REGISTERED NUMBER: SC508178 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Experience Scotland's Wild Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Stevenson

REGISTERED OFFICE:

Strathleven House

Vale Of Leven Industrial Estate

Dumbarton

G82 3PD

REGISTERED NUMBER:

SC508178 (Scotland)

ACCOUNTANTS:

Clements

Chartered Accountants

17 Colquhoun Square

Helensburgh

G84 8AD

FIXED ASSETS

Tangible assets

4

153,001

159,420

CURRENT ASSETS

Debtors

5

93,118

220,418

Cash at bank

154,544

102,949

247,662

323,367

CREDITORS

Amounts falling due within one year

6

241,061

218,492

NET CURRENT ASSETS

6,601

104,875

TOTAL ASSETS LESS CURRENT LIABILITIES

159,602

264,295

CREDITORS

Amounts falling due after more than one year

7

(89,323

)

(134,524

)

PROVISIONS FOR LIABILITIES

(29,070

)

(30,290

)

NET ASSETS

41,209

99,481

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

31,209

89,481

SHAREHOLDERS' FUNDS

41,209

99,481

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 May 2026 and were signed by:

J Stevenson - Director

1.	STATUTORY INFORMATION

Experience Scotland's Wild Ltd is a private company, limited by shares , registered in Scotland. 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

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of services supplied during the period. Revenue is recognised when the company has the right to retain it.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

276,632

Additions

63,900

Disposals

(32,495

)

At 31 October 2025

308,037

DEPRECIATION

At 1 November 2024

117,212

Charge for year

52,040

Eliminated on disposal

(14,216

)

At 31 October 2025

155,036

NET BOOK VALUE

At 31 October 2025

153,001

At 31 October 2024

159,420

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

72,475

175,617

Other debtors

20,643

44,801

93,118

220,418

Other debtors includes the Director's current account which is unsecured, interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

7,169

15,616

Taxation and social security

54,949

24,407

Other creditors

178,943

178,469

241,061

218,492

Other creditors includes the Director's current account which is unsecured, interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

89,323

134,524

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

J Stevenson

Balance outstanding at start of year

33,974

(32,550

)

Amounts advanced

15,478

79,793

Amounts repaid

(84,363

)

(13,269

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(34,911

)

33,974

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,700 (2024 - £37,700) were paid to the director .