Wild Rock Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06781459

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		219,913		239,108

			219,913		239,108
CURRENT ASSETS
Debtors	5	211,268		174,293
Cash at bank and in hand		71,242		23,030

		282,510		197,323
Creditors: Amounts Falling Due Within One Year	6	(75,232 )		(87,736 )

NET CURRENT ASSETS (LIABILITIES)			207,278		109,587

TOTAL ASSETS LESS CURRENT LIABILITIES			427,191		348,695

PROVISIONS FOR LIABILITIES
Deferred Taxation			(41,784 )		(52,417 )

NET ASSETS			385,407		296,278

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			384,407		295,278

SHAREHOLDERS' FUNDS			385,407		296,278

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Wild Rock Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

C R Wild

Director

29 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wild Rock Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06781459 . The registered office is 1 The Hayloft, Far Peak, Northleach, Glos, GL54 3JL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:

the company has transferred to the buyer the significant risks and rewards of ownership of the goods;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the economic benefits associated with the transaction will flow to the company; and
the costs incurred or to be incurred in respect of the transition can be measured reliably.

Specifically, revenue from the sale of goods is recognised when the goods are delivered and legal title has passed.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% per annum reducing balance
Computer Equipment	30% per annum reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Wild Rock Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees during the year was: 4 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	551,100	7,547	558,647
Additions	16,645	1,015	17,660

As at 31 March 2025	567,745	8,562	576,307

Depreciation
As at 1 April 2024	314,727	4,812	319,539
Provided during the period	35,960	895	36,855

As at 31 March 2025	350,687	5,707	356,394

Net Book Value
As at 31 March 2025	217,058	2,855	219,913

As at 1 April 2024	236,373	2,735	239,108

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	26,731	18,805
Other debtors	184,537	155,488

	211,268	174,293

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Wild Rock Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	16,062	33,569
Other creditors	6,918	14,179
Taxation and social security	52,252	39,988

	75,232	87,736

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Christopher Wild	-	23,440	-	-	23,440

Interest is being accrued on the above loans at the HMRC official rate of interest. Interest accxrued during the year which remained due at the year end was £197 (2024 - £nil).

9. Related Party Transactions

During the year the company rented the property it uses from a partnership, Far Peak, in which the directors are partners. The rent charged in the year ended 31.3.2025 was £92,149 (2024 - £64,451).

The company charged Far Peak a management fee of £nil (2024 - £25,000).

At 31.3.2025 there was an amount due from Far Peak amounting to £155,767 (2024 - £147,491.96).

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