Wild Oak Farm IOW Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of Wild Oak Farm IOW Limited For The Year Ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Wild Oak Farm IOW Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Wild Oak Farm IOW Limited , as a body, in accordance with the terms of our engagement letter dated 09 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of Wild Oak Farm IOW Limited and state those matters that we have agreed to state to the directors of Wild Oak Farm IOW Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wild Oak Farm IOW Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Wild Oak Farm IOW Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Wild Oak Farm IOW Limited . You consider that Wild Oak Farm IOW Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Wild Oak Farm IOW 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 financial statements.

4 August 2026

Apple Accountancy Limited

Chartered Certified Accountants

5 Holyrood Street

Newport

Isle of Wight

PO30 5AU

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Wild Oak Farm IOW Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13985107

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49,879		66,475

			49,879		66,475
CURRENT ASSETS
Cash at bank and in hand		985		1

		985		1
Creditors: Amounts Falling Due Within One Year		(551,295 )		(495,133 )

NET CURRENT ASSETS (LIABILITIES)			(550,310 )		(495,132 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(500,431 )		(428,657 )

Creditors: Amounts Falling Due After More Than One Year			(39,106 )		(44,073 )

NET LIABILITIES			(539,537 )		(472,730 )

CAPITAL AND RESERVES
Called up share capital	5		2		2
Profit and Loss Account			(539,539 )		(472,732 )

SHAREHOLDERS' FUNDS			(539,537)		(472,730)

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Wild Oak Farm IOW Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

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 Edward Devereux - Pilkington Director	Mrs Laura Devereux - Pilkington Director
20 August 2026

The notes on pages 4 to 5 form part of these financial statements.

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Wild Oak Farm IOW Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Wild Oak Farm IOW Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13985107 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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	33% Straight line
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 6)

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Wild Oak Farm IOW Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	266,887	123,780	35,555	426,222
Additions	1,584	-	839	2,423

As at 31 March 2026	268,471	123,780	36,394	428,645

Depreciation
As at 1 April 2025	265,247	60,271	34,229	359,747
Provided during the period	1,990	15,877	1,152	19,019

As at 31 March 2026	267,237	76,148	35,381	378,766

Net Book Value
As at 31 March 2026	1,234	47,632	1,013	49,879

As at 1 April 2025	1,640	63,509	1,326	66,475

5. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary A shares of £ 0.01 each	1	1
100 Ordinary B shares of £ 0.01 each	1	1

	2	2

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