Company No: 10256217 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	9,010		11,688
		9,010		11,688
Current assets
Stocks	4	1,351,819		1,259,009
Debtors	5	20,025		34,480
Cash at bank and in hand		53,739		62,497
		1,425,583		1,355,986
Creditors: amounts falling due within one year	6	( 46,784)		( 15,745)
Net current assets		1,378,799		1,340,241
Total assets less current liabilities		1,387,809		1,351,929
Provision for liabilities		( 154)		( 2,850)
Net assets		1,387,655		1,349,079
Capital and reserves
Called-up share capital	7	1,400,100		1,350,100
Profit and loss account		( 12,445 )		( 1,021 )
Total shareholder's funds		1,387,655		1,349,079

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wildcat WP Limited (registered number: 10256217) were approved and authorised for issue by the Director on 24 October 2025. They were signed on its behalf by:

Lord Rotherwick Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wildcat WP Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Estate Office, Rangers Lodge, Cornbury Park, Charlbury, Oxon, OX7 3HL, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Turnover

Turnover comprises revenue recognised by the company in respect of refurbished aircraft parts sold during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery

5 - 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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 the profit and loss account.

Stocks

Stocks and work in progress are stated at the lower of cost and net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 April 2024	23,772		23,772
At 31 March 2025	23,772		23,772
Accumulated depreciation
At 01 April 2024	12,084		12,084
Charge for the financial year	2,678		2,678
At 31 March 2025	14,762		14,762
Net book value
At 31 March 2025	9,010		9,010
At 31 March 2024	11,688		11,688

4. Stocks

	2025		2024
	£		£
Work in progress	1,351,819		1,259,009

5. Debtors

	2025		2024
	£		£
Trade debtors	0		24,000
Amounts owed by director	9,238		0
Prepayments	762		762
VAT recoverable	10,025		9,718
	20,025		34,480

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		8,851
Accruals and deferred income	45,083		5,193
Other creditors	1,701		1,701
	46,784		15,745

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,400,100 Ordinary shares of £ 1.00 each (2024: 1,350,100 shares of £ 1.00 each)	1,400,100		1,350,100

During the year, 50,000 shares were issued at par.