Registration number: SC620396

Wildlife Consulting Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Wildlife Consulting Limited

Company Information

Director

Mr C Nisbet

Registered office

Doune Cottage Muckhart Dollar FK14 7JW

Accountants

Ross McConnell Chartered Accountant3 High Street Kinross KY13 8AW

Wildlife Consulting Limited

(Registration number: SC620396)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	39,667	48,804
Current assets
Cash at bank and in hand		98,020	83,820
Creditors: Amounts falling due within one year	5	(100,606)	(101,144)
Net current liabilities		(2,586)	(17,324)
Net assets		37,081	31,480
Capital and reserves
Called up share capital	6	1	1
Retained earnings		37,080	31,479
Shareholders' funds		37,081	31,480

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 December 2025
 

......................................... Mr C Nisbet Director

Wildlife Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Doune Cottage
Muckhart
Dollar
FK14 7JW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Wildlife Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% straight line
Computer equipment	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Wildlife Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible Assets

	Equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	34,221	29,418	63,639
Additions	1,057	-	1,057
At 31 March 2025	35,278	29,418	64,696
Depreciation
At 1 April 2024	8,951	5,884	14,835
Charge for the year	4,310	5,884	10,194
At 31 March 2025	13,261	11,768	25,029
Carrying amount
At 31 March 2025	22,017	17,650	39,667
At 31 March 2024	25,270	23,534	48,804

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts		25,395	22,115
Taxation and social security		15,566	31,808
Accruals and deferred income		2,060	1,200
Other creditors		57,585	46,021
		100,606	101,144

Wildlife Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Creditors: amounts falling due after more than one year

2025 £

2024 £

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1