Windy28.Ai Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13662937

		2024
	Notes	£	£
CURRENT ASSETS
Debtors	4	5,698
Cash at bank and in hand		18,685

		24,383
Creditors: Amounts Falling Due Within One Year	5	(27,515 )

NET CURRENT ASSETS (LIABILITIES)			(3,132 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,132 )

NET LIABILITIES			(3,132 )

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			(3,232 )

SHAREHOLDERS' FUNDS			(3,132)

For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs L K Lee

Director

9 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Windy28.Ai Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13662937 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Debtors

	2024
	£
Due within one year
Other debtors	5,698

5. Creditors: Amounts Falling Due Within One Year

	2024
	£
Other creditors	27,515

6. Share Capital

	2024
	£
Allotted, Called up and fully paid	100

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Windy28.Ai Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

7. Related Party Transactions

The following related party transaction were undertaken during the year:

A director withdrew amounts totalling £3,520 (2024: N/A), repaid £nil (2024: N/A). At the balance sheet date the amount owed to the company was £3,520 (2024: N/A)

A director withdrew amounts totalling £1,420 (2024: N/A), repaid £nil (2024: N/A). At the balance sheet date the amount owed to the company was £1,420 (2024: N/A)

A director withdrew amounts totalling £369,939 (2024: N/A), introduced £394,963 (2024: N/A). At the balance sheet date the amount owed to the directort was £25,025 (2024: N/A)

No dividends were paid to the directors in respect of their shareholdings totalling.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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