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REGISTERED NUMBER: SC545043 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 July 2024

for

WINDSOR AND WINDSOR LTD

WINDSOR AND WINDSOR LTD (REGISTERED NUMBER: SC545043)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WINDSOR AND WINDSOR LTD

Company Information
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: S Windsor
Mrs C Windsor





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC545043 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

WINDSOR AND WINDSOR LTD (REGISTERED NUMBER: SC545043)

Balance Sheet
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 56,485 55,555

CURRENT ASSETS
Stocks 11,090 14,751
Debtors 5 8,808 4,260
Cash at bank and in hand 66,819 11,477
86,717 30,488
CREDITORS
Amounts falling due within one year 6 113,019 59,780
NET CURRENT LIABILITIES (26,302 ) (29,292 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,183

26,263

CREDITORS
Amounts falling due after more than one
year

7

10,000

20,000
NET ASSETS 20,183 6,263

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 20,181 6,261
20,183 6,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

WINDSOR AND WINDSOR LTD (REGISTERED NUMBER: SC545043)

Balance Sheet - continued
31 JULY 2024


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 29 April 2025 and were signed on its behalf by:





S Windsor - Director


WINDSOR AND WINDSOR LTD (REGISTERED NUMBER: SC545043)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Windsor and Windsor Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on a reducing balance basis
Fixtures and fittings - 25% on a reducing balance basis
Motor vehicles - 25% on a reducing balance basis
Computer equipment - 33% on a straight line basis

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.


WINDSOR AND WINDSOR LTD (REGISTERED NUMBER: SC545043)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024

2. ACCOUNTING POLICIES - continued
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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 40,269 6,300 67,758 8,601 122,928
Additions - - 20,000 832 20,832
At 31 July 2024 40,269 6,300 87,758 9,433 143,760
DEPRECIATION
At 1 August 2023 23,251 4,487 35,304 4,331 67,373
Charge for year 4,255 453 13,113 2,081 19,902
At 31 July 2024 27,506 4,940 48,417 6,412 87,275
NET BOOK VALUE
At 31 July 2024 12,763 1,360 39,341 3,021 56,485
At 31 July 2023 17,018 1,813 32,454 4,270 55,555

WINDSOR AND WINDSOR LTD (REGISTERED NUMBER: SC545043)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,446 2,271
Other debtors 3,362 1,989
8,808 4,260

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 7,757 17,190
Taxation and social security 51,681 25,410
Other creditors 43,581 7,180
113,019 59,780

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 10,000 20,000