WILDE CHURCHILL LIMITED


Director	T Pettit


Company Secretary	AURIA ACCOUNTANCY LIMITED


Registered Address	C/O Auria
	48 Warwick Street
	London
	W1B 5AW


Registered Number	11252749 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,506		1,956
			1,506		1,956
Current assets
Debtors	4	143,174		97,693
Cash at bank and on hand		2,375		20,248
		145,549		117,941
Creditors amounts falling due within one year	5	(122,317)		(89,227)
Net current assets (liabilities)			23,232		28,714
Total assets less current liabilities			24,738		30,670
Creditors amounts falling due after one year	6		(24,656)		(30,105)
Net assets			82		565
Capital and reserves
Called up share capital			110		110
Profit and loss account			(28)		455
Shareholders' funds			82		565

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 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 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 Board of Directors on 16 December 2025, and are signed on its behalf by:

T Pettit
Director
Registered Company No. 11252749

WILDE CHURCHILL LIMITED

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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 from the rendering of services.

	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	6,336	4,671	11,007
Additions	-	332	332
At 31 March 25	6,336	5,003	11,339
Depreciation and impairment
At 01 April 24	5,480	3,571	9,051
Charge for year	395	387	782
At 31 March 25	5,875	3,958	9,833
Net book value
At 31 March 25	461	1,045	1,506
At 31 March 24	856	1,100	1,956

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,279	3,999
Other debtors	134,633	89,301
Prepayments and accrued income	5,262	4,393
Total	143,174	97,693


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,396	1,561
Bank borrowings and overdrafts	5,449	5,324
Amounts owed to related parties	10,000	11,000
Taxation and social security	90,953	54,823
Other creditors	12,519	12,519
Accrued liabilities and deferred income	2,000	4,000
Total	122,317	89,227


	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	24,656	30,105
Total	24,656	30,105