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Registered Number: 12998605
England and Wales

 

 

 

WINDMILL PROPERTY INVESTMENTS CAMBS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Windmill Property Investments Cambs Limited for the year ended 30 November 2023


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Windmill Property Investments Cambs Limited for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.


As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance


This report is made solely to the Board of Directors of Windmill Property Investments Cambs Limited , as a body, in accordance with the terms of our engagement letter dated 28 August 2024.
Our work has been undertaken solely to prepare for your approval the accounts of Windmill Property Investments Cambs Limited and state those matters that we have agreed to state to the Board of Directors of Windmill Property Investments Cambs Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Windmill Property Investments Cambs Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Windmill Property Investments Cambs Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Windmill Property Investments Cambs Limited .
You consider that Windmill Property Investments Cambs Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Windmill Property Investments Cambs Limited .
For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 November 2023



....................................................
aa Chartered Accountants
Fenlake House,
Fenlake Business Centre,
Fengate,
Peterborough,
PE1 5BQ
28 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 14,543,418    14,354,158 
14,543,418    14,354,158 
Current assets      
Debtors 14,288    7,396 
Cash at bank and in hand 22,311    1,617 
36,599    9,013 
Creditors: amount falling due within one year (1,657,363)   (1,694,546)
Net current assets (1,620,764)   (1,685,533)
 
Total assets less current liabilities 12,922,654    12,668,625 
Creditors: amount falling due after more than one year (5,629,848)   (5,798,595)
Provisions for liabilities (78,162)  
Net assets 7,214,644    6,870,030 
 

Capital and reserves
     
Called up share capital 5 100    100 
Share premium account 5,746,500    5,746,500 
Reserves 1,433,916    1,100,701 
Profit and loss account 34,128    22,729 
Shareholders' funds 7,214,644    6,870,030 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 August 2024 and were signed on its behalf by:


-------------------------------
Ataf Javaid
Director
2
General Information
Windmill Property Investments Cambs Limited is a private company, limited by shares, registered in England and Wales, registration number 12998605, registration address 328A Lincoln Road, Peterborough, PE1 2ND.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees including directors

Average number of employees during the year was 6 (2022 : 3).
3.

Financial Commitments, Guarantees and Contingencies


The company has a portfolio mortgage secured against the properties with Aldermore Bank.

The loan balance as at 30 November 2023 £5,773,668 (2022 £5,774,557.)  




4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Investment properties   Total
  £   £   £   £
At 01 December 2022 468    1,148    14,353,155    14,354,771 
Additions   1,247      1,247 
Disposals     (222,500)   (222,500)
Revaluations     411,377    411,377 
At 30 November 2023 468    2,395    14,542,032    14,544,895 
Depreciation
At 01 December 2022 31    582      613 
Charge for year 66    798      864 
On disposals      
At 30 November 2023 97    1,380      1,477 
Net book values
Closing balance as at 30 November 2023 371    1,015    14,542,032    14,543,418 
Opening balance as at 01 December 2022 437    566    14,353,155    14,354,158 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
95 Class A shares of £1.00 each 95    95 
5 Class B shares of £1.00 each  
100    100 

3