REGISTERED NUMBER: 15566075 (England and Wales)

HAROLDS PARK WILDLAND LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

S L Payne

A J Struthers

REGISTERED OFFICE:

C/O External Services Limited

20 Central Avenue

St Andrews Business Park

Norwich

NR7 0HR

REGISTERED NUMBER:

15566075 (England and Wales)

SENIOR STATUTORY AUDITOR:

Theo Banos BA FCA

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

BANKERS:

HSBC Bank Plc

69 Pall Mall

London

SW1Y 5EY

FIXED ASSETS

Tangible assets

4

9,818,822

9,721,068

CURRENT ASSETS

Debtors

5

316,883

105,427

Cash at bank

342,765

42,721

659,648

148,148

CREDITORS

Amounts falling due within one year

6

10,922,033

10,302,399

NET CURRENT LIABILITIES

(10,262,385

)

(10,154,251

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(443,563

)

(433,183

)

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

(443,564

)

(433,184

)

SHAREHOLDERS' FUNDS

(443,563

)

(433,183

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

S L Payne - Director

1.	STATUTORY INFORMATION

Harolds Park Wildland 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 (£) and is rounded to the nearest £.

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 are prepared on a going concern basis under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group. The company is a subsidiary of Nattergal Limited.

Revenue

Revenue is measured at the fair value of consideration received in respect of letting property and the provision of eco tourism, excluding value added tax. Revenue is recognised in the period to which the income relates.

Revenue for biodiversity net gain (BNG) activities is recognised progressively, aligning with the cost profile of delivering agreed habitat improvements. This means revenue is recorded as costs are incurred, reflecting the completion of performance obligations over time.

Revenue for carbon credits is recognised as credits are verified.

Tangible fixed assets

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

Freehold property

-

Nil

Improvements to property

-

Straight line over 20 years

Plant and machinery

-

20% on reducing balance and Straight line over 3 years

Fixtures and fittings

-

20% on reducing balance

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

Impairments

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each financial reporting date. If such indication exists, the recoverable amount of the asset is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 January 2025

9,596,535

65,226

44,470

19,542

9,725,773

Additions

-

99,631

16,049

2,305

117,985

At 31 December 2025

9,596,535

164,857

60,519

21,847

9,843,758

DEPRECIATION

At 1 January 2025

-

272

4,105

328

4,705

Charge for year

-

5,001

11,331

3,899

20,231

At 31 December 2025

-

5,273

15,436

4,227

24,936

NET BOOK VALUE

At 31 December 2025

9,596,535

159,584

45,083

17,620

9,818,822

At 31 December 2024

9,596,535

64,954

40,365

19,214

9,721,068

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

214,109

52,330

Other debtors

5,167

5,041

VAT

-

25,155

Prepayments and accrued income

97,607

22,901

316,883

105,427

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

37,270

47,410

Amounts owed to group undertakings

10,501,226

10,194,403

VAT

31,659

-

Accruals and deferred income

351,878

60,586

10,922,033

10,302,399

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Theo Banos BA FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

9.	GOING CONCERN

The statement of financial position shows net liabilities of £443,563 (2024: £433,183) and net current liabilities of £10,262,385 (2024: £10,154,251). The directors have considered the position, alongside group support in place, and are satisfied that the financial statements have been prepared on a going concern basis.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the parent company, Nattergal Limited, which is registered in England and Wales. The parent company's registered office is 20 Central Avenue, St Andrews Business Park, Norwich, NR7 0HR.