IRIS Accounts Production v25.2.0.378 14603559 Board of Directors Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14603559 2024-03-31 14603559 2025-03-31 14603559 2024-04-01 2025-03-31 14603559 2023-01-18 14603559 2023-01-19 2024-03-31 14603559 2024-03-31 14603559 ns15:EnglandWales 2024-04-01 2025-03-31 14603559 ns14:PoundSterling 2024-04-01 2025-03-31 14603559 ns10:Director1 2024-04-01 2025-03-31 14603559 ns10:Director2 2024-04-01 2025-03-31 14603559 ns10:Director3 2024-04-01 2025-03-31 14603559 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14603559 ns10:SmallEntities 2024-04-01 2025-03-31 14603559 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14603559 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 14603559 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14603559 ns10:FullAccounts 2024-04-01 2025-03-31 14603559 ns10:RegisteredOffice 2024-04-01 2025-03-31 14603559 ns5:CurrentFinancialInstruments 2025-03-31 14603559 ns5:CurrentFinancialInstruments 2024-03-31 14603559 ns5:ShareCapital 2025-03-31 14603559 ns5:ShareCapital 2024-03-31 14603559 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 14603559 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: 14603559 (England and Wales)

| WINCHESTER CITY PCN LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

WINCHESTER CITY PCN LIMITED (REGISTERED NUMBER: 14603559) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WINCHESTER CITY PCN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Dr M Hammerton

| Dr A M Rose

| Dr A C Pike

| REGISTERED OFFICE: | Friarsgate Practice

| Stockbridge Road

| Weeke

| Winchester

| Hampshire

| SO22 6EL

| REGISTERED NUMBER: | 14603559 (England and Wales)

| ACCOUNTANTS: | Morris Crocker

| Chartered Accountants

| Station House

| North Street

| Havant

| Hampshire

| PO9 1QU

WINCHESTER CITY PCN LIMITED (REGISTERED NUMBER: 14603559) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 121,860 |  | 717 |  |

CREDITORS

Amounts falling due within one year | 5 | 121,857 |  | 714 |  |

NET CURRENT ASSETS | 3 |  | 3 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3 |  | 3 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

SHAREHOLDERS' FUNDS | 3 |  | 3 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Dr A M Rose - Director | Dr M Hammerton - Director

Dr A C Pike - Director

WINCHESTER CITY PCN LIMITED (REGISTERED NUMBER: 14603559) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Winchester City PCN Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

| Trade and other debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

| Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

| Trade and other creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

WINCHESTER CITY PCN LIMITED (REGISTERED NUMBER: 14603559) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 38 (2024 - 36 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 116,498 |  | - |  |

| Other debtors | 5,362 |  | 717 |  |

121,860 |  | 717 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 19,414 |  | - |  |

| Other creditors | 102,443 |  | 714 |  |

121,857 |  | 714 |  |