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Registered number: 11122264 WILD AND HARDY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
WILD AND HARDY LIMITED REGISTERED NUMBER: 11122264 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 4,350 |  | 5,305
|  |  | 4,350 |  | 5,305
Current assets |  |  |  |  |
Debtors | 6 | 24,461 |  | 26,021 |
Cash at bank and in hand | 7 | 1,050 |  | 1,593 |
|  | 25,511 |  | 27,614 |
Creditors: amounts falling due within one year | 8 | (71,367) |  | (71,763) |
Net current liabilities |  |  | (45,856) |  | (44,149)
Net liabilities |  |  | (41,506) |  | (38,844)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Share premium account |  |  | 31,991 |  | 31,991
Profit and loss account |  |  | (73,507) |  | (70,845)
|  |  | (41,506) |  | (38,844)
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WILD AND HARDY LIMITED REGISTERED NUMBER: 11122264 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. 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 income and retained earnings 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:
Nicholas House
Director
Date: 6 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
WILD AND HARDY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Wild and Hardy Limited (the "Company") is a private company limited by shares, incorporated under the UK Companies Act 2006 and domiciled in England. The address of the Company's registered office is Regina House, 124 Finchley Road, London, NW3 5JS. 2.Accounting policies
| 2.1 | Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all reporting periods presented, unless otherwise stated.
| 2.2 | 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in conformity with Financial Reporting Standard 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company's accounting policies. Details of those estimates and/or judgments made in applying the Company's accounting policies towards the preparation of these financial statements that may be considered as yielding a significant risk of a material adjustment being made to the carrying amounts of assets and/or liabilities reported in the balance sheet during the next financial reporting period are disclosed in note 3 to the financial statements.
| 2.3 | Functional and presentational currency
Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the Company operates (the "functional currency"). The functional currency of the Company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.
| 2.4 | Going concern
In determining the appropriate basis of preparation of the financial statements for the reporting period ended 30 November 2024, the director was required to consider whether the Company can continue in operational existence for the foreseeable future. While there will always remain inherent uncertainty, the director considers it both appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and to not recognise any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate. The director's decision to continue in applying the going concern basis in preparing these financial statements was made having taken into account the following: Page 3
WILD AND HARDY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Going concern (continued)
∙At both the balance sheet date and the date these financial statements were approved, the Company continued to hold net liabilities on its balance sheet. ∙The Company's primary consumer base is the UK where the Company currently focuses its operational activity. The UK economic outlook for 2026 looks positive but there is ongoing uncertainty with the geopolitical climate and cautious mindset of the Company's consumer base with many continuing to make cut backs towards their spending towards premium and luxury items. ∙The Company's shareholders have confirmed their intention to provide additional financial investment as considered necessary in order for the Company to meets its debts as they should fall due and to assist the Company in its operational aims.
| 2.5 | Taxation
The tax expense comprises solely of deferred taxation and is recognised in profit or loss. Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their respective carrying amounts in the financial statements. Deferred tax is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date and are expected to apply when the related deferred tax asset/liability is realised/settled. Deferred tax assets are recognised only to the extent that it is sufficiently probable that future taxable profits will be available against which the temporary differences can be utilised.
| 2.6 | Intangible assets
Intangible assets held by the Company comprise of trademarks purchased by the Company. Said intangible assets are initially recognised at cost and subsequently measured at cost less accumulated amortisation using a straight line basis over the period on which the trademarks have been assigned to the acquirer and accumulated impairment.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the director is required to apply judgment and make estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other available sources based on historical experience and other factors that are considered to be relevant. Consequently, actual results may differ from that originally estimated. In the opinion of the director, there were no judgments, estimates and/or assumptions made in applying those accounting policies, outlined in note 2 of these financial statements, towards the preparation of these financial statements that may be considered as having a significant risk of causing a material adjustment to the carrying amount of assets and/or liabilities carried forward as at the balance sheet date where by which the actual future outcome observed may differ from that originally determined and reported. Page 4
WILD AND HARDY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
5. | Intangible assets
|  | Trademarks
|  | £
| Cost |
| At 1 December 2024 | 8,472
| At 30 November 2025 | 8,472
| Amortisation |
| At 1 December 2024 | 3,167
| Charge for the year on owned assets | 955
| At 30 November 2025 | 4,122
| Net book value |
| At 30 November 2025 | 4,350
| At 30 November 2024 | 5,305
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Deferred tax asset | 24,452 | 23,615
| Due within one year |  |
| Trade debtors | - | 2,400
| Other debtors | 9 | 6
|  | 24,461 | 26,021
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WILD AND HARDY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,050 | 1,593
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 59,889 | 60,285
| Accruals and deferred income | 11,478 | 11,478
|  | 71,367 | 71,763
9. | Related party transactions
| During the year, the Company provided consultancy services to the value of £(2,000) (2024: £nil) and continued to maintain an unsecured and interest-free loan account with Nick House Entertainment Limited, a company under common control. The loan account is repayable on demand with no fixed date of repayment and at the balance sheet date, the Company owed Nick House Entertainment Limited £59,889 (2024: £60,285) towards the loan account. There were no further related party transactions and/or period end balances to report in accordance with the Companies Act 2006 and Section 1A of Financial Reporting Standard 102 as part of these financial statements.
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