REGISTERED NUMBER: SC342393 (Scotland)

FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2024 TO 31 DECEMBER 2025

FOR

WILD PACKS SUMMER CAMPS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

J Bell

V M Kalra

Registered office:

Liberty Business Center

Rosyth

Fife

KY11 2WX

Registered number:

SC342393 (Scotland)

Senior statutory auditor:

Steven Collins

Auditors:

Baverstocks Limited

Statutory Auditor

Chartered Certified Accountants

Dickens House

Guithavon Street

Witham

Essex

CM8 1BJ

Fixed assets

Tangible assets

5

21,528

2,788,958

Current assets

Stocks

-

15,324

Debtors

6

602,292

88,620

Cash at bank

61,707

241,007

663,999

344,951

Creditors

Amounts falling due within one year

7

697,848

303,692

Net current (liabilities)/assets

(33,849

)

41,259

Total assets less current liabilities

(12,321

)

2,830,217

Creditors

Amounts falling due after more than one year

8

-

(1,161,962

)

Provisions for liabilities

(4,090

)

(141,138

)

Net (liabilities)/assets

(16,411

)

1,527,117

Capital and reserves

Called up share capital

10

10

Revaluation reserve

9

-

1,240,452

Retained earnings

(16,421

)

286,655

(16,411

)

1,527,117

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

J Bell - Director

V M Kalra - Director

1.	Statutory information

Wild Packs Summer Camps Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	Statement of compliance

The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

Basis of preparing the financial statements

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

Critical accounting judgements and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no estimates and assumptions that have a significant risk of causing material adjustment in the financial statements.

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.

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 etc

-

33% on cost, 33% on reducing balance and 25% on cost

Stocks and work in progress

Stock are valued at the lower of cost and net realisable value.

Current taxation

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Current and deferred tax assets and liabilities are not discounted.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange

.

Non monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Going concern

The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the holding company.

4.	Employees and directors

The average number of employees during the period was 9 (2024 - 13 ) .

5.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 October 2024

2,662,125

466,339

3,128,464

Additions

-

8,096

8,096

Disposals

(2,662,125

)

(388,218

)

(3,050,343

)

At 31 December 2025

-

86,217

86,217

Depreciation

At 1 October 2024

34,450

305,056

339,506

Charge for period

-

13,685

13,685

Eliminated on disposal

(34,450

)

(254,052

)

(288,502

)

At 31 December 2025

-

64,689

64,689

Net book value

At 31 December 2025

-

21,528

21,528

At 30 September 2024

2,627,675

161,283

2,788,958

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

545,222

-

Other debtors

57,070

88,620

602,292

88,620

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

-

22,937

Hire purchase contracts

-

10,925

Trade creditors

147,160

33,119

Amounts owed to participating interests

513,583

-

Taxation and social security

5,011

57,147

Other creditors

32,094

179,564

697,848

303,692

At the reporting end date an amount of £545,222 was owed to the company from other group undertakings.

At the reporting end date an amount of £513,583 was owed by the company to other group undertakings.

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

860,475

Other creditors

-

301,487

-

1,161,962

9.

Reserves

Revaluation

reserve

£

At 1 October 2024

1,240,452

Disposal of asset

(1,240,452

)

At 31 December 2025

-

10.	Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the Auditors was unqualified.

Steven Collins (Senior Statutory Auditor)

for and on behalf of Baverstocks Limited