent undertaking of the group.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

5,865,308

Amounts owed from group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

4,521,289

Other creditors

689,018

5,210,307

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

8.	SECURED DEBTS

The mortgage in the group is held in the Holdings company secured against all assets and undertakings of Wisteria House Group Limited via a fixed and floating charge, this security also contained a negative pledge and a cross company guarantee.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms Louise Collins.