REGISTERED NUMBER: SC643961 (Scotland)

Financial Statements

for the Year Ended 31 October 2025

for

Bonnie And Wild Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Barrie

C McAlpine

J T McAlpine

REGISTERED OFFICE:

Radleigh House 1 Golf Road

Clarkston

Glasgow

G76 7HU

REGISTERED NUMBER:

SC643961 (Scotland)

ACCOUNTANTS:

O'Haras Chartered Accountants

Radleigh House

1 Golf Road

Clarkston

Glasgow

G76 7HU

FIXED ASSETS

Tangible assets

3

1,587,066

1,769,596

CURRENT ASSETS

Stocks

33,674

36,017

Debtors

4

932,544

792,342

Cash at bank

926,684

686,090

1,892,902

1,514,449

CREDITORS

Amounts falling due within one year

5

577,886

674,368

NET CURRENT ASSETS

1,315,016

840,081

TOTAL ASSETS LESS CURRENT LIABILITIES

2,902,082

2,609,677

PROVISIONS FOR LIABILITIES

313,633

192,411

NET ASSETS

2,588,449

2,417,266

RESERVES

Share premium

2,248,999

2,248,999

Called up share capital

1,061

1,061

Retained earnings

338,389

167,206

2,588,449

2,417,266

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 2 December 2025 and were signed on its behalf by:

R Barrie - Director

1.	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.

Going concern

The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services in providing the management of food and drink concessions and operation of a food hall, 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 and is derived from bar sales plus rental and concession charge income.

Tangible fixed assets

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

Improvements to property

-

at varying rates on cost

Plant and machinery

-

15% on reducing balance

Office equipment

-

15% on reducing balance

Computer equipment

-

33% on cost

Inventories

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Impairment of fixed assets

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 78 (2024 - 60 ) .

3.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Office

Computer

property

machinery

equipment

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

1,913,162

558,533

19,000

102,707

2,593,402

Additions

16,003

2,055

-

1,608

19,666

Disposals

(28,683

)

-

-

-

(28,683

)

At 31 October 2025

1,900,482

560,588

19,000

104,315

2,584,385

DEPRECIATION

At 1 November 2024

471,493

241,723

9,749

100,841

823,806

Charge for year

126,262

47,639

2,313

982

177,196

Eliminated on disposal

(3,683

)

-

-

-

(3,683

)

At 31 October 2025

594,072

289,362

12,062

101,823

997,319

NET BOOK VALUE

At 31 October 2025

1,306,410

271,226

6,938

2,492

1,587,066

At 31 October 2024

1,441,669

316,810

9,251

1,866

1,769,596

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

511,606

395,154

Other debtors

420,938

397,188

932,544

792,342

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

1,032

-

Trade creditors

256,199

380,839

Taxation and social security

276,599

111,280

Other creditors

44,056

182,249

577,886

674,368