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11088977 frs-bus:Original frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 11088977
Wildbore Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11088977
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 237 137
237 137
CURRENT ASSETS
Debtors 5 106,020 170,011
Cash at bank and in hand 33,999 19,999
140,019 190,010
Creditors: Amounts Falling Due Within One Year 6 (24,454 ) (42,855 )
NET CURRENT ASSETS (LIABILITIES) 115,565 147,155
TOTAL ASSETS LESS CURRENT LIABILITIES 115,802 147,292
NET ASSETS 115,802 147,292
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 115,702 147,192
SHAREHOLDERS' FUNDS 115,802 147,292
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For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Alan Wildbore
Director
9 October 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Wildbore Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11088977 . The registered office is Derwent View, Stores Road, Derby, DE21 4BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 May 2023 (2022: year ended 31 May 2022).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with the Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.3. Investments
Unlisted investments (including subsidiaries, joint ventures and associates) are measured at cost less impairment.
2.4. Investment income
Dividend income is recognised as the company’s right to receive payment is established. 
2.5. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Other than the director, the average number of employees during the year was: 1 (2022: 1)
1 1
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4. Investments
Unlisted
£
Cost
As at 1 June 2022 237
Additions 100
As at 31 May 2023 337
Provision
As at 1 June 2022 100
As at 31 May 2023 100
Net Book Value
As at 31 May 2023 237
As at 1 June 2022 137
The company's investments at the Balance Sheet date include the following:
Subsidiaries
Max Earthworks Limited 100% shareholdering of Ordinary shares.
Max Plant (Midlands) Limited 100% shareholding of Ordinary shares. On 15 February 2022 the company entered liquidation and an impairment against this investment was provided for accordingly. At the balance sheet date, the company is still in liquidation. 
Joint Ventures
Max Waste Solutions Limited 50% shareholding of A shares.
Barlborough Links Golf & Leisure Limited 50% shareholding of A shares.
Associates
Global Golf & Leisure Limited 35% shareholding of Ordinary shares.
Midland Land Investments Limited 33% shareholding of Ordinary shares.
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 22,304 41,795
Director's loan account 83,716 128,216
106,020 170,011
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 22,179 41,670
Other creditors 335 235
Accruals and deferred income 992 950
Amounts owed to other participating interests 948 -
24,454 42,855
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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8. Post Balance Sheet Events
On 30th September the company disposed of it’s shares in Barlborough Links Golf & Leisure Limited, a joint venture undertaking for total consideration of £58,000.
9. Related Party Transactions
During the year ended 31 May 2023 dividends of £28,000 (2022: £16,500) were received from a joint venture undertaking. Total dividends of £25,000 (2022: £10,000) were also received from an associate undertaking.
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