Company Registration No. 05730996 (England and Wales)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
CONTENTS
Page
Balance Sheet
2 - 3
Notes to the financial statements
4 - 9
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
COMPANY INFORMATION
- 1 -
Director
Dr N C Fox
Company number
05730996
Registered office
Penllynin Farm
College Road
Carmarthen
Carmarthenshire
SA33 5EH
Accountants
Xeinadin
24 Lammas Street
Carmarthen
Carmarthenshire
SA31 3AL
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed Assets
Intangible assets
3
-
0
-
0
Tangible assets
4
1,889,279
2,145,305
Investments
5
1
100
1,889,280
2,145,405
Current assets
Stocks
47,040
45,141
Debtors
3,583,168
3,164,247
Investments
221,968
942,683
Cash at bank and in hand
276,635
512,395
4,128,811
4,664,466
Creditors: Amounts Falling Due Within One Year
(44,949)
(25,730)
Net current assets
4,083,862
4,638,736
Total assets less current liabilities
5,973,142
6,784,141
Creditors: Amounts Falling Due After More Than One Year
6
(365,315)
(388,375)
Provisions for liabilities
(173,362)
(137,951)
Net assets
5,434,465
6,257,815
Capital and Reserves
Called up share capital
200
200
Revaluation reserve
7
64,898
313,965
Retained earnings
5,369,367
5,943,650
Total equity
5,434,465
6,257,815
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 March 2026 and are signed on its behalf by:
Dr N C Fox
Director
Company registration number 05730996 (England and Wales)
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

International Wildlife Consultants (UK) is a private company limited by shares incorporated in England and Wales. The registered office is Penllynin Farm, College Road, Carmarthen, Carmarthenshire, SA33 5EH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised 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.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business in 2007 over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible Fixed Assets

Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Improvements to property
2% on cost and No depreciation
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Fixed Asset Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.10
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Intangible fixed assets
Total
£
Cost
At 1 January 2025 and 31 December 2025
102,586
Amortisation and impairment
At 1 January 2025 and 31 December 2025
102,586
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Tangible Fixed Assets
Freehold land and buildings
Improvements to property
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 January 2025
1,138,953
965,878
324,781
82,353
35,488
65,789
2,613,242
Additions
-
0
-
0
5,546
-
0
-
0
-
0
5,546
Disposals
-
0
-
0
(10,216)
-
0
(22,360)
-
0
(32,576)
Revaluation
-
0
(224,730)
-
0
-
0
-
0
-
0
(224,730)
At 31 December 2025
1,138,953
741,148
320,111
82,353
13,128
65,789
2,361,482
Depreciation and impairment
At 1 January 2025
-
0
72,644
247,810
56,340
32,901
58,242
467,937
Depreciation charged in the year
-
0
14,823
11,887
3,902
519
1,887
33,018
Eliminated in respect of disposals
-
0
-
0
(6,944)
-
0
(21,808)
-
0
(28,752)
At 31 December 2025
-
0
87,467
252,753
60,242
11,612
60,129
472,203
Carrying amount
At 31 December 2025
1,138,953
653,681
67,358
22,111
1,516
5,660
1,889,279
At 31 December 2024
1,138,953
893,234
76,971
26,013
2,587
7,547
2,145,305
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
100
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
100
Additions
1
Disposals
(100)
At 31 December 2025
1
Carrying amount
At 31 December 2025
1
At 31 December 2024
100
6
Creditors: Amounts Falling Due After More Than One Year
Creditors which fall due after five years are payable as follows:
Payable by instalments
(280,367)
(312,374)

The long-term loans are secured by fixed charges over the assets of the company.

The following secured debts are included within creditors:

|  |  |  |  | 2025 |  | 202 4
Bank loans |  |  |  | 386,552 |  | 407,374

7
Revaluation reserve
2025
2024
£
£
At the beginning of the year
313,965
235,804
Other movements
(249,067)
78,161
At the end of the year
64,898
313,965
INTERNATIONAL WILDLIFE CONSULTANTS (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
8
Related party transactions

Buckskin Holdings Limited is a subsidiary of the company and is therefore a related party.

During the year the company made interest free loans to Buckskin Holdings Limited of £3,137,241 (2024 - £nil)

At the balance sheet date, the company was owed £3,137,241 (2024 - £nil) by Buckskin Holdings Limited.

Mickelbo Limited was a subsidiary of the company for part of the year and is therefore a related party.

During the year interest free loans of £1,668,061(2024 - £247,634) were repaid to the company.

At the balance sheet date, the company was owed £nil (2024 - £1,668,061) by Mickelbo Limited.

Wingbeat Limited is a related party by virtue of the same ultimate controlling party.

During the year the company made interest free loans to Wingbeat Limited of 55,794 (2024 - £3,368).

At the balance sheet date, the company was owed £72,278 (2024 - £16,484) by Wingbeat Limited.

The Bevis Trust for Wildlife Management is a related party by virtue of the same ultimate controlling party.

During the year the company made interest free loans to The Bevis Trust for Wildlife Management of £59 (2024 - £nil).

During the year interest free loans of £nil were repaid to the company (2024 - £184).

At the balance sheet date, the company was owed £212 (2024 - £153) by The Bevis Trust for Wildlife Management.

9
Directors' transactions

Dividends totalling £0 (2024 - £0) were paid in the year in respect of shares held by the company's directors.

The following advances and credits to a director subsisted during the years ended
31 December 2025 and 31 December 2024: |  |  |
Dr N C Fox | 202 5 |  | 202 4
Balance outstanding at start of year | 41,379 |  | 225,457
Amounts advanced | - |  | -
Amounts repaid | 8,502 |  | 184,078
Amounts written off | - |  | -
Amounts waived | - |  | -
Balance outstanding at end of year | 32,877 |  | 41,379
Mrs B I M Fox | 202 5 |  | 202 4
Balance outstanding at start of year | 703,028 |  | 722,664
Amounts advanced | - |  | -
Amounts repaid | 703,028 |  | 19,636
Amounts written off | - |  |
Amounts waived | - |  |
Balance outstanding at end of year | - |  | 703,028

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