2022-11-012023-10-312023-10-31false05265847WINDWARD STRATEGIC 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WINDWARD STRATEGIC LIMITED

Registered Number
05265847
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

WINDWARD STRATEGIC LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

DOCHERTY, Christopher Thomas
DOCHERTY, Salina Clare

Company Secretary

DOCHERTY, Christopher Thomas

Registered Address

The Dutch Barn Bremhill Grove Farm
East Tytherton
Chippenham
SN15 4LX

Registered Number

05265847 (England and Wales)
WINDWARD STRATEGIC LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets63,79530,806
3,79530,806
Current assets
Debtors751,05682,886
Cash at bank and on hand71835,971
51,774118,857
Creditors amounts falling due within one year8(27,781)(33,040)
Net current assets (liabilities)23,99385,817
Total assets less current liabilities27,788116,623
Creditors amounts falling due after one year9(17,500)(27,500)
Provisions for liabilities10(721)(5,853)
Net assets9,56783,270
Capital and reserves
Called up share capital100100
Profit and loss account9,46783,170
Shareholders' funds9,56783,270
The financial statements were approved and authorised for issue by the Board of Directors on 12 January 2024, and are signed on its behalf by:
DOCHERTY, Christopher Thomas
Director
DOCHERTY, Salina Clare
Director

Registered Company No. 05265847
WINDWARD STRATEGIC LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
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.Principal activities
The principal activity of the company is that of connecting commodity producers.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-3
Vehicles25-
Office Equipment-3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
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 and operations policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year12
6.Property, plant and equipment

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 2236,9818598,38146,221
Additions--1,2641,264
Disposals(36,981)-(2,412)(39,393)
At 31 October 23-8597,2338,092
Depreciation and impairment
At 01 November 2212,1528592,40415,415
Charge for year1,819-2,2604,079
On disposals(13,971)-(1,226)(15,197)
At 31 October 23-8593,4384,297
Net book value
At 31 October 23--3,7953,795
At 31 October 2224,829-5,97730,806
7.Debtors

2023

2022

££
Trade debtors / trade receivables42,36680,012
Other debtors1-
Prepayments and accrued income8,6892,874
Total51,05682,886
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,4642,205
Bank borrowings and overdrafts10,00010,000
Taxation and social security9,06119,422
Other creditors6,027274
Accrued liabilities and deferred income1,2291,139
Total27,78133,040
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts17,50027,500
Total17,50027,500
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)7215,853
Total7215,853