REGISTERED NUMBER: 16291027 (England and Wales)

WHM REWILDING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

4 MARCH 2025 TO 30 SEPTEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

D G Hallam

SECRETARY:

D G Hallam

REGISTERED OFFICE:

2 Marine Studios

Burton Lane End,Burton Waters

Lincoln

Lincolnshire

LN1 2UA

REGISTERED NUMBER:

16291027 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

2,700,279

CURRENT ASSETS

Stocks

38,976

Debtors

5

75,314

Cash at bank

5,344

119,634

CREDITORS

Amounts falling due within one year

6

(2,969,005

)

NET CURRENT LIABILITIES

(2,849,371

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(149,092

)

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

(149,093

)

SHAREHOLDERS' FUNDS

(149,092

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 16 June 2026 and were signed by:

D G Hallam - Director

1.	STATUTORY INFORMATION

Whm Rewilding 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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover in respect of sheep grazing and firewood are recognised at the point of sale via invoices raised.

Rental income

When the outcome of a transaction can be estimated reliably, turnover from rental income. is recognised by reference to the date receivable.

Where the date receivable cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

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 cost

Plant and machinery etc

-

50% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to income statement on a straight line basis over the period of the lease.

Going concern

During the year the company sustained a loss of £149,093 and at the balance sheet date its liabilities exceeded its assets by £149,092. The financial statements have been prepared on a going concern basis, on the understanding that the director is projecting a profit in the future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

Additions

2,524,658

207,238

2,731,896

At 30 September 2025

2,524,658

207,238

2,731,896

DEPRECIATION

Charge for period

15,151

16,466

31,617

At 30 September 2025

15,151

16,466

31,617

NET BOOK VALUE

At 30 September 2025

2,509,507

190,772

2,700,279

Included in cost of land and buildings is freehold land of £ 238,976 which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

75,314

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

31,144

Other creditors

2,937,861

2,969,005

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

1 Ordinary share of £1 was allotted and fully paid for cash at par during the period.