REGISTERED NUMBER: 02736375 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

FOR

WILD TRACKS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Gorst

Mrs R A Jaggard

REGISTERED OFFICE:

Chippenham Road

Kennett

Newmarket

Suffolk

CB8 7QJ

REGISTERED NUMBER:

02736375 (England and Wales)

ACCOUNTANTS:

NKT Accountants

11 Kings Court

Willie Snaith Road

Newmarket

Suffolk

CB8 7SG

FIXED ASSETS

Tangible assets

4

684,730

755,300

Investments

5

-

138,720

684,730

894,020

CURRENT ASSETS

Debtors

6

506,417

225,881

Cash at bank and in hand

237,036

187,377

743,453

413,258

CREDITORS

Amounts falling due within one year

7

237,682

236,488

NET CURRENT ASSETS

505,771

176,770

TOTAL ASSETS LESS CURRENT LIABILITIES

1,190,501

1,070,790

PROVISIONS FOR LIABILITIES

42,600

53,500

NET ASSETS

1,147,901

1,017,290

CAPITAL AND RESERVES

Called up share capital

199,987

199,987

Retained earnings

947,914

817,303

1,147,901

1,017,290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd April 2026 and were signed on its behalf by:

J M Gorst - Director

1.	STATUTORY INFORMATION

Wild Tracks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1st August 2024

and 31st July 2025

1,008,497

561,539

43,453

DEPRECIATION

At 1st August 2024

467,347

359,939

40,353

Charge for year

26,980

40,100

720

At 31st July 2025

494,327

400,039

41,073

NET BOOK VALUE

At 31st July 2025

514,170

161,500

2,380

At 31st July 2024

541,150

201,600

3,100

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st August 2024

and 31st July 2025

22,395

44,204

1,680,088

DEPRECIATION

At 1st August 2024

14,735

42,414

924,788

Charge for year

2,000

770

70,570

At 31st July 2025

16,735

43,184

995,358

NET BOOK VALUE

At 31st July 2025

5,660

1,020

684,730

At 31st July 2024

7,660

1,790

755,300

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st August 2024

138,720

Disposals

(138,720

)

At 31st July 2025

-

NET BOOK VALUE

At 31st July 2025

-

At 31st July 2024

138,720

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

2,900

(696

)

Other debtors

503,517

226,577

506,417

225,881

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans and overdrafts

28,429

60,313

Trade creditors

4,653

20,605

Taxation and social security

111,518

80,482

Other creditors

93,082

75,088

237,682

236,488