Wildcode Limited

(Registration number: 08673607)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	5,490	5,526
Creditors: Amounts falling due within one year	5	(950,227)	(930,174)
Net liabilities		(944,737)	(924,648)
Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(944,837)	(924,748)
Total equity		(944,737)	(924,648)

For the financial year ending 30 September 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 8 June 2026 and signed on its behalf by:
 

.........................................

J M Mulgrew
Director

Wildcode Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Here Bath Road
Arnos Vale
Bristol
England
BS4 3AP

2	Accounting policies

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 the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The company's financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be adequate for the company's needs. These sources of funding include funds from the company’s fellow subsidiaries. The directors have a reasonable expectation that funding will be available for a period no shorter than twelve months from the date of approval of these financial statements. Accordingly, these financial statements have been prepared on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of management services to fellow group undertakings.

Government grants

Government grants are recognised, using the accrual model, at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received.

Wildcode Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense or credit for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Research and development costs

Research and development costs are written off to profit or loss in the year incurred.

Trade creditors

Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense as the services are received.

The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

3	Staff numbers

The average number of persons employed by the company (excluding directors) during the year, was 2 (2024 - 3). Administrative costs include salary costs recharged from other companies in the group.

4	Debtors: amounts falling due within one year

	2025 £	2024 £
Amounts owed by group undertakings	5,490	5,526
	5,490	5,526

Wildcode Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5

Creditors

	2025 £	2024 £
Trade creditors	-	8
Amounts owed to group undertakings	947,577	927,516
Accruals	2,650	2,650
	950,227	930,174

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

7	Related party transactions

Expenditure with and payables to related parties

2025	Entities under common control £
Amounts payable to related party	198,679

2024	Entities under common control £
Amounts payable to related party	134,581

FRS does not require disclosure of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly-owned by such a member. The following balances relate to a fellow group undertaking which is not a wholly-owned subsidiary of group.