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REGISTERED NUMBER: SC312348 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wild Surveys Limited

Wild Surveys Limited (Registered number: SC312348)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 9 |

Wild Surveys Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mrs H Lundie

| REGISTERED OFFICE: | The Gatehouse Rear Suite 1, 2 & 5

| Ground Floor

| Porterfield Road

| Renfrew

| Renfrewshire

| PA4 8DJ

| REGISTERED NUMBER: | SC312348 (Scotland)

| ACCOUNTANTS: | GMH Chartered Accountants

| Pavilion 3, Suite 2

| St James Business Park

| Paisley

| Renfrewshire

| PA3 3BB

Wild Surveys Limited (Registered number: SC312348)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 61,299 |  | 20,132 |  |

CURRENT ASSETS

Stocks | 10,564 |  | 2,934 |  |

Debtors | 5 | 117,020 |  | 155,630 |  |

Cash at bank | 9,900 |  | 16,882 |  |

137,484 |  | 175,446 |  |

CREDITORS

Amounts falling due within one year | 6 | 98,621 |  | 96,489 |  |

NET CURRENT ASSETS | 38,863 |  | 78,957 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100,162 |  | 99,089 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (5,287 | ) | (15,670 | ) |

PROVISIONS FOR LIABILITIES | 8 | (8,183 | ) | (255 | ) |

NET ASSETS | 86,692 |  | 83,164 |  |

CAPITAL AND RESERVES

Called up share capital | 99 |  | 99 |  |

Retained earnings | 86,593 |  | 83,065 |  |

86,692 |  | 83,164 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Wild Surveys Limited (Registered number: SC312348)

Balance Sheet - continued

31 March 2025

The 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, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

Mrs H Lundie - Director

Wild Surveys Limited (Registered number: SC312348)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Wild Surveys Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| 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 £.

| Significant judgements and estimates

| In preparing these financial statements, the directors have made the following judgements:

| Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

| Assets are considered for indications of impairment. If required an impairment review will be carried out and a decision made on possible impairment. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

| Bad debts are provided for where objective evidence of the need for a provision exists.

| Inventories are assessed for evidence of obsolescence and a provision is made against any inventory unlikely to be sold, or where stock is sold post year end at a loss.

| Turnover

| Revenue is recognised to the extent that is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Consideration is given to the point at which the company is entitled to receive the income, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Revenue from the provision of services is recognised in the period in which the services are provided when all the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the company will receive the consideration due;

| - the costs incurred can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

Wild Surveys Limited (Registered number: SC312348)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

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

| Financial instruments

| Trade and other debtors / creditors

| Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash balances and call deposits.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised within profit and loss.

| For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the assets carrying amount and the present value of estimated future cash flows discounted at the assets original effective interest rate. If a financial asset has a variable interest rate, the discount rate of measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the assets carrying amount and the best estimate of the amount that the company would receive for the asset if it were sold at the balance sheet date.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Wild Surveys Limited (Registered number: SC312348)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Leasing commitments

| Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 19,180 |  | 11,114 |  | 27,654 |  | 57,948 |  |

| Additions | 14,182 |  | 8,827 |  | 35,711 |  | 58,720 |  |

| Disposals | - |  | - |  | (5,000 | ) | (5,000 | ) |

| At 31 March 2025 | 33,362 |  | 19,941 |  | 58,365 |  | 111,668 |  |

| DEPRECIATION

| At 1 April 2024 | 17,338 |  | 7,816 |  | 12,662 |  | 37,816 |  |

| Charge for year | 3,642 |  | 2,560 |  | 11,351 |  | 17,553 |  |

| Eliminated on disposal | - |  | - |  | (5,000 | ) | (5,000 | ) |

| At 31 March 2025 | 20,980 |  | 10,376 |  | 19,013 |  | 50,369 |  |

| NET BOOK VALUE

| At 31 March 2025 | 12,382 |  | 9,565 |  | 39,352 |  | 61,299 |  |

| At 31 March 2024 | 1,842 |  | 3,298 |  | 14,992 |  | 20,132 |  |

5. | DEBTORS

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 30,603 |  | 76,482 |  |

| Prepayments and accrued income | 13,924 |  | 6,720 |  |

44,527 |  | 83,202 |  |

Wild Surveys Limited (Registered number: SC312348)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | DEBTORS - continued

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due after more than one year:

| Amount owed by associated

| undertakings | 72,493 |  | 72,428 |  |

72,493 |  | 72,428 |  |

| Aggregate amounts | 117,020 |  | 155,630 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 23,109 |  | 10,128 |  |

| Trade creditors | 26,042 |  | 8,005 |  |

| Tax | 8,196 |  | 28,631 |  |

| Social security and other taxes | 5,185 |  | 2,008 |  |

| VAT | 19,020 |  | 26,743 |  |

| Other creditors | 3,747 |  | 4,471 |  |

| Directors' current accounts | 1,001 |  | 329 |  |

| Accrued expenses | 12,321 |  | 16,174 |  |

98,621 |  | 96,489 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans - 1-2 years | 5,287 |  | 10,383 |  |

| Bank loans - 2-5 years | - |  | 5,287 |  |

5,287 |  | 15,670 |  |

8. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax | 8,183 |  | 255 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 255 |  |

| Provided during year | 7,928 |  |

| Balance at 31 March 2025 | 8,183 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| In the year, the director operated a loan account with the company. As at the balance sheet date, the total due to the director was £1,002 [2024:- £328].

Wild Surveys Limited (Registered number: SC312348)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | RELATED PARTY DISCLOSURES

| During the year the company gave an interest free loan to a related company, Mays Coffee Shop Ltd. The balance due by this company at 31st March 2025 was £72,493 [2024:- £72,428].

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mrs H Lundie.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Wild Surveys Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wild Surveys Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Wild Surveys Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wild Surveys Limited and state those matters that we have agreed to state to the director of Wild Surveys Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Wild Surveys Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wild Surveys Limited. You consider that Wild Surveys Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wild Surveys Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GMH Chartered Accountants

Pavilion 3, Suite 2

St James Business Park

Paisley

Renfrewshire

PA3 3BB

4 December 2025