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REGISTERED NUMBER: 04794771 (England and Wales)















Financial Statements for the Period 1 October 2022 to 31 March 2024

for

Wintech Building Services Limited

Previously known as
Avus Consulting Limited

Wintech Building Services Limited (Registered number: 04794771)
previously known as Avus Consulting Limited






Contents of the Financial Statements
for the Period 1 October 2022 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Wintech Building Services Limited
previously known as Avus Consulting Limited

Company Information
for the Period 1 October 2022 to 31 March 2024







DIRECTORS: Mr P N Savidge
Mr A D Skipp
Ms S J Southgate



SECRETARY: Mr A D Skipp



REGISTERED OFFICE: Quartz House
Pendeford Business Park
Wolverhampton
West Midlands
WV9 5HA



REGISTERED NUMBER: 04794771 (England and Wales)



SENIOR STATUTORY AUDITOR: Shaun Philpott FCA



AUDITORS: TAG Assurance Services Limited
Chartered Accountants and
Registered Auditors
8 Pendeford Place
Pendeford Business Park
Wolverhampton
West Midlands
WV9 5HD

Wintech Building Services Limited (Registered number: 04794771)
previously known as Avus Consulting Limited

Balance Sheet
31 March 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,362 13,221

CURRENT ASSETS
Debtors 5 888,651 286,337
Cash at bank 63,406 341,498
952,057 627,835
CREDITORS
Amounts falling due within one year 6 235,091 167,544
NET CURRENT ASSETS 716,966 460,291
TOTAL ASSETS LESS CURRENT
LIABILITIES

755,328

473,512

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 755,228 473,412
SHAREHOLDERS' FUNDS 755,328 473,512

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by:





Mr P N Savidge - Director


Wintech Building Services Limited (Registered number: 04794771)
previously known as Avus Consulting Limited

Notes to the Financial Statements
for the Period 1 October 2022 to 31 March 2024

1. STATUTORY INFORMATION

Wintech Building Services Limited 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.

Going Concern
The financial statements have been prepared on a going concern basis.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract
that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the income statement.

Financial assets and liabilities
All financial assets and liabilities are initially measures at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transactions costs).

Trade debtors and amounts owed by group undertakings
Trade debtors amounts owed by group undertakings are recognized initially at transaction price. They are
subsequently measured at amortised cost using the effective interest method, less provision for impairment. A
provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due, according to the original terms of the receivable.

Trade creditors and amounts owed to group undertakings
Trade creditors and amounts owed to group undertakings are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as amounts falling due after more than one year.

Equity instruments
Equity instruments are measured at fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Wintech Building Services Limited (Registered number: 04794771)
previously known as Avus Consulting Limited

Notes to the Financial Statements - continued
for the Period 1 October 2022 to 31 March 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 8% on cost
Plant and machinery etc - 25% on cost and 8% on cost

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Disclosure of long or short period
The period covered by these financial statements is an 18 month period to 31 March 2024 compared to a 12 month period to 30 September 2022. For this reason, the current period is not entirely comparable to the previous year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2022 - 11 ) .

Wintech Building Services Limited (Registered number: 04794771)
previously known as Avus Consulting Limited

Notes to the Financial Statements - continued
for the Period 1 October 2022 to 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 15,092 64,358 79,450
Additions - 34,895 34,895
Disposals - (2,267 ) (2,267 )
At 31 March 2024 15,092 96,986 112,078
DEPRECIATION
At 1 October 2022 11,572 54,657 66,229
Charge for period 1,309 8,445 9,754
Eliminated on disposal - (2,267 ) (2,267 )
At 31 March 2024 12,881 60,835 73,716
NET BOOK VALUE
At 31 March 2024 2,211 36,151 38,362
At 30 September 2022 3,520 9,701 13,221

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 203,015 239,395
Amounts owed by group undertakings 649,632 -
Other debtors 36,004 46,942
888,651 286,337

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors 1,528 1,599
Amounts owed to group undertakings 71,043 -
Taxation and social security 157,290 153,433
Other creditors 5,230 12,512
235,091 167,544

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2022
£    £   
Within one year 14,663 -
Between one and five years 10,997 -
25,660 -

Wintech Building Services Limited (Registered number: 04794771)
previously known as Avus Consulting Limited

Notes to the Financial Statements - continued
for the Period 1 October 2022 to 31 March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
35 Ordinary A 1 35 35
30 Ordinary B 1 30 30
35 Ordinary C 1 35 35
100 100

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Shaun Philpott FCA (Senior Statutory Auditor)
for and on behalf of TAG Assurance Services Limited

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Wintech Group Limited, incorporated in England and Wales and whose registered office is the same as Wintech Building Services Limited. The parent undertaking of the largest and the smallest group within which the company belongs and for which group accounts are prepared is Wintech Group Limited. Copies of the group financial statements of Wintech Group Limited are available from its registered office.