REGISTERED NUMBER: SC312348 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wild Surveys Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

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

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.

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

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

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.

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

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].

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.

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