REGISTERED NUMBER: 03529125 (England and Wales)

CALL OF THE WILD (DEVELOPMENT) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Lewis

M J Soanes

REGISTERED OFFICE:

69 Dulais Road

Seven Sisters

Neath

SA10 9ER

REGISTERED NUMBER:

03529125 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

FIXED ASSETS

Tangible assets

4

49,710

51,418

CURRENT ASSETS

Debtors

5

582,763

535,570

Cash at bank

27,777

5,577

610,540

541,147

CREDITORS

Amounts falling due within one year

6

172,607

101,783

NET CURRENT ASSETS

437,933

439,364

TOTAL ASSETS LESS CURRENT LIABILITIES

487,643

490,782

CREDITORS

Amounts falling due after more than one year

7

(40,959

)

(61,206

)

PROVISIONS FOR LIABILITIES

-

(11,092

)

NET ASSETS

446,684

418,484

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

446,584

418,384

446,684

418,484

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

1.	STATUTORY INFORMATION

Call Of The Wild (Development) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 for services provided during the year, excluding discounts,rebates, value added tax and other sales taxes.

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.

Deferred Income

Deferred income is measures at the fair value of the consideration received for events taking place after the year end. A large number of events due to have taken place during the year have been rescheduled to next year as a result of the Covid 19 pandemic

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 etc

-

25% on cost, 20% reducing balance and 15% 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

We have chosen not to provide a provision for deferred tax as it is below materiality, which is set at 1% of turnover.

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.

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.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans and loans from fellow group companies 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.

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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

468,871

Additions

9,178

At 31 December 2025

478,049

DEPRECIATION

At 1 January 2025

417,453

Charge for year

10,886

At 31 December 2025

428,339

NET BOOK VALUE

At 31 December 2025

49,710

At 31 December 2024

51,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

105,242

63,513

Intercompany CotW Holdings Ltd

272,614

280,742

Intercompany: Connected

204,807

190,732

Prepayments

100

583

582,763

535,570

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

34,747

46,921

Trade creditors

63,703

27,028

Tax

6,273

-

Social security and other taxes

10,086

8,973

Net wages

2,309

-

VAT

22,990

6,503

Other creditors

25,961

2,182

Credit card

-

3,765

Accruals and deferred income

833

833

Accrued expenses

5,705

5,578

172,607

101,783

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

40,959

61,206

8.	RELATED PARTY DISCLOSURES

The following companies are considered to be related parties of Call Of The Wild (Development) Limited due to sharing the same directorship:

Myrddin (Accommodation) Limited:

At the date of these financial statements, a total of £185,350 (2024: £179,919) was owed to Call Of The Wild (Development) Limited.

A net total of £3,000 was transferred to Myrddin (Accommodation) Limited during the year.

During the year Call Of The Wild (Development) Limited paid pensions totalling £2,431 on behalf of Myrddin (Accommodation) Limited.

During the year Call Of The Wild (Development) Limited was invoiced £53,226 by Myrddin (Accommodation) Limited for accommodation services.

Bryndulais Inn Limited:

At the date of these financial statements, a total of £13,255 (2024: £9,611) was owed to Call Of The Wild (Development) Limited.

A net total of £2,000 was transferred from Call Of The Wild (Development) limited during the year.

Call Of The Wild Development Trust CIO:

At the date of these financial statements, a total of £6,202 (2024: £1,202) was owed to Call Of The Wild (Development) Limited.

During the year Call Of The Wild Development Trust CIO was invoiced £66,560 by Call of the Wild (Development) Limited for resilience programmes for young children.

Call of the Wild (Development) Limited donated £10,582 (of which £3,137 was paid post year end), which is 2.5% of its corporate sales.

Call Of The Wild (Holdings) Limited:

The company is controlled by Call of the Wild (Holdings) Limited, who owns 90 per cent of the issued share capital of the company.

At the date of these financial statements, a total of £272,614 (2024: £280,742) was owed to Call Of The Wild (Development) Limited.

A net total of £52,000 was transferred to Call Of The Wild (Development) Limited during the year.

During the year the Call Of The Wild (Development) Limited transferred the directors loan account liability of £15,289 to Call of the Wild (Holdings) Limited.

During the year Call Of The Wild (Development) Limited was invoiced £190,660 by Call of the Wild (Holdings) Limited for rent and service charges.