Wild & Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03141606

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,855		29,259
Investments	5		231,232		210,894

			236,087		240,153
CURRENT ASSETS
Debtors	6	155,460		130,833
Cash at bank and in hand		312,286		141,586

		467,746		272,419
Creditors: Amounts Falling Due Within One Year	7	(97,024 )		(91,816 )

NET CURRENT ASSETS (LIABILITIES)			370,722		180,603

TOTAL ASSETS LESS CURRENT LIABILITIES			606,809		420,756

Creditors: Amounts Falling Due After More Than One Year	8		-		(20,825 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,214 )		(10,572 )

NET ASSETS			605,595		389,359

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			605,585		389,349

SHAREHOLDERS' FUNDS			605,595		389,359

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Wild & Company Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Wild

Director

11/04/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wild & Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03141606 . The registered office is Tudor House, Royal Court, Macclesfield, Cheshire, SK11 7AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Wild & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	22,140	84,028	12,045	10,674	128,887
Additions	-	-	-	3,247	3,247
Disposals	-	(84,028 )	-	-	(84,028 )

As at 31 March 2025	22,140	-	12,045	13,921	48,106

Depreciation
As at 1 April 2024	21,486	57,995	11,907	8,240	99,628
Provided during the period	163	-	35	1,420	1,618
Disposals	-	(57,995 )	-	-	(57,995 )

As at 31 March 2025	21,649	-	11,942	9,660	43,251

Net Book Value
As at 31 March 2025	491	-	103	4,261	4,855

As at 1 April 2024	654	26,033	138	2,434	29,259

5. Investments

	Listed
	£
Cost
As at 1 April 2024	210,894
Additions	20,338

As at 31 March 2025	231,232

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	231,232

As at 1 April 2024	210,894

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Wild & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	10,009	15,315
Prepayments and accrued income	9,745	17,585
Directors' loan accounts	135,706	97,933

	155,460	130,833

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	10,640
Trade creditors	154	3,187
Corporation tax	92,027	70,289
Other taxes and social security	2,143	-
Other creditors	2,700	7,700

	97,024	91,816

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	20,825

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	10,640
Later than one year and not later than five years	-	20,825

	-	31,465

	-	31,465

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
10 Ordinary Shares of £ 1 each	10	10

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