Caseware UK (AP4) 2024.0.164 2024.0.164 2022-05-312022-05-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2021-06-01falseNo description of principal activity11truetruefalse 09573293 2021-06-01 2022-05-31 09573293 2020-06-01 2021-05-31 09573293 2022-05-31 09573293 2021-05-31 09573293 c:Director1 2021-06-01 2022-05-31 09573293 d:CurrentFinancialInstruments 2022-05-31 09573293 d:CurrentFinancialInstruments 2021-05-31 09573293 d:Non-currentFinancialInstruments 2022-05-31 09573293 d:Non-currentFinancialInstruments 2021-05-31 09573293 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 09573293 d:CurrentFinancialInstruments d:WithinOneYear 2021-05-31 09573293 d:Non-currentFinancialInstruments d:AfterOneYear 2022-05-31 09573293 d:Non-currentFinancialInstruments d:AfterOneYear 2021-05-31 09573293 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-05-31 09573293 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2021-05-31 09573293 d:ShareCapital 2022-05-31 09573293 d:ShareCapital 2021-05-31 09573293 d:RetainedEarningsAccumulatedLosses 2022-05-31 09573293 d:RetainedEarningsAccumulatedLosses 2021-05-31 09573293 c:FRS102 2021-06-01 2022-05-31 09573293 c:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 09573293 c:FullAccounts 2021-06-01 2022-05-31 09573293 c:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 09573293 2 2021-06-01 2022-05-31 09573293 e:PoundSterling 2021-06-01 2022-05-31 iso4217:GBP xbrli:pure

Registered number: 09573293









WILDER DIGITAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2022

 
WILDER DIGITAL LIMITED
REGISTERED NUMBER: 09573293

BALANCE SHEET
AS AT 31 MAY 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
146,284
116,238

Cash at bank and in hand
 5 
-
48,185

  
146,284
164,423

Creditors: amounts falling due within one year
 6 
(107,167)
(103,940)

Net current assets
  
 
 
39,117
 
 
60,483

Total assets less current liabilities
  
39,117
60,483

Creditors: amounts falling due after more than one year
 7 
(29,854)
(39,352)

  

Net assets
  
9,263
21,131


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
9,262
21,130

  
9,263
21,131


Page 1

 
WILDER DIGITAL LIMITED
REGISTERED NUMBER: 09573293
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2022

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

Tom Lillywhite
Director

Date: 4 August 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
WILDER DIGITAL LIMITED
REGISTERED NUMBER: 09573293
Page 3

 
WILDER DIGITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022

1.


General information

Wilder Digital Limited is a private company limited by shares and incorporated in England and Wales (registered number 09573293). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

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

Page 4

 
WILDER DIGITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).


4.


Debtors

2022
2021
£
£


Other debtors
112,428
89,768

Tax recoverable
33,856
26,470

146,284
116,238


Page 5

 
WILDER DIGITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022

5.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
-
48,185

Less: bank overdrafts
(16,381)
-

(16,381)
48,185



6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank overdrafts
16,381
-

Bank loans
10,648
10,648

Corporation tax
62,922
58,049

Other taxation and social security
13,216
30,472

Other creditors
-
521

Accruals and deferred income
4,000
4,250

107,167
103,940



7.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
29,854
39,352

29,854
39,352


Page 6

 
WILDER DIGITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022

8.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£

Amounts falling due within one year

Bank loans
10,648
10,648


10,648
10,648

Amounts falling due 1-2 years

Bank loans
29,854
39,352


29,854
39,352



40,502
50,000



9.


Related party transactions

Inlcuded in other debtors is an amount of £104,106 (2021 - £81,447) due from the director.

 
Page 7