Witham Group Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05867643

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		108,001		108,001

			108,001		108,001
CURRENT ASSETS
Debtors	6	104,173		104,173

		104,173		104,173
Creditors: Amounts Falling Due Within One Year	7	(1 )		(1 )

NET CURRENT ASSETS (LIABILITIES)			104,172		104,172

TOTAL ASSETS LESS CURRENT LIABILITIES			212,173		212,173

NET ASSETS			212,173		212,173

CAPITAL AND RESERVES
Called up share capital			108,500		108,500
Share premium account			4,500		4,500
Profit and Loss Account			99,173		99,173

SHAREHOLDERS' FUNDS			212,173		212,173

Page 1

Page 2

Witham Group Holdings Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N R Bottom

Director

30/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Witham Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05867643 . The registered office is Outer Circle Road, Lincoln, Lincolnshire, LN2 4HL.

2. Statement of Compliance

The financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

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

3.2. Exemption From Preparing Consolidated Financial Statements

The financial statements present information about the company as an individual undertaking not about its group. The company is not required to prepare group accounts since it satisfies the exemptions available as defined by Section 399 of the Companies Act 2006 as it and its subsidiaries qualify as a small group.

3.3. Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

3.4. Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3.5. Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

3.6. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3.7. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.8. Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Page 3

Page 4

Witham Group Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 6 April 2025	108,001

As at 31 March 2026	108,001

Provision
As at 6 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	108,001

As at 6 April 2025	108,001

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Registered office	Holding	Proportion of voting rights and shares held
Witham Oil and Paint Ltd	England and Wales	Ordinary	100%
Witham Group Limited	England and Wales	Ordinary	100%
Witham Oil and Paint (Soham) Ltd	England and Wales	Ordinary	100%
Witham Oil and Paint (Lowestoft) Ltd	England and Wales	Ordinary	100%
Eastern Counties Lubricants Ltd	England and Wales	Ordinary	100%
Witham Oil and Grease Co Ltd	England and Wales	Ordinary	100%
United Paints Ltd	England and Wales	Ordinary	100%
Witham Motorsport Limited	England and Wales	Ordinary	100%

Subsidiary undertakings

Witham Oil and Paint Ltd

The principal activity of Witham Oil and Paint Ltd is manufacture, sale and distribution of oils, paints and ancillary equipment.

Witham Group Limited

The principal activity of Witham Group Limited is Dormant.

Witham Oil and Paint (Soham) Ltd

The principal activity of Witham Oil and Paint (Soham) Ltd is wholesale distribution of paints and oils.

Witham Oil and Paint (Lowestoft) Ltd

The principal activity of Witham Oil and Paint (Lowestoft) Ltd is Dormant.

Eastern Counties Lubricants Ltd

The principal activity of Eastern Counties Lubricants Ltd is Dormant.

Witham Oil and Grease Co Ltd

The principal activity of Witham Oil and Grease Co Ltd is Dormant.

United Paints Ltd

The principal activity of United Paints Ltd is Dormant.

Witham Motorsport Limited

The principal activity of Witham Motorsport Limited is Dormant.

Page 4

Page 5

Witham Group Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by participating interests	104,173	104,173

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1	1

8. Related Party Disclosures

Summary of transactions with all subsidiaries

Amounts due from related parties in which the Directors have ultimate control totalled £104,173 (2025: £104,173).

9. Controlling Parties

The company's ultimate controlling party is Mr N R Bottom by virtue of his interest in the share capital of the company and he has overall control of the company and its activities.

Page 5