REGISTERED NUMBER: 14381778 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2026

FOR

WILDPOOL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S M Robertson

REGISTERED OFFICE:

Pharmacy Chambers

High Street

Wadhurst

East Sussex

TN5 6AP

REGISTERED NUMBER:

14381778 (England and Wales)

ACCOUNTANTS:

Honey Barrett Limited

Chartered Accountants

Pharmacy Chambers

High Street

Wadhurst

East Sussex

TN5 6AP

FIXED ASSETS

Intangible assets

5

25,491

19,255

Tangible assets

6

15,458

1,768

40,949

21,023

CURRENT ASSETS

Stocks

21,176

-

Debtors

7

48,292

16,145

Cash at bank and in hand

134,624

80,714

204,092

96,859

CREDITORS

Amounts falling due within one year

8

388,417

167,795

NET CURRENT LIABILITIES

(184,325

)

(70,936

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(143,376

)

(49,913

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(143,476

)

(50,013

)

SHAREHOLDERS' FUNDS

(143,376

)

(49,913

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2026 and were signed by:

Mr S M Robertson - Director

1.	STATUTORY INFORMATION

Wildpool 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademarks are being amortised evenly over their estimated useful life of twenty years.

Software development are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The accounts have been prepared on a going concern basis not withstanding the excess of current liabilities over current assets. The Director has confirmed his intention to continue supporting the company for the foreseeable future.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Software

Trademarks

development

Totals

£

£

£

COST

At 1 May 2025

1,380

24,000

25,380

Additions

8,158

750

8,908

At 30 April 2026

9,538

24,750

34,288

AMORTISATION

At 1 May 2025

165

5,960

6,125

Amortisation for year

477

2,195

2,672

At 30 April 2026

642

8,155

8,797

NET BOOK VALUE

At 30 April 2026

8,896

16,595

25,491

At 30 April 2025

1,215

18,040

19,255

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 May 2025

2,021

Additions

18,548

At 30 April 2026

20,569

DEPRECIATION

At 1 May 2025

253

Charge for year

4,858

At 30 April 2026

5,111

NET BOOK VALUE

At 30 April 2026

15,458

At 30 April 2025

1,768

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

1,312

-

Deferred tax asset

46,980

16,145

48,292

16,145

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to associates

385,742

166,506

Accruals and deferred income

2,675

1,289

388,417

167,795

9.	DEFERRED TAX

£

Balance at 1 May 2025

(16,145

)

Credit to Profit and Loss account during year

(30,835

)

Balance at 30 April 2026

(46,980

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

Ordinary

£0.01

100

100

During the year, the share capital was sub-divided from 100 Ordinary Shares of £1 each to 10000 Ordinary shares of 1p each.

11.	RELATED PARTY DISCLOSURES

Included in creditors is a loan from Harwood Advisory Ltd, a company with a common Director and shareholder. At 30 April 2026 the balance on the loan was £385,742 (2025: £166,506). The loan is interest-free and repayable on demand.