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Registered Number: 04740340
England and Wales
WILD AND FREE LIMITED
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Wild and Free Limited Contents Page For the year ended 31 August 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

Wild and Free Limited Accountants' Report For the year ended 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Wild and Free Limited for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wild and Free Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Wild and Free Limited , as a body, in accordance with the terms of our engagement letter dated 01 November 2019. Our work has been undertaken solely to prepare for your approval the accounts of Wild and Free Limited and state those matters that we have agreed to state to the Board of Directors of Wild and Free Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wild and Free Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Wild and Free Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Wild and Free Limited . You consider that Wild and Free Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Wild and Free Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for 31 August 2025. Lizst Price Accounting Limited 15 Falcon Way Brackley NN136PZ 23 April 2026 1

Wild and Free Limited Balance Sheet As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,300 |  | 5,731
|  | 4,300 |  | 5,731
Current assets |  |  |
Stocks |  | 10,500 |  | 10,500
Debtors |  | 2,750 |  | 2,753
Cash at bank and in hand |  | (4,195) |  | (3,104)
|  | 9,055 |  | 10,149
Creditors: amount falling due within one year |  | (32,689) |  | (25,011)
Net current assets |  | (23,634) |  | (14,862)
Total assets less current liabilities |  | (19,334) |  | (9,131)
Creditors: amount falling due after more than one year |  | (28,480) |  | (38,727)
Net assets |  | (47,814) |  | (47,858)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (47,914) |  | (47,958)
Shareholders' funds |  | (47,814) |  | (47,858)
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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 the profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 23 April 2026 and were signed on its behalf by:
------------------------------- David Charles LINE Director
2

Wild and Free Limited Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information Wild and Free Limited is a private company, limited by shares, registered in England and Wales, registration number 04740340, registration address 15 Falcon Way, Brackley, England, NN13 6PZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 7,025 |  | 22,411 |  | 4,451 |  | 33,887
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 August 2025 | 7,025 |  | 22,411 |  | 4,451 |  | 33,887
Depreciation
At 01 September 2024 | 6,322 |  | 17,707 |  | 4,127 |  | 28,156
Charge for year | 175 |  | 1,176 |  | 80 |  | 1,431
On disposals | - |  | - |  | - |  | -
At 31 August 2025 | 6,497 |  | 18,883 |  | 4,207 |  | 29,587
Net book values
Closing balance as at 31 August 2025 | 528 |  | 3,528 |  | 244 |  | 4,300
Opening balance as at 01 September 2024 | 703 |  | 4,704 |  | 324 |  | 5,731
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