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REGISTERED NUMBER: 12941329 (England and Wales)

CALL OF THE WILD (HOLDINGS) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

CALL OF THE WILD (HOLDINGS) LTD (REGISTERED NUMBER: 12941329) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CALL OF THE WILD (HOLDINGS) LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | G Lewis

| M J Soanes

| SECRETARY: | Mrs A J Lewis

| REGISTERED OFFICE: | 69 Dulais Road

| Seven Sisters

| Neath

| SA10 9ER

| REGISTERED NUMBER: | 12941329 (England and Wales)

| ACCOUNTANTS: | Bevan Buckland Ltd

| Ground Floor Cardigan House

| Castle Court

| Swansea Enterprise Park

| Swansea

| SA7 9LA

CALL OF THE WILD (HOLDINGS) LTD (REGISTERED NUMBER: 12941329) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,249,975 |  | 1,256,650 |  |

Investment property | 5 | 235,000 |  | 235,000 |  |

1,484,975 |  | 1,491,650 |  |

CURRENT ASSETS

Debtors | 6 | 10 |  | 10 |  |

Cash at bank | 9,651 |  | 2,129 |  |

9,661 |  | 2,139 |  |

CREDITORS

Amounts falling due within one year | 7 | 308,519 |  | 301,115 |  |

NET CURRENT LIABILITIES | (298,858 | ) | (298,976 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,186,117 |  | 1,192,674 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (830,754 | ) | (820,488 | ) |

PROVISIONS FOR LIABILITIES | (10,000 | ) | (10,000 | ) |

NET ASSETS | 345,363 |  | 362,186 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Fair value reserve | 10 | 30,000 |  | 30,000 |  |

Retained earnings | 314,363 |  | 331,186 |  |

345,363 |  | 362,186 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 3 June 2026 and were signed on its behalf by:

G Lewis - Director

CALL OF THE WILD (HOLDINGS) LTD (REGISTERED NUMBER: 12941329) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Call of the Wild (Holdings) Ltd 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.

| Land and buildings | - | 2% on valuation

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

CALL OF THE WILD (HOLDINGS) LTD (REGISTERED NUMBER: 12941329) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Rental income

| Rental income includes all amounts receivable from tenants, such as base rent, late fees, and other charges related to the rental property. Income is recognised on an accrual basis i.e.when rents fall due.

| Financial Instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

| Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

CALL OF THE WILD (HOLDINGS) LTD (REGISTERED NUMBER: 12941329) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into, An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Cash at bank and in hand

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

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,270,000 |  |

| DEPRECIATION

| At 1 January 2025 | 13,350 |  |

| Charge for year | 6,675 |  |

| At 31 December 2025 | 20,025 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,249,975 |  |

| At 31 December 2024 | 1,256,650 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 235,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 235,000 |  |

| At 31 December 2024 | 235,000 |  |

CALL OF THE WILD (HOLDINGS) LTD (REGISTERED NUMBER: 12941329) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 10 |  | 10 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 23,635 |  | 20,772 |  |

| Taxation and social security | 12,372 |  | - |  |

| Other creditors | 272,512 |  | 280,343 |  |

308,519 |  | 301,115 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 532,204 |  | 610,174 |  |

| Other creditors | 298,550 |  | 210,314 |  |

830,754 |  | 820,488 |  |

CALL OF THE WILD (HOLDINGS) LTD (REGISTERED NUMBER: 12941329) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 555,839 |  | - |  |

| Charge code

| 1294 1329 0003

| Persons entitled

| Lloyds Bank PLC

| Brief description

| All that freehold property known as 1) maes y fron farm abercrave SA9 1XU registered under title number CYM125581 2) 6 commercial street seven sisters neath SA10 9DW registered under title number WA629194 3) the bakery and land adjoining the bakery, commercial street, seven sisters, neath, SA10 9DW registered under title numbers CYM7485 and WA840880 4) 83A church road seven sisters neath SA10 9DT registered under title number WA107615 5) 83 church road seven sisters neath SA10 9DT registered under title number WA245831 and 6) bryndulais hotel church road seven sisters neath SA10 9DT registered under title number WA690850.

| Contains fixed charge.

| Contains floating charge.

| Contains negative pledge.

| Charge code

| 1294 1329 0002

| Persons entitled

| Lloyds Bank PLC

| Brief description

| Contains fixed charge.

| Contains negative pledge.

| Charge code

| 1294 1329 0001

| Persons entitled

| Lloyds Bank PLC

| Brief description

| Contains fixed charge.

| Contains floating charge.

| Contains negative pledge.

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| This reserve is non-distributable.