Caseware UK (AP4) 2022.0.179 2022.0.179 2022-09-302022-09-30true2021-10-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08711883 2021-10-01 2022-09-30 08711883 2020-10-01 2021-09-30 08711883 2022-09-30 08711883 2021-09-30 08711883 c:Director1 2021-10-01 2022-09-30 08711883 c:RegisteredOffice 2021-10-01 2022-09-30 08711883 d:Buildings d:ShortLeaseholdAssets 2021-10-01 2022-09-30 08711883 d:Buildings d:ShortLeaseholdAssets 2022-09-30 08711883 d:Buildings d:ShortLeaseholdAssets 2021-09-30 08711883 d:FurnitureFittings 2021-10-01 2022-09-30 08711883 d:FurnitureFittings 2022-09-30 08711883 d:FurnitureFittings 2021-09-30 08711883 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 08711883 d:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 08711883 d:CurrentFinancialInstruments 2022-09-30 08711883 d:CurrentFinancialInstruments 2021-09-30 08711883 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 08711883 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 08711883 d:ShareCapital 2022-09-30 08711883 d:ShareCapital 2021-09-30 08711883 d:RetainedEarningsAccumulatedLosses 2022-09-30 08711883 d:RetainedEarningsAccumulatedLosses 2021-09-30 08711883 c:FRS102 2021-10-01 2022-09-30 08711883 c:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 08711883 c:FullAccounts 2021-10-01 2022-09-30 08711883 c:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 iso4217:GBP xbrli:pure
Registered number: 08711883








 
WINDSON CAPITAL LTD

FINANCIAL STATEMENTS
 
FOR THE YEAR ENDED 30 SEPTEMBER 2022

 
WINDSON CAPITAL LTD
 

COMPANY INFORMATION


DIRECTOR
C. A. Breaban 




REGISTERED NUMBER
08711883



REGISTERED OFFICE
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BN





 
WINDSON CAPITAL LTD
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 7


 
WINDSON CAPITAL LTD
REGISTERED NUMBER:08711883

BALANCE SHEET
AS AT 30 SEPTEMBER 2022

2022
2021
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
143,331
-

CURRENT ASSETS
  

Debtors
 5 
-
3,300

Cash at bank and in hand
  
4,587
616

  
4,587
3,916

Creditors: amounts falling due within one year
 6 
(49,593)
(70,828)

NET CURRENT LIABILITIES
  
 
 
(45,006)
 
 
(66,912)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
98,325
(66,912)

PROVISION FOR LIABILITIES
  

Deferred tax
  
(1,540)
-

NET ASSETS/(LIABILITIES)
  
96,785
(66,912)


CAPITAL AND RESERVES
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
96,685
(67,012)

EQUITY SHAREHOLDERS FUNDS/(DEFICIT)
  
96,785
(66,912)


Page 1

 
WINDSON CAPITAL LTD
REGISTERED NUMBER:08711883

BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2022

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Directors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 
29 September 2023




C. A. Breaban
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
WINDSON CAPITAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

1.


GENERAL INFORMATION

Windson Capital Ltd (Company number: 08711883), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company incorporated in England and Wales.
The principal place of business of the Company is 38 Mount Pleasant Road, London, NW10 3EL.

2.ACCOUNTING POLICIES

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

The Company has taken advantage of the exemption in Financial Reporting Standard 102, section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

  
2.3

Going Concern

The financial statements have been prepared on a going concern basis, despite net current liabilities of £98,325 (2021: £66,912), which the director believes to be appropriate.
The Company's sole director and principal shareholder has provided the Company with an undertaking that he will, for at least twelve months from the date of approval of these financial statements, continue to make available such funds as are required by the Company to meet its liabilities as they fall due. 

 
2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
WINDSON CAPITAL LTD
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.ACCOUNTING POLICIES (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold property improvements
-
10%
Fixtures and fittings
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
WINDSON CAPITAL LTD
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.ACCOUNTING POLICIES (continued)

 
2.7

Debtors

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

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
2.9

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 debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
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, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the Balance Sheet date.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).

Page 5

 
WINDSON CAPITAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

4.


Tangible fixed assets





Leasehold property improvements
Fixtures and fittings
Total

£
£
£



COST OR VALUATION


At 1 October 2021
-
-
-


Additions
140,689
7,246
147,935



At 30 September 2022

140,689
7,246
147,935



DEPRECIATION


At 1 October 2021
-
-
-


Charge for the year
3,517
1,087
4,604



At 30 September 2022

3,517
1,087
4,604



NET BOOK VALUE



At 30 September 2022
137,172
6,159
143,331



At 30 September 2021
-
-
-


5.


DEBTORS

2022
2021
£
£

Due within one year

Other debtors
-
3,300



6.


CREDITORS: Amounts falling due within one year

2022
2021
£
£

Other creditors
36,548
69,328

Accruals and deferred income
1,500
1,500

Corporation tax
11,415
-

Other taxation and social security
130
-

49,593
70,828


Page 6

 
WINDSON CAPITAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

7.


RELATED PARTY TRANSACTIONS

Included within other creditors are amounts due to the director of the Company of £34,171 (2021: £65,151). The loan is interest free and no repayment date has been set.


Page 7