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Registered number: 15960294 BO WILD LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
BO WILD LTD REGISTERED NUMBER: 15960294 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 132,671
Investments | 5 |  | 2
|  |  | 132,673
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 43,278 |
Cash at bank and in hand | 7 | 17,107 |
|  | 60,385 |
Creditors: amounts falling due within one year | 8 | (5,352) |
Net current assets |  |  | 55,033
Total assets less current liabilities |  |  | 187,706
Net assets |  |  | 187,706
Capital and reserves |  |  |
Called up share capital | 9 |  | 4
Profit and loss account |  |  | 187,702
|  |  | 187,706
Page 1
BO WILD LTD REGISTERED NUMBER: 15960294 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 February 2026.
................................................ Sekena Williams
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
BO WILD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
1. | General information
The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the period was that of a holding company. The Company was incorporated on 17th September 2024 and commenced trading on 15th October 2024. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BO WILD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, freehold property is not depreciated. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | no depreciation
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
BO WILD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration.
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| Additions | 132,671
| At 31 May 2025 | 132,671
| Net book value |
| At 31 May 2025 | 132,671
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 2
| At 31 May 2025 | 2
Page 5
BO WILD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 43,278
|  | 43,278
Included within other debtors is a loan to Sekena Williams and Stuart Williams the directors amounting to £12,717.
7. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 17,107
|  | 17,107
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 60
| Corporation tax | 4,292
| Accruals and deferred income | 1,000
|  | 5,352
9. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 4 Ordinary shares of £1.00 each | 4
Upon incorporation, 2 Ordinary £1 shares were issued at par. During the year, 2 Ordinary £1 shares were issued at par. Page 6
BO WILD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
10. | Controlling party
There is no overall controlling party.
Page 7