2022-10-012023-09-302023-09-30false07390155WINWOOD CONSTRUCTION (UK) 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WINWOOD CONSTRUCTION (UK) LTD

Registered Number
07390155
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

WINWOOD CONSTRUCTION (UK) LTD
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

CROSS, Jason Sean
CROSS, Lee Robert

Company Secretary

CROSS, Natalie

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

07390155 (England and Wales)
WINWOOD CONSTRUCTION (UK) LTD
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5347,715176,470
347,715176,470
Current assets
Stocks623,050203,050
Debtors7493,358511,237
Cash at bank and on hand423,95587,778
940,363802,065
Creditors amounts falling due within one year8(565,184)(392,941)
Net current assets (liabilities)375,179409,124
Total assets less current liabilities722,894585,594
Creditors amounts falling due after one year9(270,129)(207,628)
Provisions for liabilities11(86,929)-
Net assets365,836377,966
Capital and reserves
Called up share capital100100
Profit and loss account365,736377,866
Shareholders' funds365,836377,966
The financial statements were approved and authorised for issue by the Board of Directors on 19 September 2024, and are signed on its behalf by:
CROSS, Jason Sean
Director
Registered Company No. 07390155
WINWOOD CONSTRUCTION (UK) LTD
Notes to the Financial Statements
for the year ended 30 September 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.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:

Straight line (years)
Plant and machinery4
Vehicles3
Office Equipment4
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year33
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 22434,746147,66018,187600,593
Additions138,475153,471-291,946
Disposals(46,126)--(46,126)
At 30 September 23527,095301,13118,187846,413
Depreciation and impairment
At 01 October 22269,970136,92817,225424,123
Charge for year88,99822,905962112,865
On disposals(38,290)--(38,290)
At 30 September 23320,678159,83318,187498,698
Net book value
At 30 September 23206,417141,298-347,715
At 30 September 22164,77610,732962176,470
6.Stocks

2023

2022

££
Raw materials and consumables20,00020,000
Work in progress-180,000
Other stocks3,0503,050
Total23,050203,050
7.Debtors

2023

2022

££
Trade debtors / trade receivables230,790349,277
Other debtors253,325157,748
Prepayments and accrued income9,2434,212
Total493,358511,237
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 payables251,816287,594
Taxation and social security51,35255,246
Finance lease and HP contracts80,56048,759
Other creditors20592
Accrued liabilities and deferred income181,2511,250
Total565,184392,941
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 overdrafts76,054141,388
Other creditors194,07566,240
Total270,129207,628
10.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts194,07466,240
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)86,929-
Total86,929-