Silverfin false 31/05/2023 01/06/2022 31/05/2023 Nancy Le Breton Batty 01/08/2007 Richard John Faulkner Batty 01/05/2003 16 October 2023 The principal activity of the Company during the financial year was motion picture production. 04574888 2023-05-31 04574888 bus:Director1 2023-05-31 04574888 bus:Director2 2023-05-31 04574888 2022-05-31 04574888 core:CurrentFinancialInstruments 2023-05-31 04574888 core:CurrentFinancialInstruments 2022-05-31 04574888 core:Non-currentFinancialInstruments 2023-05-31 04574888 core:Non-currentFinancialInstruments 2022-05-31 04574888 core:ShareCapital 2023-05-31 04574888 core:ShareCapital 2022-05-31 04574888 core:RetainedEarningsAccumulatedLosses 2023-05-31 04574888 core:RetainedEarningsAccumulatedLosses 2022-05-31 04574888 core:OfficeEquipment 2022-05-31 04574888 core:ComputerEquipment 2022-05-31 04574888 core:OfficeEquipment 2023-05-31 04574888 core:ComputerEquipment 2023-05-31 04574888 bus:OrdinaryShareClass1 2023-05-31 04574888 2022-06-01 2023-05-31 04574888 bus:FullAccounts 2022-06-01 2023-05-31 04574888 bus:SmallEntities 2022-06-01 2023-05-31 04574888 bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 04574888 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 04574888 bus:Director1 2022-06-01 2023-05-31 04574888 bus:Director2 2022-06-01 2023-05-31 04574888 core:OfficeEquipment core:TopRangeValue 2022-06-01 2023-05-31 04574888 core:ComputerEquipment core:TopRangeValue 2022-06-01 2023-05-31 04574888 2021-06-01 2022-05-31 04574888 core:OfficeEquipment 2022-06-01 2023-05-31 04574888 core:ComputerEquipment 2022-06-01 2023-05-31 04574888 bus:OrdinaryShareClass1 2022-06-01 2023-05-31 04574888 bus:OrdinaryShareClass1 2021-06-01 2022-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 04574888 (England and Wales)

WILDER LIMITED

Unaudited Financial Statements
For the financial year ended 31 May 2023
Pages for filing with the registrar

WILDER LIMITED

Unaudited Financial Statements

For the financial year ended 31 May 2023

Contents

WILDER LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 May 2023
WILDER LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 May 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 2,233 2,979
2,233 2,979
Current assets
Debtors 4 48,427 58,117
Cash at bank and in hand 5 9,766 27,142
58,193 85,259
Creditors: amounts falling due within one year 6 ( 36,319) ( 53,626)
Net current assets 21,874 31,633
Total assets less current liabilities 24,107 34,612
Creditors: amounts falling due after more than one year 7 ( 20,752) ( 32,336)
Net assets 3,355 2,276
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account 3,255 2,176
Total shareholders' funds 3,355 2,276

For the financial 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.

Directors' responsibilities:

The financial statements of Wilder Limited (registered number: 04574888) were approved and authorised for issue by the Director. They were signed on its behalf by:

Richard John Faulkner Batty
Director

16 October 2023

WILDER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2023
WILDER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2023
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 year, unless otherwise stated.

General information and basis of accounting

Wilder 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 35 Ballards Lane, London, N3 1XW, 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 £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

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.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

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:

Office equipment 5 years straight line
Computer equipment 3 years straight line

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.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Tangible assets

Office equipment Computer equipment Total
£ £ £
Cost
At 01 June 2022 69,742 30,396 100,138
Additions 120 518 638
At 31 May 2023 69,862 30,914 100,776
Accumulated depreciation
At 01 June 2022 67,067 30,092 97,159
Charge for the financial year 908 476 1,384
At 31 May 2023 67,975 30,568 98,543
Net book value
At 31 May 2023 1,887 346 2,233
At 31 May 2022 2,675 304 2,979

4. Debtors

2023 2022
£ £
Trade debtors 16,180 18,084
Corporation tax 18,168 18,168
Other debtors 14,079 21,865
48,427 58,117

5. Cash and cash equivalents

2023 2022
£ £
Cash at bank and in hand 9,766 27,142

6. Creditors: amounts falling due within one year

2023 2022
£ £
Bank loans 11,584 28,037
Taxation and social security 16,585 17,730
Other creditors 8,150 7,859
36,319 53,626

7. Creditors: amounts falling due after more than one year

2023 2022
£ £
Bank loans (secured) 20,752 32,336

8. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

9. Related party transactions

Transactions with the entity's directors

2023 2022
£ £
Balance owed by directors 2,082 4,823

Interest will be charged at HMRC rates on this loan until the date of repayment.