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WILD HEARTH BAKERY LIMITED

Registered Number
SC543706
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2025

WILD HEARTH BAKERY LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | J J Castley
| C A Rogers

Company Secretary | ROGERS, Caroline Anne

Registered Address | 42 Comrie Street
| Crieff
| PH7 4AX

Registered Number | SC543706 (Scotland)

WILD HEARTH BAKERY LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 125 |  |  |  | 125
Tangible assets | 4 |  |  | 674,434 |  |  |  | 694,580
|  |  |  | 674,559 |  |  |  | 694,705
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 20,000 |  |  |  | 15,000 |  |
Debtors |  | 35,731 |  |  |  | 43,063 |  |
Cash at bank and on hand |  | 134,700 |  |  |  | 59,291 |  |
|  | 190,431 |  |  |  | 117,354 |  |
Creditors amounts falling due within one year | 6 | (244,551) |  |  |  | (198,918) |  |
Net current assets (liabilities) |  |  |  | (54,120) |  |  |  | (81,564)
Total assets less current liabilities |  |  |  | 620,439 |  |  |  | 613,141
Creditors amounts falling due after one year | 7 |  |  | (87,697) |  |  |  | (176,736)
Provisions for liabilities | 9 |  |  | (47,587) |  |  |  | (78,671)
Net assets |  |  |  | 485,155 |  |  |  | 357,734
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 485,145 |  |  |  | 357,724
Shareholders' funds |  |  |  | 485,155 |  |  |  | 357,734

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2026, and are signed on its behalf by:
J J Castley Director Registered Company No. SC543706

WILD HEARTH BAKERY LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' including the provisions of Section 1A' Small Entitles' (FRS102 section 1A) and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern
--- | ---
| After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in currencies other than the functional currency are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated to the functional currency at the exchange rate prevailing at the balance sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. All exchange differences are taken into profit and loss

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured as the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term. Assets held under finance leases (which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company) and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of the useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, freight, irrecoverable taxes and other directly attributable costs which are incurred by the entity in bringing the stock to its present location and condition. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 37 |  | 35

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 125 |  | 125
| At 31 December 25 | 125 |  | 125
| Net book value
| At 31 December 25 | 125 |  | 125
| At 31 December 24 | 125 |  | 125

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 357,652 |  | 459,340 |  | 127,220 |  | 6,618 |  | 950,830
| Additions | 544 |  | 55,075 |  | 51,690 |  | - |  | 107,309
| Disposals | - |  | - |  | (25,490) |  | - |  | (25,490)
| At 31 December 25 | 358,196 |  | 514,415 |  | 153,420 |  | 6,618 |  | 1,032,649
| Depreciation and impairment
| At 01 January 25 | 11,760 |  | 194,170 |  | 47,471 |  | 2,849 |  | 256,250
| Charge for year | 40,053 |  | 44,163 |  | 27,455 |  | 1,299 |  | 112,970
| On disposals | - |  | - |  | (11,005) |  | - |  | (11,005)
| At 31 December 25 | 51,813 |  | 238,333 |  | 63,921 |  | 4,148 |  | 358,215
| Net book value
| At 31 December 25 | 306,383 |  | 276,082 |  | 89,499 |  | 2,470 |  | 674,434
| At 31 December 24 | 345,892 |  | 265,170 |  | 79,749 |  | 3,769 |  | 694,580

| Included in the net book value of land and buildings above is £259,221 (2024: £259,211) in respect of freehold land and buildings.

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 20,000 |  | 15,000
| Total | 20,000 |  | 15,000

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 30,457 |  | 23,782
| Bank borrowings and overdrafts | 41,947 |  | 45,157
| Taxation and social security | 74,057 |  | 14,462
| Finance lease and HP contracts | 61,923 |  | 50,811
| Other creditors | 36,167 |  | 64,245
| Accrued liabilities and deferred income | - |  | 461
| Total | 244,551 |  | 198,918

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 68,557
| Other creditors | 87,697 |  | 108,179
| Total | 87,697 |  | 176,736

| The bank borrowings and overdrafts relate to a Business Bounce Back Loan from Royal Bank of Scotland, guaranteed by the UK Government and is unsecured. It bears interest at 2.5% and is repayable over a 5 year term. They also include a loan from Shawbrook Bank Limited of £70,000 drawn down in March 2024. This loan is unsecured bears interest at 18.36% and is repayable over 3 years. The other creditors comprise liabilities under finance leases and hire purchase contracts falling due after one year which are secured over the individual assets in respect of which the finance was taken.

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 149,620 |  | 158,990

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 47,587 |  | 78,671
| Total | 47,587 |  | 78,671

10. | Operating lease commitments
--- | ---
| At 31/12/2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £14,495 (2024: £26,675).

11. | Related party transactions
--- | ---
| At the year end the company owed the director £32,326 (2024: £61,214).