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REGISTERED NUMBER: 09246640 (England and Wales)















Financial Statements For The Year Ended 31 October 2023

for

Windmill Construction Brighton Ltd

Windmill Construction Brighton Ltd (Registered number: 09246640)






Contents of the Financial Statements
For The Year Ended 31 October 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Windmill Construction Brighton Ltd

Company Information
For The Year Ended 31 October 2023







DIRECTORS: A N McLean
C A C Newitt





REGISTERED OFFICE: C/O Engelharts Solicitors
8 Vallance Hall
Hove Street
Hove
BN3 2DE





REGISTERED NUMBER: 09246640 (England and Wales)





ACCOUNTANTS: Robb Ferguson Chartered Accountants
Regent Court
70 West Regent Street
Glasgow
G2 2QZ

Windmill Construction Brighton Ltd (Registered number: 09246640)

Abridged Statement of Financial Position
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 649,189 649,189

CURRENT ASSETS
Stocks 1,816,063 1,463,013
Debtors - 60,339
Cash at bank 20,949 44,773
1,837,012 1,568,125
CREDITORS
Amounts falling due within one year 2,614,167 2,257,252
NET CURRENT LIABILITIES (777,155 ) (689,127 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(127,966

)

(39,938

)

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (127,968 ) (39,940 )
(127,966 ) (39,938 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

Windmill Construction Brighton Ltd (Registered number: 09246640)

Abridged Statement of Financial Position - continued
31 October 2023


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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:





C A C Newitt - Director


Windmill Construction Brighton Ltd (Registered number: 09246640)

Notes to the Financial Statements
For The Year Ended 31 October 2023

1. STATUTORY INFORMATION

Windmill Construction Brighton Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Windmill Construction Brighton Ltd (Registered number: 09246640)

Notes to the Financial Statements - continued
For The Year Ended 31 October 2023

4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 November 2022
and 31 October 2023 649,189
NET BOOK VALUE
At 31 October 2023 649,189
At 31 October 2022 649,189

5. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Other loans 1,669,013 697,893