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Windmiller Limited

Registered Number
07889031
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Windmiller Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Mr N T Miller
Mrs S J Miller

Registered Address

79 Higher Bore Street
Bodmin
PL31 1JT

Registered Number

07889031 (England and Wales)
Windmiller Limited
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3134,879121,056
134,879121,056
Current assets
Debtors48578,192
Cash at bank and on hand21,49160,491
22,34868,683
Creditors amounts falling due within one year5(146,055)(181,214)
Net current assets (liabilities)(123,707)(112,531)
Total assets less current liabilities11,1728,525
Provisions for liabilities(4,123)(5,176)
Net assets7,0493,349
Capital and reserves
Called up share capital22
Profit and loss account7,0473,347
Shareholders' funds7,0493,349
The financial statements were approved and authorised for issue by the Board of Directors on 20 May 2025, and are signed on its behalf by:
Mr N T Miller
Director
Registered Company No. 07889031
Windmiller Limited
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 policy
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 and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Vehicles4
Office Equipment4
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 24343,976
Additions33,605
Revaluations3
At 31 December 24377,584
Depreciation and impairment
At 01 January 24222,920
Charge for year19,785
At 31 December 24242,705
Net book value
At 31 December 24134,879
At 31 December 23121,056
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-489
Other debtors8577,000
Prepayments and accrued income-703
Total8578,192
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables86025
Taxation and social security2,2031,419
Other creditors142,992179,770
Total146,055181,214
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr N T Miller54,1355,4656,16653,434
Mrs S J Miller124,6746,28542,41888,541
178,80911,75048,584141,975
7.Controlling party
During the period the company was under the join control of Mr N T Miller and Mrs S J Miller who are both directors and joint shareholders.