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Registered Number: 12592815
England and Wales
THE WILD GARDEN LTD
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

THE WILD GARDEN LTD Contents Page For the year ended 31 May 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

THE WILD GARDEN LTD Company Information For the year ended 31 May 2025
Director | M A Wyeth
Registered Number | 12592815
Registered Office | 8 Heather Green Warfield, Bracknell RG42 5AQ
Accountants | Blue Peak 100 Berkshire Place GF33 Winnersh RG41 5RD
1

THE WILD GARDEN LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,296 |  | 3,873
|  | 2,296 |  | 3,873
Current assets |  |  |
Debtors | 4 | 8,880 |  | 2,545
Cash at bank and in hand |  | (1,168) |  | 3,312
|  | 7,712 |  | 5,857
Creditors: amount falling due within one year | 5 | (4,776) |  | (7,511)
Net current assets |  | 2,936 |  | (1,654)
Total assets less current liabilities |  | 5,232 |  | 2,219
Creditors: amount falling due after more than one year | 6 | 0 |  | (649)
Provisions for liabilities | 7 | (436) |  | (736)
Net assets |  | 4,796 |  | 834
Capital and reserves |  |  |
Called up share capital | 8 | 1 |  | 1
Profit and loss account |  | 4,795 |  | 833
Shareholders' funds |  | 4,796 |  | 834
For the year ended 31 May 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 25 February 2026 and were signed by:
------------------------------- M A Wyeth Director
2

THE WILD GARDEN LTD Notes to the Financial Statements For the year ended 31 May 2025
General Information THE WILD GARDEN LTD is a private company, limited by shares, registered in England and Wales, registration number 12592815, registration address 8 Heather Green, Warfield,, Bracknell, RG42 5AQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. Turnover Turnover is recognized at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognized as interest income. Revenue from the sale of goods is recognized when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 5 Years Straight Line
Fixtures and Fittings | 5 Years Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 June 2024 | - |  | 12,229 |  | 12,229
Additions | 962 |  | - |  | 962
Disposals | - |  | - |  | -
At 31 May 2025 | 962 |  | 12,229 |  | 13,191
Depreciation
At 01 June 2024 | - |  | 8,356 |  | 8,356
Charge for year | 93 |  | 2,446 |  | 2,539
On disposals | - |  | - |  | -
At 31 May 2025 | 93 |  | 10,802 |  | 10,895
Net book values
Closing balance as at 31 May 2025 | 869 |  | 1,427 |  | 2,296
Opening balance as at 01 June 2024 | - |  | 3,873 |  | 3,873
The net book value of Motor Vehicles includes £ 1,427 (2024 £3,873) in respect of assets leased under finance leases or hire purchase contracts.
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 8,860 |  | 2,545
Other Debtors | 20 |  | 0
| 8,880 |  | 2,545
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 1,531 |  | 1,171
PAYE & Social Security | 97 |  | 385
Accrued Expenses | 1,038 |  | 1,038
Obligations under leases | 1,141 |  | 3,231
Wages & Salaries Control Account | 860 |  | 0
Directors' Current Accounts | 109 |  | 1,686
| 4,776 |  | 7,511
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Obligations under leases | 0 |  | 649
| 0 |  | 649
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 436 |  | 736
| 436 |  | 736
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
3