Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true 2025-01-01 false Hotels and similar accommodation 6 3 false false 15298847 2025-01-01 2025-12-31 15298847 2023-11-21 2024-12-31 15298847 2025-12-31 15298847 2024-12-31 15298847 c:Director2 2025-01-01 2025-12-31 15298847 d:ComputerEquipment 2025-01-01 2025-12-31 15298847 d:ComputerEquipment 2025-12-31 15298847 d:ComputerEquipment 2024-12-31 15298847 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 15298847 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-01 2025-12-31 15298847 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 15298847 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 15298847 d:CurrentFinancialInstruments 2025-12-31 15298847 d:CurrentFinancialInstruments 2024-12-31 15298847 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 15298847 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15298847 d:ShareCapital 2025-12-31 15298847 d:ShareCapital 2024-12-31 15298847 d:SharePremium 2025-12-31 15298847 d:SharePremium 2024-12-31 15298847 d:RetainedEarningsAccumulatedLosses 2025-12-31 15298847 d:RetainedEarningsAccumulatedLosses 2024-12-31 15298847 c:FRS102 2025-01-01 2025-12-31 15298847 c:Audited 2025-01-01 2025-12-31 15298847 c:FullAccounts 2025-01-01 2025-12-31 15298847 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15298847 d:Subsidiary1 2025-01-01 2025-12-31 15298847 d:Subsidiary1 1 2025-01-01 2025-12-31 15298847 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15298847 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 15298847 2 2025-01-01 2025-12-31 15298847 6 2025-01-01 2025-12-31 15298847 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2025-01-01 2025-12-31 15298847 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 15298847 THE WILD HOSPITALITY GROUP LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
THE WILD HOSPITALITY GROUP LTD REGISTERED NUMBER: 15298847 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 1,579 |  | -
Tangible assets | 6 |  | 4,053 |  | 5,854
Investments | 7 |  | 1 |  | -
|  |  | 5,633 |  | 5,854
Current assets |  |  |  |  |
Stocks |  | 2,820 |  | - |
Debtors | 8 | 19,145 |  | 19,958 |
Cash at bank and in hand |  | 78,027 |  | 243,210 |
|  | 99,992 |  | 263,168 |
Creditors: amounts falling due within one year | 9 | (205,180) |  | (65,413) |
Net current (liabilities)/assets |  |  | (105,188) |  | 197,755
Net (liabilities)/assets |  |  | (99,555) |  | 203,609
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 121 |  | 121
Share premium account |  |  | 206,310 |  | 206,310
Profit and loss account |  |  | (305,986) |  | (2,822)
|  |  | (99,555) |  | 203,609
Page 1
THE WILD HOSPITALITY GROUP LTD REGISTERED NUMBER: 15298847 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 comprehensive income 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 by:
................................................ A King
Director
Date: 1 April 2026
The notes on pages 3 to 12 form part of these financial statements. Page 2
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Wild Hospitality Group Ltd is a private company, limited by shares and incorporated in England and Wales. The Company's registered number is 15298847 and its registered office address is Building 1000 Cambridge Research Park, Waterbeach, Cambridgeshire, United Kingdom, CB25 9PD. The Company's principal activity continued to be that of hotel brand management. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Reporting period
The financial statements cover the results of the Company for the year ended 31 December 2025 but the comparatives cover the results of the Company for the 13 month period from the Company's date of incorporation of 21 November 2023 to 31 December 2024. Therefore, the results are not directly comparable.
| 2.4 | Going concern
In preparing the financial statements, the going concern status of the Company has been considered. The Company owns a brand and the first hotel open under this brand opened just before the year end. The Company has therefore generated some revenue, through support services and management fees over the course of the year and post year end, but it will take time for revenue to reach maturity and stabilise. In addition the company has been set up to support more than one hotel under the brand, but at this stage no further sites have been acquired. Forecast future cashflows have been prepared, that show support is expected to be required by the ultimate controlling party in the immediate future. The directors have confirmed the intention and ability of the ultimate controlling party to provide such support, as they have done so to date. Given the support in place, the director has therefore concluded that it is appropriate to prepare the financial statements on a going concern basis. Page 3
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.6 | Turnover
Turnover relates to management fees, acquisition fees and technical services fees. All fees are recognised in the period in which the services are provided by the Company net of VAT and any other discounts. Management fees are earned through the use of the hotel brand by hotel operators. They are earned based on revenue generated by the hotels and recognised over the period the revenue, and therefore the management fee, is earned. Acquisition fees are earned on site acquisition support. They are recognised when earned which is on completion of an acquisition. Technical services fees are earned for support in bringing hotel acquisitions in line with the brand. They are recognised over the period this support is provided and judgment is required in identifying when this is, as they do not evenly accrue from hotel acquisition to opening. Where income is received in advance, it is recognised as deferred revenue until earned.
| 2.7 | Other operating income
Other operating income relates to payroll recharge fees with a 3% commission. All fees are recognised in the period in which the services are provided by the Company net of VAT and any other discounts.
