Caseware UK (AP4) 2024.0.164 2024.0.164 2023-08-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10257476 2023-08-01 2024-07-31 10257476 2022-08-01 2023-07-31 10257476 2024-07-31 10257476 2023-07-31 10257476 c:Director1 2023-08-01 2024-07-31 10257476 d:PlantMachinery 2023-08-01 2024-07-31 10257476 d:PlantMachinery 2024-07-31 10257476 d:PlantMachinery 2023-07-31 10257476 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 10257476 d:MotorVehicles 2023-08-01 2024-07-31 10257476 d:MotorVehicles 2024-07-31 10257476 d:MotorVehicles 2023-07-31 10257476 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 10257476 d:FurnitureFittings 2023-08-01 2024-07-31 10257476 d:OfficeEquipment 2023-08-01 2024-07-31 10257476 d:OfficeEquipment 2024-07-31 10257476 d:OfficeEquipment 2023-07-31 10257476 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 10257476 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 10257476 d:CurrentFinancialInstruments 2024-07-31 10257476 d:CurrentFinancialInstruments 2023-07-31 10257476 d:Non-currentFinancialInstruments 2024-07-31 10257476 d:Non-currentFinancialInstruments 2023-07-31 10257476 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 10257476 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 10257476 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 10257476 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 10257476 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 10257476 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-07-31 10257476 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-07-31 10257476 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-07-31 10257476 d:ShareCapital 2024-07-31 10257476 d:ShareCapital 2023-07-31 10257476 d:RetainedEarningsAccumulatedLosses 2024-07-31 10257476 d:RetainedEarningsAccumulatedLosses 2023-07-31 10257476 c:OrdinaryShareClass1 2023-08-01 2024-07-31 10257476 c:OrdinaryShareClass1 2024-07-31 10257476 c:OrdinaryShareClass1 2023-07-31 10257476 c:FRS102 2023-08-01 2024-07-31 10257476 c:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 10257476 c:FullAccounts 2023-08-01 2024-07-31 10257476 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10257476 2 2023-08-01 2024-07-31 10257476 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10257476










Windmill Construction Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 July 2024

 
Windmill Construction Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Windmill Construction Limited for the year ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Windmill Construction Limited for the year ended 31 July 2024 which comprise  the Balance sheet and the related notes from the Company's 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 (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Windmill Construction Limited, as a body, in accordance with the terms of our engagement letter dated 12 April 2023Our work has been undertaken solely to prepare for your approval the financial statements of Windmill Construction Limited and state those matters that we have agreed to state to the Board of directors of Windmill Construction Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Windmill Construction Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Windmill Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Windmill Construction Limited. You consider that Windmill Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Windmill Construction 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 financial statements.

  



Kreston Reeves LLP
Chartered Accountants
Canterbury
11 April 2025
Page 1

 
Windmill Construction Limited
Registered number: 10257476

Balance sheet
As at 31 July 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
111,906
24,602

  
111,906
24,602

Current assets
  

Debtors: amounts falling due within one year
 5 
587,584
437,828

Bank and cash balances
  
12,723
11,245

  
600,307
449,073

Creditors: amounts falling due within one year
 6 
(557,989)
(284,757)

Net current assets
  
 
 
42,318
 
 
164,316

Total assets less current liabilities
  
154,224
188,918

Creditors: amounts falling due after more than one year
 7 
(41,667)
(91,667)

  

Net assets
  
112,557
97,251


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
112,457
97,151

  
112,557
97,251


Page 2

 
Windmill Construction Limited
Registered number: 10257476

Balance sheet (continued)
As at 31 July 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Paul Leslie Giles
Director
Date: 11 April 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
Windmill Construction Limited
 

 
Notes to the financial statements
For the year ended 31 July 2024

1.


General information

Windmill Construction Limited (company number 10257476) is a private company limited by shares and incorporated in England. The address of the company's principal place of business address is Floor 2, Room 20, Innovation Way, Discovery Park, Sandwich, Kent, England CT13 9FF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statement are rounded to the nearest pound.   
                                                                                                                                                                                                                          The companys functional and presentation currency is Pound Sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
Windmill Construction Limited
 

 
Notes to the financial statements
For the year ended 31 July 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Motor vehicles
-
Fixtures and fittings
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 5

 
Windmill Construction Limited
 

 
Notes to the financial statements
For the year ended 31 July 2024

2.Accounting policies (continued)

 
2.10

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.



3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 August 2023
42,590
-
8,495
51,085


Additions
2,712
103,333
312
106,357



At 31 July 2024

45,302
103,333
8,807
157,442



Depreciation


At 1 August 2023
21,832
-
4,651
26,483


Charge for the year on owned assets
4,295
13,778
980
19,053



At 31 July 2024

26,127
13,778
5,631
45,536



Net book value



At 31 July 2024
19,175
89,555
3,176
111,906


5.


Debtors

2024
2023
£
£


Other debtors
583,107
431,599

Prepayments and accrued income
4,477
6,229

587,584
437,828


Page 6

 
Windmill Construction Limited
 

 
Notes to the financial statements
For the year ended 31 July 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
5,730
-

Bank loans
50,000
50,000

Trade creditors
198,109
170,427

Corporation tax
2,583
10,033

Other taxation and social security
12,853
11,741

Other creditors
285,964
39,956

Accruals and deferred income
2,750
2,600

557,989
284,757



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
41,667
91,667

41,667
91,667



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
50,000
50,000


50,000
50,000

Amounts falling due 1-2 years

Bank loans
41,667
50,000


41,667
50,000

Amounts falling due 2-5 years

Bank loans
-
41,667


-
41,667


91,667
141,667


Page 7

 
Windmill Construction Limited
 

 
Notes to the financial statements
For the year ended 31 July 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



10.


Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.


11.


Controlling party

The company was controlled by Mr P Giles, by virtue of his majority shareholding.


Page 8