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Registration number: 06367195

Wildlife & Water Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

Wildlife & Water Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 11

 

Wildlife & Water Limited

Company Information

Director

Mr Jeremy Martin Tyrrell

Company secretary

Mr Michael Jonathan Tyrrell

Registered office

Cathedral Marina
Waterside
Ely
Cambridgeshire
CB7 4AU

Accountants

Tayabali & White 5 High Green
Great Shelford
Cambridge
CB22 5EG

 

Wildlife & Water Limited

(Registration number: 06367195)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1

1

Investments

5

250,009

250,009

 

250,010

250,010

Current assets

 

Debtors

6

4,850,428

4,685,201

Cash at bank and in hand

 

1,318

24,633

 

4,851,746

4,709,834

Creditors: Amounts falling due within one year

7

(2,498,023)

(1,967,381)

Net current assets

 

2,353,723

2,742,453

Total assets less current liabilities

 

2,603,733

2,992,463

Creditors: Amounts falling due after more than one year

7

(1,471,253)

(1,889,256)

Net assets

 

1,132,480

1,103,207

Capital and reserves

 

Called up share capital

8

319,931

319,931

Share premium reserve

820,072

820,072

Retained earnings

(7,523)

(36,796)

Shareholders' funds

 

1,132,480

1,103,207

For the financial year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

 

Wildlife & Water Limited

(Registration number: 06367195)
Balance Sheet as at 31 October 2024

Approved and authorised by the director on 27 May 2025
 

.........................................
Mr Jeremy Martin Tyrrell
Director

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The company's registered number is 06367195.

The address of its registered office is:
Cathedral Marina
Waterside
Ely
Cambridgeshire
CB7 4AU

These financial statements were authorised for issue by the director on 27 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures & fittings

25% on cost

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.

Investments

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

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.

Borrowings

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2023 - 4).

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

4

Tangible assets

Fixtures and fittings
£

Total
£

Cost or valuation

At 1 November 2023

24,480

24,480

At 31 October 2024

24,480

24,480

Depreciation

At 1 November 2023

24,479

24,479

At 31 October 2024

24,479

24,479

Carrying amount

At 31 October 2024

1

1

At 31 October 2023

1

1

5

Investments

2024
£

2023
£

Investments in subsidiaries

250,009

250,009

Subsidiaries

£

Cost or valuation

At 1 November 2023

250,009

Provision

Carrying amount

At 31 October 2024

250,009

At 31 October 2023

250,009

6

Debtors

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Current

Note

2024
£

2023
£

Amounts owed by related parties

11

4,850,428

4,685,201

   

4,850,428

4,685,201

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

9

218,476

218,476

Taxation and social security

 

9,757

-

Accruals and deferred income

 

5,600

-

Other creditors

 

-

2,780

Amounts due to related parties

 

2,264,190

1,746,125

 

2,498,023

1,967,381

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

9

1,471,253

1,889,256

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

319,931

319,931

319,931

319,931

       

9

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

1,471,253

1,889,256

Current loans and borrowings

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

2024
£

2023
£

Bank borrowings

218,476

218,476

10

Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are financial commitments of £1,689,729 (2023 - £2,107,732). Bank loans are secured by way of a fixed and floating charge over the assets of the company.

Other companies within the Wildlife & Water Limited Group have entered into a financing arrangement with their bankers. This is secured by a fixed unlimited guarantee over all the assets of the Wildlife & Water Limited Group.

11

Related party transactions

 

Wildlife & Water Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Director's remuneration

The director's remuneration for the year was as follows:

2024
£

2023
£