Registered number
13476535
Windmill Convenience Store Brothers Limited
Filleted Accounts
31 March 2025
Windmill Convenience Store Brothers Limited
Registered number: 13476535
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 32,750 32,750
Tangible assets 4 49,030 61,288
81,780 94,038
Current assets
Stocks 25,962 38,839
Debtors 5 980 13,002
Cash at bank and in hand 69,215 36,349
96,157 88,190
Creditors: amounts falling due within one year 6 (53,687) (77,201)
Net current assets 42,470 10,989
Total assets less current liabilities 124,250 105,027
Creditors: amounts falling due after more than one year 7 (10,937) (20,935)
Net assets 113,313 84,092
Capital and reserves
Called up share capital 3 3
Profit and loss account 113,310 84,089
Shareholders' funds 113,313 84,092
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Sinan Aydemir
Director
Approved by the board on 1 May 2025
Windmill Convenience Store Brothers Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 20% reducing balance
Motor vehicles 20% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Functional and presentation currency
The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.
Employee benefits
Short-term employee benefits
Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Post-employment defined contribution plans
Amounts in respect of defined contributions plans are recognised as an expense as they are incurred.

Termination benefits
Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.
Going concern
The financial statements have been prepared on the basis that the company will receive continued financial support from bank and director and has adequate resources to continue in operational existence for the foreseeable future.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 9 8
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 32,750
At 31 March 2025 32,750
Amortisation
At 31 March 2025 -
Net book value
At 31 March 2025 32,750
At 31 March 2024 32,750
4 Tangible fixed assets
Fixtures, fittings, tools and equipment Motor vehicles Total
£ £ £
Cost
At 1 April 2024 84,634 37,744 122,378
At 31 March 2025 84,634 37,744 122,378
Depreciation
At 1 April 2024 42,671 18,419 61,090
Charge for the year 8,393 3,865 12,258
At 31 March 2025 51,064 22,284 73,348
Net book value
At 31 March 2025 33,570 15,460 49,030
At 31 March 2024 41,963 19,325 61,288
5 Debtors 2025 2024
£ £
Trade debtors - 13,002
Other debtors 980 -
980 13,002
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 22,179 15,380
Taxation and social security costs 29,511 33,671
Other creditors 1,997 28,150
53,687 77,201
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 10,937 20,935
8 Controlling party
The directors do not consider there to be an ultimate controlling party.
9 Other information
Windmill Convenience Store Brothers Limited is a private company limited by shares and incorporated in England. Its registered office is:
163-18 Old Shoreham Road
Southwick
Brighgton
BN42 4QB
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