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REGISTERED NUMBER: SC403991













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WILDWOOD CAPITAL UK
WILDWOOD CAPITAL UK (REGISTERED NUMBER: SC403991)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


WILDWOOD CAPITAL UK

COMPANY INFORMATION
for the year ended 31 DECEMBER 2025







DIRECTORS: Mrs F M Donaldson
P R Gammell
J E B Gammell





SECRETARY: Turcan Connell Company Secretaries Limited





REGISTERED OFFICE: C/o Turcan Connell
Princes Exchange 1 Earl Grey Street
Edinburgh
EH3 9EE





REGISTERED NUMBER: SC403991





ACCOUNTANTS: Thomas Barrie & Co LLP
4th Floor, Atlantic House
1a Cadogan Street
Glasgow
G2 6QE
Page 1
WILDWOOD CAPITAL UK (REGISTERED NUMBER: SC403991)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2025

2025 2024
Notes £    £   
FIXED ASSETS
Investments 4 8,570,395 13,174,995

CURRENT ASSETS
Debtors 5 3,500,000 3,505,405
Cash at bank 141,326 395,236
3,641,326 3,900,641
CREDITORS
Amounts falling due within one year 6 (181,106 ) (162,251 )
NET CURRENT ASSETS 3,460,220 3,738,390
TOTAL ASSETS LESS CURRENT
LIABILITIES
12,030,615
16,913,385

PROVISIONS FOR LIABILITIES (964,650 ) (964,650 )
NET ASSETS 11,065,965 15,948,735

CAPITAL AND RESERVES
Called up share capital 4,005,141 4,005,141
Share premium 6,983,536 6,983,536
Retained earnings 77,288 4,960,058
SHAREHOLDERS' FUNDS 11,065,965 15,948,735

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 notes form part of these financial statements

Page 2
WILDWOOD CAPITAL UK (REGISTERED NUMBER: SC403991)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2025


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 9 October 2026 and were signed on its behalf by:





P R Gammell - Director


The notes form part of these financial statements

Page 3
WILDWOOD CAPITAL UK (REGISTERED NUMBER: SC403991)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2025

1. STATUTORY INFORMATION

Wildwood Capital UK is a private unlimited company, registered in Scotland, registration number SC403991. The registered office is C/O Turcan Connell Princes Exchange, 1 Earl Grey Street, Edinburgh, UK EH3 9EE.

The principal activity of the company during the financial period was that of making and holding of investments.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The presentational and functional currency of the financial statements is Pounds Sterling (£).

Preparation of consolidated financial statements
The financial statements contain information about Wildwood Capital UK as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates
In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

There are no significant judgements or estimates used in the preparation of these accounts.

Turnover
Turnover represents income generated from fees for managing investments.

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

Fixed asset investments
Listed investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

Unlisted investments and investments in subsidiaries are measured at cost less impairment.

Page 4
WILDWOOD CAPITAL UK (REGISTERED NUMBER: SC403991)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash and cash equivalents comprise cash balances, including bank overdrafts that are payable on demand and form an integral part of the company's cash management.

Creditors
Short term trade 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.

Provisions
Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

Page 5
WILDWOOD CAPITAL UK (REGISTERED NUMBER: SC403991)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2025

4. FIXED ASSET INVESTMENTS
Shares in Interest
group in Other
undertakings associate investments Totals
£    £    £    £   
COST OR VALUATION
At 1 January 2025 6,570,395 1,900,000 4,704,600 13,174,995
Additions - 100,000 - 100,000
Disposals - - (3,727,776 ) (3,727,776 )
Revaluations - - (976,824 ) (976,824 )
At 31 December 2025 6,570,395 2,000,000 - 8,570,395
NET BOOK VALUE
At 31 December 2025 6,570,395 2,000,000 - 8,570,395
At 31 December 2024 6,570,395 1,900,000 4,704,600 13,174,995

The fair value of listed investments was determined with reference to the quoted market price at the reporting date. The cost of the shares on acquisition was £202,787. Investments in associated are held at cost less impairment because their fair value cannot be measured reliably.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 1,484,000 1,484,000
Other debtors 2,016,000 2,021,405
3,500,000 3,505,405

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 2,040 227
Other creditors 179,066 162,024
181,106 162,251

7. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Page 6