Company No: 03458630 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	J Hayward
	W Houston (Appointed 01 April 2026)
	J M Houston
	T M Houston

Secretary

T M Houston

Registered office	The Stables Meadow Court
	Faygate Lane
	Faygate
	West Sussex
	RH12 4SJ
	United Kingdom

Company number

03458630 (England and Wales)

Accountant	Kreston Reeves LLP
	9 Donnington Park
	85 Birdham Road
	Chichester
	West Sussex
	PO20 7AJ

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wildwood Public Relations Limited for the financial year ended 31 March 2026 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Wildwood Public Relations Limited, as a body, in accordance with the terms of our engagement letter dated 30 August 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Wildwood Public Relations Limited and state those matters that we have agreed to state to the Board of Directors of Wildwood Public Relations Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wildwood Public Relations Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Wildwood Public Relations Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wildwood Public Relations Limited. You consider that Wildwood Public Relations Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Wildwood Public Relations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ

27 July 2026

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	5	92,977		95,970
		92,977		95,970
Current assets
Debtors	6	315,186		305,749
Cash at bank and in hand		560,943		497,862
		876,129		803,611
Creditors: amounts falling due within one year	7	( 342,395)		( 310,892)
Net current assets		533,734		492,719
Total assets less current liabilities		626,711		588,689
Creditors: amounts falling due after more than one year	8	( 36,542)		( 47,926)
Provision for liabilities		( 10,671)		( 11,344)
Net assets		579,498		529,419
Capital and reserves
Called-up share capital		2		2
Profit and loss account		579,496		529,417
Total shareholders' funds		579,498		529,419

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wildwood Public Relations Limited (registered number: 03458630) were approved and authorised for issue by the Board of Directors on 23 July 2026. They were signed on its behalf by:

W Houston Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wildwood Public Relations Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Stables Meadow Court, Faygate Lane, Faygate, West Sussex, RH12 4SJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Prior year adjustment

Material prior year adjustments are accounted for by restating the comparative amounts for the prior period presented and, where applicable, restating the opening balances of assets, liabilities and reserves for the earliest period presented. Corrections of errors are recognised retrospectively in the first financial statements authorised for issue after their discovery. The nature of the prior year adjustment and its effect on the financial statements are disclosed where material. Changes in accounting estimates are recognised prospectively and are not treated as prior year adjustments.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	depreciated over the life of the lease
Vehicles	25 % reducing balance
Office equipment	25 % reducing balance
Computer equipment	8 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Prior year adjustment

The split of payroll costs between cost of sales and administrative expenses were reviewed during the year and the comparative year was updated to reflect the revised staff allocations. This impacted the prior year gross profit but the operating profit remained unchanged. Therefore there is no resulting adjustment to the opening balance of retained earnings.

		As previously reported		Adjustment		As restated
Year ended 31 March 2025		£		£		£
Profit and loss account		529,417		0		529,417
		0		0		0

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	22		19

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	12,000		12,000
Disposals	( 12,000)		( 12,000)
At 31 March 2026	0		0
Accumulated amortisation
At 01 April 2025	12,000		12,000
Disposals	( 12,000)		( 12,000)
At 31 March 2026	0		0
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

5. Tangible assets

	Leasehold improve- ments		Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2025	21,235		71,206		60,597		110,041		263,079
Additions	0		0		5,202		9,523		14,725
At 31 March 2026	21,235		71,206		65,799		119,564		277,804
Accumulated depreciation
At 01 April 2025	21,235		12,716		58,479		74,679		167,109
Charge for the financial year	0		7,459		1,295		8,964		17,718
At 31 March 2026	21,235		20,175		59,774		83,643		184,827
Net book value
At 31 March 2026	0		51,031		6,025		35,921		92,977
At 31 March 2025	0		58,490		2,118		35,362		95,970

6. Debtors

	2026		2025
	£		£
Trade debtors	292,400		281,529
Prepayments	22,786		24,220
	315,186		305,749

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	3,334		10,000
Trade creditors	59,069		77,464
Taxation and social security	120,998		97,769
Obligations under finance leases and hire purchase contracts (secured)	8,025		7,213
Other creditors	150,969		118,446
	342,395		310,892

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		3,333
Obligations under finance leases and hire purchase contracts (secured)	36,542		44,593
	36,542		47,926

Finance lease and hire purchase contracts are secured on the assets under lease or hire purchase.

9. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	16,421		842