THE CALL OF THE WILD LTD


Director	HINE, Megan Joan


Registered Address	The School House The Old School House
	Ruthin Road
	Llanferres
	CH7 5SN


Registered Number	11015618 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		6,510		8,680
Tangible assets	4		9,376		12,597
			15,886		21,277
Current assets
Debtors		37,378		42,612
Cash at bank and on hand		39,882		10,764
		77,260		53,376
Creditors amounts falling due within one year	5	(43,216)		(43,005)
Net current assets (liabilities)			34,044		10,371
Total assets less current liabilities			49,930		31,648
Creditors amounts falling due after one year	6		(14,437)		(18,127)
Provisions for liabilities	7		(1,167)		(1,167)
Net assets			34,326		12,354
Capital and reserves
Called up share capital			12,035		12,035
Profit and loss account			22,291		319
Shareholders' funds			34,326		12,354

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 December 2025, and are signed on its behalf by:

HINE, Megan Joan
Director
Registered Company No. 11015618

THE CALL OF THE WILD LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill is the difference between amounts paid on the acquisition of a business and the fairvalue of the seperable net assets. It is amortised to the profit and loss account over its estimated useful life of 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	21,700	21,700
At 31 March 25	21,700	21,700
Amortisation and impairment
At 01 April 24	13,020	13,020
Charge for year	2,170	2,170
At 31 March 25	15,190	15,190
Net book value
At 31 March 25	6,510	6,510
At 31 March 24	8,680	8,680

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	24,175	20,500	3,761	48,436
At 31 March 25	24,175	20,500	3,761	48,436
Depreciation and impairment
At 01 April 24	17,381	15,636	2,822	35,839
Charge for year	1,770	1,216	235	3,221
At 31 March 25	19,151	16,852	3,057	39,060
Net book value
At 31 March 25	5,024	3,648	704	9,376
At 31 March 24	6,794	4,864	939	12,597

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20,594	22,750
Bank borrowings and overdrafts	4,151	8,264
Taxation and social security	18,471	11,907
Other creditors	-	84
Total	43,216	43,005


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	14,437	18,127
Total	14,437	18,127

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,167	1,167
Total	1,167	1,167