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REGISTERED NUMBER: 08452646 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

WILDROCK CONSTRUCTION LIMITED

WILDROCK CONSTRUCTION LIMITED (REGISTERED NUMBER: 08452646)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

WILDROCK CONSTRUCTION LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTORS: P W H Wild
Mrs V A Wild





REGISTERED OFFICE: Office 1, The Chimney Building
Clock Tower Park
New Hall
Longmoor Lane
Liverpool
L10 1LD





REGISTERED NUMBER: 08452646 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

WILDROCK CONSTRUCTION LIMITED (REGISTERED NUMBER: 08452646)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,438 5,918

CURRENT ASSETS
Stocks 2,370,833 -
Debtors 5 42,898 1,205,609
Cash at bank and in hand 13,278 536
2,427,009 1,206,145
CREDITORS
Amounts falling due within one year 6 287,312 89,904
NET CURRENT ASSETS 2,139,697 1,116,241
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,144,135

1,122,159

CREDITORS
Amounts falling due after more than one
year

7

1,056,570

24,167
NET ASSETS 1,087,565 1,097,992

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 1,087,465 1,097,892
SHAREHOLDERS' FUNDS 1,087,565 1,097,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 19 September 2024 and were signed on its behalf by:





P W H Wild - Director


WILDROCK CONSTRUCTION LIMITED (REGISTERED NUMBER: 08452646)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

WILDROCK CONSTRUCTION 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

WILDROCK CONSTRUCTION LIMITED (REGISTERED NUMBER: 08452646)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 33,250
DEPRECIATION
At 1 January 2023 27,332
Charge for year 1,480
At 31 December 2023 28,812
NET BOOK VALUE
At 31 December 2023 4,438
At 31 December 2022 5,918

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 41 -
Other debtors 42,857 1,205,609
42,898 1,205,609

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 170,940 40
Taxation and social security 106,372 79,864
287,312 89,904

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 14,167 24,167
Other creditors 1,042,403 -
1,056,570 24,167

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 January 2023 1,097,892
Deficit for the year (10,427 )
At 31 December 2023 1,087,465

WILDROCK CONSTRUCTION LIMITED (REGISTERED NUMBER: 08452646)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

10. RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £1,042,403 (2022 other debtors £1,205,609) due to PV Wild Holdings UK Limited the parent company of Next Big Thing Developments Ltd, this company's parent company.

11. ULTIMATE CONTROLLING PARTY

The controlling party is PV Wild Holdings UK Ltd.

On 23 December 2020 the company became a wholly owned subsidiary of Next Big Thing Developments Ltd a company owned by PV Wild Holdings UK Ltd.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
WILDROCK CONSTRUCTION LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WILDROCK CONSTRUCTION LIMITED for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of WILDROCK CONSTRUCTION LIMITED, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WILDROCK CONSTRUCTION LIMITED and state those matters that we have agreed to state to the Board of Directors of WILDROCK CONSTRUCTION LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WILDROCK CONSTRUCTION LIMITED and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WILDROCK CONSTRUCTION LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of WILDROCK CONSTRUCTION LIMITED. You consider that WILDROCK CONSTRUCTION LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WILDROCK CONSTRUCTION LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................