ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 11173337

EAT WILD LIMITED

(A company limited by guarantee)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED

31 JANUARY 2026

01483 755 399

hamlyns.com

EAT WILD LIMITED

(A company limited by guarantee)

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EAT WILD LIMITED
FOR THE YEAR ENDED 31 JANUARY 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eat Wild Limited for the year ended 31 January 2026 which comprise the income and expenditure account, the statement of comprehensive income, the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.

As a 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 http://www.icaew.com /en/membership/
regulations-standards-and-guidance.

This report is made solely to the board of directors of Eat Wild Limited, as a body, in accordance with the terms of our engagement at hamlyns.com/tac. Our work has been undertaken solely to prepare for your approval the financial statements of Eat Wild Limited and state those matters that we have agreed to state to the board of directors of Eat Wild Limited, as a body, in this report in accordance with ICAEW Technical release TECH07/16AAF . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eat Wild Limited and its board of directors, as a body, for our work or for this report.

It is your duty to ensure that Eat Wild 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 surplus of Eat Wild Limited. You consider that Eat Wild Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Eat Wild 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.

Hamlyns Limited

Chartered Accountants

Sundial House

High Street

Horsell

Woking

Surrey

GU21 4SU

28 July 2026

Page 1

EAT WILD LIMITED

(A company limited by guarantee)

REGISTERED NUMBER: 11173337

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Intangible assets	4		4,091		4,113
Tangible assets	5		68		182
			4,159		4,295
Current assets
Stocks		-		1,390
Debtors: amounts falling due within one year	6	29,853		12,965
Cash at bank and in hand	7	25,222		47,089
		55,075		61,444
Creditors: amounts falling due within one year	8	(26,212)		(36,998)
Net current assets			28,863		24,446
Total assets less current liabilities			33,022		28,741
Creditors: amounts falling due after more than one year	9		(40,000)		(44,167)

Net liabilities			(6,978)		(15,426)

Reserves
Income and expenditure account	(6,978)	(15,426)
	(6,978)	(15,426)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 July 2026.

Page 2

EAT WILD LIMITED

(A company limited by guarantee)

REGISTERED NUMBER: 11173337

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

Alan Huw Beynon

Director

Page 3

EAT WILD LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Eat Wild Limited is a private company, limited by guarantee, registered in England and Wales. The registered office address and registered number are detailed below:

Registered office address: Sundial House, 98 High Street, Horsell, Woking, Surrey, England, GU21 4SU.

Registered number: 11173337

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Donations

Donation income is recognised when it is paid and confirmed.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that 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.

2.5

Borrowing costs

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

Page 4

EAT WILD LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings

25%

on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 5

EAT WILD LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 5).

Page 6

EAT WILD LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Intangible assets

	Patents and trademark	Website develop-ment	Total
	£	£	£
Cost
At 1 February 2025	6,554	82,313	88,867
Additions	-	4,123	4,123
At 31 January 2026	6,554	86,436	92,990
Amortisation
At 1 February 2025	3,885	80,869	84,754
Charge for the year on owned assets	2,669	1,477	4,146
At 31 January 2026	6,554	82,346	88,900
Net book value
At 31 January 2026	-	4,090	4,090
At 31 January 2025	2,669	1,444	4,113

Page 7

EAT WILD LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

5.	Tangible fixed assets

		Fixtures and fittings
		£
	Cost or valuation
	At 1 February 2025	11,730
	At 31 January 2026	11,730
	Depreciation
	At 1 February 2025	11,547
	Charge for the year on owned assets	115
	At 31 January 2026	11,662
	Net book value
	At 31 January 2026	68
	At 31 January 2025	182

Debtors

					2026	2025
					£	£


Trade debtors	28,139	5,771
Other debtors	1,002	7,194
Prepayments and accrued income	712	-
	29,853	12,965

7.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	25,222	47,089
	25,222	47,089

Page 8

EAT WILD LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	14,167	30,000
Trade creditors	4,860	1,056
Corporation tax	2,131	845
Other taxation and social security	1,629	158
Other creditors	-	589
Accruals and deferred income	3,425	4,350
	26,212	36,998

9.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Unsecured loans	40,000	40,000
Bank loans	-	4,167
	40,000	44,167

Page 9

EAT WILD LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Amounts falling due within one year
Unsecured loans	14,167	30,000
	14,167	30,000
Amounts falling due 1-2 years
Unsecured loans	40,000	40,000
	40,000	40,000
Amounts falling due 2-5 years
Bank loans	-	4,167
	-	4,167

	54,167	74,167


11.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Page 10