| WINDRUSH ECOLOGY LIMITED |
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| BALANCE SHEET |
| AS AT 31 MARCH 2025 |
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| These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities. |
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| For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. |
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| Members have not required the company to obtain an audit in accordance with section 476 of the Act. |
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| 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. |
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| As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report. |
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| Signed on behalf of the board |
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| E J Bodsworth |
| Director |
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| Date approved by the board: 12 August 2025 |
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| WINDRUSH ECOLOGY LIMITED |
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| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
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| 1 |
GENERAL INFORMATION |
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Windrush Ecology Limited is a private company limited by shares and incorporated in England and Wales. Its registered office and principal place of business are: |
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Registered office |
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Principal place of business |
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4 Witan Way |
Howberry Park |
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Witney |
Benson Lane |
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Oxon |
Wallingford |
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OX28 6FF |
Oxon |
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OX10 8BA |
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The financial statements are presented in Sterling, which is the functional currency of the company. |
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| 2 |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
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Basis of preparation of financial statements |
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These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006. |
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Revenue recognition |
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Depreciation has been provided at the following rates so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives. |
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Plant and machinery |
Straight line basis at 25% per annum |
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Computer equipment |
Reducing balance basis at 33% per annum |
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Vehicles |
Reducing balance basis at 25% per annum |
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Tenants improvements |
Straight line basis over the term of the lease or not depreciated |
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Depreciation has not been provided in respect of artwork. As the residual value is so high, and the expected useful life is so long, that the depreciation charge would be immaterial, both in terms of the depreciation charged for the period and the cumulative charge to the balance sheet. |
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On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses. |
| WINDRUSH ECOLOGY LIMITED |
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| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
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| 2 |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…) |
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Leases |
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Leases are classified as finance leases when they transfer substantially all the risks and rewards of ownership of the leased assets to the company. Other leases that do not transfer substantially all the risks and rewards of ownership of the leased assets to the company are classified as operating leases. |
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Payments applicable to operating leases are charged against profit on a straight line basis over the lease term. |
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Taxation |
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Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
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| WINDRUSH ECOLOGY LIMITED |
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| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
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| 7 |
CREDITORS: Amounts falling due within one year |
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2025 |
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2024 |
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£ |
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£ |
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Trade creditors |
12,840 |
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11,918 |
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Taxation and social security |
98,403 |
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222,250 |
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Accruals and deferred income |
3,599 |
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3,608 |
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Other creditors |
360 |
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3,780 |
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115,202 |
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241,556 |
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| 8 |
CONTINGENCIES AND COMMITMENTS |
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Other Commitments |
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Amounts falling due under operating leases: |
2025 |
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2024 |
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£ |
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£ |
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In less than one year |
7,950 |
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7,950 |
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In more than one but less than five years |
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7,950 |
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7,950 |
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15,900 |
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| 9 |
DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
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The following director's advances, credits and guarantees took place during the year: |
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Balance at 1 April 2024 |
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Amounts advanced |
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Amounts repaid |
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Amounts written off or waived |
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Balance at 31 March 2025 |
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£ |
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£ |
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£ |
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£ |
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£ |
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E J Bodsworth |
331,081 |
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22,848 |
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75,320 |
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- |
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278,609 |
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