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.11 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.12 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Trademarks | - | 10 | years
| 2.13 | 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 5
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | Over 3 years
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.
| 2.14 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.15 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.16 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.17 | Cash
Cash is represented by cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours and cash equivalents.
| 2.18 | Creditors
Short-term creditors are measured at the transaction price. Page 6
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.19 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. The directors consider the following critical judgements or sources of estimation uncertainty to have the most significant impact on the financial statements: Other operating income The Director has made the judgment that the income generated from the operation of payroll on behalf of other group companies is not in connection with the company’s primary purpose. This is based on the fact this is a temporary situation that is not expected to continue in the long term. This income has therefore been presented as other operating income rather than turnover. Bonus accrual Bonus’s payable in relation to the year ended 31 December 2025 have been accrued on the basis there is considered to be a constructive obligation in place at the year end. Were this constructive obligation not to exist, the bonus accrual should be accrued when paid which would fall into the year ended 31 December 2026. This would have the impact of reducing expenditure and accruals as at 31 December 2025.
4. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024: 3).
Page 7
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Intangible assets
|  | Trademarks
|  | £
| Cost |
| At 1 January 2025 | -
| Additions | 1,688
| At 31 December 2025 | 1,688
| Amortisation |
| At 1 January 2025 | -
| Charge for the year | 109
| At 31 December 2025 | 109
| Net book value |
| At 31 December 2025 | 1,579
| At 31 December 2024 | -
Page 8
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 January 2025 | 6,037
| Additions | 1,792
| Disposals | (1,624)
| At 31 December 2025 | 6,205
| Depreciation |
| At 1 January 2025 | 183
| Charge for the year | 1,969
| At 31 December 2025 | 2,152
| Net book value |
| At 31 December 2025 | 4,053
| At 31 December 2024 | 5,854
7. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 January 2025 | -
| Additions | 1
| At 31 December 2025 | 1
Page 9
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company as at 31 December 2025:
| Name | Registered office | Class of shares | Holding
| The Wild Hospitality Nominee Limited | Building 1000, Cambridge Research Park, Waterbeach, Cambridge, CB25 9PD | Ordinary | 100%
| The Wild Hospitality Nominee Limited was incorporated on 3 August 2024 as a wholly owned subsidiary of the Company.
8. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,654 | 19,470
| Amounts owed by group undertakings | 187 | -
| Other debtors | 3,473 | 111
| Prepayments and accrued income | 8,831 | 377
|  | 19,145 | 19,958
| Amounts owed by group undertakings are unsecured, interest free and repayable on demand. See note 13 for further information on prior year restatement.
Page 10
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Creditors: amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 130,000 | -
| Trade creditors | 21,302 | 11,410
| Other taxation and social security | 17,724 | 16,456
| Other creditors | 3,064 | 2,254
| Accruals | 33,090 | 35,293
|  | 205,180 | 65,413
| Other loans represents a £130,000 loan from the immediate parent company. The loan is repayable on 31 December 2028, or wherever the lender demands repayment and therefore it has been disclosed as a current liability. The loan is unsecured and no interest is payable. See note 13 for further information on prior year restatement.
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £19,898 (2024: £3,814). There were contributions payable to the fund at the reporting date of £3,063 (2024: £2,254) and the balance is included within other creditors.
11. | Related party transactions
| The Company has taken advantage of exemption, under the terms of Section 33.1A Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
12. | Controlling party
The Company's immediate parent undertaking is LC Hospitality Holding AG, a company registered in Switzerland with registered office address of Landis + Gyr-Strasse 1, 6300 Zug, Switzerland. The Company's ultimate controlling party is Limestone Capital AG, a company registered in Switzerland with registered office address of Landis + Gyr-Strasse 1, 6300 Zug, Switzerland. Page 11
THE WILD HOSPITALITY GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Prior year adjustment
A prior year adjustment has been made to correct an error in the posting of intercompany balances. A journal intended to reduce amounts owed to group undertakings was incorrectly posted to intercompany debtors in the prior year, resulting in both debtors and creditors being overstated by £206,300 at 31 December 2024. The correction restates the balances on a net basis. There is no impact on the prior year profit or net assets.
14. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 1 April 2026 by Isabelle Shepherd (Senior Statutory Auditor) on behalf of HaysMac LLP.
Page 12