Wild Shore Foxlake Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC642547 (Scotland)

Unaudited Financial Statements for the Year Ended 28th February 2026

for

Wild Shore Foxlake Ltd

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr A M Gillies

Mr N J Anderson

Mr J D Barbour

Mr Z Hegarty

REGISTERED OFFICE:

39 High Street

East Linton

East Lothian

EH40 3AA

REGISTERED NUMBER:

SC642547 (Scotland)

ACCOUNTANTS:

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28th February 2026 set out on pages four to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

24th June 2026

FIXED ASSETS

Intangible assets

4

8,898

-

Tangible assets

5

21,212

-

30,110

-

CURRENT ASSETS

Stocks

2,289

-

Debtors

6

124,529

1

Cash at bank and in hand

24,610

-

151,428

1

CREDITORS

Amounts falling due within one year

7

144,636

-

NET CURRENT ASSETS

6,792

1

TOTAL ASSETS LESS CURRENT LIABILITIES

36,902

1

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

36,901

-

SHAREHOLDERS' FUNDS

36,902

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 24th June 2026 and were signed on its behalf by:

Mr N J Anderson - Director

1.	STATUTORY INFORMATION

Wild Shore Foxlake 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

at varying rates on cost

Plant and machinery

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

Additions

9,887

At 28th February 2026

9,887

Amortisation

Charge for year

989

At 28th February 2026

989

Net book value

At 28th February 2026

8,898

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

Cost

Additions

81,727

12,255

93,982

At 28th February 2026

81,727

12,255

93,982

Depreciation

Charge for year

68,685

4,085

72,770

At 28th February 2026

68,685

4,085

72,770

Net book value

At 28th February 2026

13,042

8,170

21,212

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

3,833

-

Amounts owed by group undertakings

115,967

1

Other debtors

4,729

-

124,529

1

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

1,807

-

Social security and other taxes

1,581

-

VAT

9,828

-

Other creditors

59,707

-

Accruals and deferred income

71,713

-

144,636

-

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary undertaking of Wild Shore Holdings Ltd, registered in Scotland. The registered

office of Wild Shore Holdings Ltd is 5 Atholl Crescent, Edinburgh, EH3 8EJ