Company Registration No. 05730996 (England and Wales)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
CONTENTS
Page
Balance Sheet
2 - 3
Notes to the financial statements
4 - 9
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
COMPANY INFORMATION
- 1 -
Directors
Dr N C Fox
Mrs B I M Fox
Secretary
Mrs B I M Fox
Company Number
05730996
Registered Office
Penllynin Farm
College Road
Carmarthen
Carmarthenshire
SA33 5EH
Accountants
Clay Shaw Butler Limited
24 Lammas Street
Carmarthen
Carmarthenshire
SA31 3AL
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed Assets
Tangible assets
4
2,145,305
2,186,043
Investments
5
100
100
2,145,405
2,186,143
Current assets
Stocks
45,141
45,428
Debtors
3,164,247
3,378,076
Investments
942,683
855,668
Cash at bank and in hand
512,395
515,125
4,664,466
4,794,297
Creditors: Amounts Falling Due Within One Year
(25,730)
(52,000)
Net current assets
4,638,736
4,742,297
Total assets less current liabilities
6,784,141
6,928,440
Creditors: Amounts Falling Due After More Than One Year
6
(388,375)
(392,401)
Provisions for liabilities
(137,951)
(122,040)
Net assets
6,257,815
6,413,999
Capital and Reserves
Called up share capital
200
200
Revaluation reserve
7
313,965
235,804
Retained earnings
5,943,650
6,177,995
Total equity
6,257,815
6,413,999
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 3 -

For the financial year ended 31 December 2024 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 April 2025 and are signed on its behalf by:
Dr N C Fox
Director
Company registration number 05730996 (England and Wales)
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
1
Accounting policies
Company information

International Wildlife Consultants (UK) is a private company limited by shares incorporated in England and Wales. The registered office is Penllynin Farm, College Road, Carmarthen, Carmarthenshire, SA33 5EH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
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.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business in 2007 over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

 

1.4
Tangible Fixed Assets

Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Improvements to property
2% on cost and No depreciation
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

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.

INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
1.5
Fixed Asset Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.10
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
5
6
3
Intangible fixed assets
Total
£
Cost
At 1 January 2024 and 31 December 2024
102,586
Amortisation and impairment
At 1 January 2024 and 31 December 2024
102,586
Carrying amount
At 31 December 2024
-
0
At 31 December 2023
-
0
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
4
Tangible Fixed Assets
Freehold land and buildings
Improvements to property
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 January 2024
1,138,953
965,878
336,031
82,353
35,488
78,389
2,637,092
Additions
-
0
-
0
4,000
-
0
-
0
-
0
4,000
Disposals
-
0
-
0
(15,250)
-
0
-
0
(12,600)
(27,850)
At 31 December 2024
1,138,953
965,878
324,781
82,353
35,488
65,789
2,613,242
Depreciation and impairment
At 1 January 2024
-
0
57,821
243,725
51,749
31,671
66,083
451,049
Depreciation charged in the year
-
0
14,823
13,583
4,591
1,230
2,516
36,743
Eliminated in respect of disposals
-
0
-
0
(9,498)
-
0
-
0
(10,357)
(19,855)
At 31 December 2024
-
0
72,644
247,810
56,340
32,901
58,242
467,937
Carrying amount
At 31 December 2024
1,138,953
893,234
76,971
26,013
2,587
7,547
2,145,305
At 31 December 2023
1,138,953
908,057
92,306
30,604
3,817
12,306
2,186,043
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
5
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
100
100
6
Creditors: Amounts Falling Due After More Than One Year

The long-term loans are secured by fixed charges over the assets of the company.

 

The following secured debts are included within creditors:

 

 

 

 

 

 

2023

 

2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bank loans

 

 

 

426,382

 

444,880

 

Creditors which fall due after five years are as follows:
2024
2023
£
£
Payable by instalments
(312,374)
(256,481)
7
Revaluation reserve
2024
2023
£
£
At the beginning of the year
235,804
197,231
Other movements
78,161
38,573
At the end of the year
313,965
235,804
8
Related party transactions

Mickelbo Limited is a subsidiary of the company and is therefore a related party.

During the year interest free loans of £247,634(2023 - £1,108,150) were repaid to the company.

At the balance sheet date, the company was owed £1,668,061 (2023 - £1,915,695) by Mickelbo Limited.

 

Wingbeat Limited is a related party by virtue of the same ultimate controlling party.

During the year the company made interest free loans to Wingbeat Limited of 3,368 (2023 - £13,116).

At the balance sheet date, the company was owed £16,484 (2023 - £13,116) by Wingbeat Limited.

 

The Bevis Trust for Wildlife Management is a related party by virtue of the same ultimate controlling party.

During the year interest free loans of £184 were repaid to the company (2023 - £462,560 ).

At the balance sheet date, the company was owed £153 (2023 - £337) by The Bevis Trust for Wildlife Management.

 

 

 

INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
9
Directors' transactions

Dividends totalling £0 (2023 - £0) were paid in the year in respect of shares held by the company's directors.

The following advances and credits to a director subsisted during the years ended

31 December 2023 and 31 December 2022:

 

 

 

 

 

 

 

Dr N C Fox

2024

 

2023

Balance outstanding at start of year

225,457

 

-109,856

Amounts advanced

-

 

335,313

Amounts repaid

184,078

 

-

Amounts written off

-

 

-

Amounts waived

-

 

-

Balance outstanding at end of year

41,379

 

225,457

 

 

 

 

Mrs B I M Fox

2024

 

2023

Balance outstanding at start of year

722,664

 

567,577

Amounts advanced

-

 

155,087

Amounts repaid

19,636

 

-

Amounts written off

-

 

 

Amounts waived

-

 

 

Balance outstanding at end of year

703,028

 

722,664

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