Acorah Software Products - Accounts Production 19.3.550 false true false 7 August 2024 31 December 2025 31 December 2025 15883810 Boomerang Media Group Limited Mr Garfield Smith Mr Garfield Smith Boomerang Media Group Limited The Manor House, Manor Park, Aldershot, GU12 4JG true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15883810 2024-08-06 15883810 2025-12-31 15883810 2024-08-07 2025-12-31 15883810 frs-core:CurrentFinancialInstruments 2025-12-31 15883810 frs-core:Non-currentFinancialInstruments 2025-12-31 15883810 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 15883810 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-07 2025-12-31 15883810 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-06 15883810 frs-core:FurnitureFittings 2025-12-31 15883810 frs-core:FurnitureFittings 2024-08-07 2025-12-31 15883810 frs-core:FurnitureFittings 2024-08-06 15883810 frs-core:NetGoodwill 2025-12-31 15883810 frs-core:NetGoodwill 2024-08-07 2025-12-31 15883810 frs-core:NetGoodwill 2024-08-06 15883810 frs-core:PlantMachinery 2025-12-31 15883810 frs-core:PlantMachinery 2024-08-07 2025-12-31 15883810 frs-core:PlantMachinery 2024-08-06 15883810 frs-core:ShareCapital 2025-12-31 15883810 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15883810 frs-bus:PrivateLimitedCompanyLtd 2024-08-07 2025-12-31 15883810 frs-bus:FilletedAccounts 2024-08-07 2025-12-31 15883810 frs-bus:SmallEntities 2024-08-07 2025-12-31 15883810 frs-bus:AuditExempt-NoAccountantsReport 2024-08-07 2025-12-31 15883810 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-07 2025-12-31 15883810 1 2024-08-07 2025-12-31 15883810 frs-bus:Director1 2024-08-07 2025-12-31 15883810 frs-bus:Director2 2024-08-07 2025-12-31 15883810 frs-bus:CompanySecretary1 2024-08-07 2025-12-31 15883810 frs-countries:EnglandWales 2024-08-07 2025-12-31
Registered number: 15883810
Wilton Botanicals Ltd
Unaudited Financial Statements
For the Period 7 August 2024 to 31 December 2025
Jupp Castle Limited
ACCA
2nd Floor Stanley House London Road
Hook
Hampshire
RG27 9GA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15883810
31 December 2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 81,526
Tangible Assets 5 3,478
85,004
CURRENT ASSETS
Stocks 6 266,408
Debtors 7 424,700
Cash at bank and in hand 12,083
703,191
Creditors: Amounts Falling Due Within One Year 8 (152,681 )
NET CURRENT ASSETS (LIABILITIES) 550,510
TOTAL ASSETS LESS CURRENT LIABILITIES 635,514
Creditors: Amounts Falling Due After More Than One Year 9 (593,762 )
NET ASSETS 41,752
CAPITAL AND RESERVES
Called up share capital 10 50,000
Profit and Loss Account (8,248 )
SHAREHOLDERS' FUNDS 41,752
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For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Garfield Smith
Director
31 July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Wilton Botanicals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15883810 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. They is amortised to the profit and loss account over its estimated economic life of 3 years.
2.5. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to the Profit and Loss account on a straight line basis over their expected useful economic lives, which range from 5 to 10 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery straight line over 3 years
Fixtures & Fittings straight line over 3 years
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 7 August 2024 - - -
Additions 84,627 10,000 94,627
As at 31 December 2025 84,627 10,000 94,627
Amortisation
As at 7 August 2024 - - -
Provided during the period 11,990 1,111 13,101
As at 31 December 2025 11,990 1,111 13,101
Net Book Value
As at 31 December 2025 72,637 8,889 81,526
As at 7 August 2024 - - -
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 7 August 2024 - - -
Additions 1,870 1,971 3,841
As at 31 December 2025 1,870 1,971 3,841
Depreciation
As at 7 August 2024 - - -
Provided during the period 52 311 363
As at 31 December 2025 52 311 363
Net Book Value
As at 31 December 2025 1,818 1,660 3,478
As at 7 August 2024 - - -
6. Stocks
31 December 2025
£
Stock 264,717
Materials 1,691
266,408
7. Debtors
31 December 2025
£
Due within one year
Trade debtors 304,681
Other debtors 94,519
399,200
Due after more than one year
Amounts owed by group undertakings 25,500
424,700
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8. Creditors: Amounts Falling Due Within One Year
31 December 2025
£
Trade creditors 92,706
Other creditors 43,434
Taxation and social security 16,541
152,681
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025
£
Amounts owed to group undertakings 593,762
10. Share Capital
31 December 2025
£
Allotted, Called up and fully paid 50,000
11. Related Party Transactions
During the period, Boomerang Media Limited a company under common control loaned the compay £562,982 and charged £30,780 interest on the loan to the Profit and Loss Account. At the balance sheet date £593,762 was payable to Boormerang Media Limited.
12. Ultimate Controlling Party
The company's ultimate controlling party is Boomerang Media Group Limited by virtue of his ownership of 100% of the issued share capital in the company. The company is incorporated in England and Wales and the registered office is The Manor House, Marnor Park, Aldershot, GU12 4JU.
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