Caseware UK (AP4) 2023.0.135 2023.0.135 trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01false56truefalse 05205368 2023-10-01 2024-09-30 05205368 2022-10-01 2023-09-30 05205368 2024-09-30 05205368 2023-09-30 05205368 c:Director1 2023-10-01 2024-09-30 05205368 c:Director2 2023-10-01 2024-09-30 05205368 d:Buildings d:LongLeaseholdAssets 2023-10-01 2024-09-30 05205368 d:Buildings d:LongLeaseholdAssets 2024-09-30 05205368 d:Buildings d:LongLeaseholdAssets 2023-09-30 05205368 d:FurnitureFittings 2023-10-01 2024-09-30 05205368 d:FurnitureFittings 2024-09-30 05205368 d:FurnitureFittings 2023-09-30 05205368 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05205368 d:ComputerEquipment 2023-10-01 2024-09-30 05205368 d:ComputerEquipment 2024-09-30 05205368 d:ComputerEquipment 2023-09-30 05205368 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05205368 d:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 05205368 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05205368 d:CurrentFinancialInstruments 2024-09-30 05205368 d:CurrentFinancialInstruments 2023-09-30 05205368 d:Non-currentFinancialInstruments 2024-09-30 05205368 d:Non-currentFinancialInstruments 2023-09-30 05205368 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05205368 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05205368 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 05205368 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 05205368 d:ShareCapital 2024-09-30 05205368 d:ShareCapital 2023-09-30 05205368 d:SharePremium 2024-09-30 05205368 d:SharePremium 2023-09-30 05205368 d:CapitalRedemptionReserve 2024-09-30 05205368 d:CapitalRedemptionReserve 2023-09-30 05205368 d:RetainedEarningsAccumulatedLosses 2024-09-30 05205368 d:RetainedEarningsAccumulatedLosses 2023-09-30 05205368 c:FRS102 2023-10-01 2024-09-30 05205368 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05205368 c:FullAccounts 2023-10-01 2024-09-30 05205368 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05205368 6 2023-10-01 2024-09-30 05205368 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 05205368













Windle Creative Ltd

Financial statements
Information for filing with the registrar

30 September 2024




 
Windle Creative Ltd


Balance sheet
At 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,534
2,990

Investments
 5 
100
100

  
2,634
3,090

Current assets
  

Debtors
 6 
61,848
56,753

Cash at bank and in hand
  
11,110
41,293

  
72,958
98,046

Creditors: amounts falling due within one year
 7 
(39,254)
(52,593)

Net current assets
  
 
 
33,704
 
 
45,453

Total assets less current liabilities
  
36,338
48,543

Creditors: amounts falling due after more than one year
 8 
(15,833)
(27,500)

Provisions for liabilities
  

Deferred tax
  
(270)
(474)

  
 
 
(270)
 
 
(474)

Net assets
  
20,235
20,569


Capital and reserves
  

Called up share capital 
  
320
320

Share premium account
  
19,000
19,000

Capital redemption reserve
  
680
680

Profit and loss account
  
235
569

Shareholders' funds
  
20,235
20,569


1

 
Windle Creative Ltd

    
Balance sheet (continued)
At 30 September 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 comprehensive income 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 on 29 April 2025.




J Dyer
K Opie
Director
Director

Registered number: 05205368
The notes on pages 3 to 6 form part of these financial statements. 

2

 
Windle Creative Ltd
 
 

Notes to the financial statements
Year ended 30 September 2024

1.


General information

Windle Creative Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is given in the company information page of this annual report.
The principal place of operations is Richmond House, Old Brewery Court, Sandyford Rd, Jesmond, Newcastle upon Tyne, NE2 1XC.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, the 'Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

 
2.3

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.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3

 
Windle Creative Ltd
 

 
Notes to the financial statements
Year ended 30 September 2024

2.Accounting policies (continued)

 
2.5

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.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Depreciation is provided on the following basis:

Long-term leasehold property
-
10%
straight line
Fixtures and fittings
-
20%
reducing balance
Computer equipment
-
25%
straight line
Leasehold property
-
10%
straight line

 
2.6

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 : 6).

4

 
Windle Creative Ltd
 
 

Notes to the financial statements
Year ended 30 September 2024

4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost


At 1 October 2023
22,375
12,886
31,625
66,886


Additions
-
600
-
600



At 30 September 2024

22,375
13,486
31,625
67,486



Depreciation


At 1 October 2023
22,375
12,235
29,286
63,896


Charge for the year
-
190
866
1,056



At 30 September 2024

22,375
12,425
30,152
64,952



Net book value



At 30 September 2024
-
1,061
1,473
2,534



At 30 September 2023
-
651
2,339
2,990


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 October 2023
100



At 30 September 2024
100




5

 
Windle Creative Ltd
 
 

Notes to the financial statements
Year ended 30 September 2024

6.


Debtors

2024
2023
£
£


Trade debtors
53,879
47,716

Other debtors
7,200
4,213

Prepayments and accrued income
769
4,824

61,848
56,753



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
8,333

Trade creditors
3,122
3,263

Corporation tax
11,779
17,598

Other taxation and social security
9,413
18,440

Other creditors
399
495

Accruals and deferred income
4,541
4,464

39,254
52,593



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,833
27,500

15,833
27,500


 
6