Company No: 07478301 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S J Carey
	S M Carey

REGISTERED OFFICE	Windlesham Manor
	Hurtis Hill
	Crowborough
	East Sussex
	TN6 3AA
	United Kingdom

COMPANY NUMBER

07478301 (England and Wales)

ACCOUNTANT	S&W Partners (South East) Limited
	Brockbourne House
	77 Mount Ephraim
	Royal Tunbridge Wells
	TN4 8BS

	Note	2024		2023
		£		£
Fixed assets
Intangible assets	3	0		7,500
Tangible assets	4	1,697,624		1,710,924
		1,697,624		1,718,424
Current assets
Stocks		1,700		1,700
Debtors	5	149,006		106,708
Cash at bank and in hand		346,878		190,122
		497,584		298,530
Creditors: amounts falling due within one year	6	( 475,513)		( 442,384)
Net current assets/(liabilities)		22,071		(143,854)
Total assets less current liabilities		1,719,695		1,574,570
Provision for liabilities		( 35,689)		( 38,619)
Net assets		1,684,006		1,535,951
Capital and reserves
Called-up share capital		128		128
Profit and loss account		1,683,878		1,535,823
Total shareholders' funds		1,684,006		1,535,951

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476; and
• 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.
• The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

The financial statements of Windlesham Services Limited (registered number: 07478301) were approved and authorised for issue by the Board of Directors on 17 September 2025. They were signed on its behalf by:

S M Carey Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Windlesham Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Windlesham Manor, Hurtis Hill, Crowborough, East Sussex, TN6 3AA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 .

The functional currency of Windlesham Services Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

Having taken into account all available information about the company's trading prospects and cash flow requirements for 12 months from the date of approval of the financial statements, the directors consider that the company is a going concern. The directors and their close family members that are also creditors at the year end will continue to support the Company.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised on an accruals basis, with accrued and deferred income being recognised appropriately on fee income from residents and local authorities.

Employee benefits

Defined contribution schemes
For defined contribution schemes the amounts charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits are the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are shown as either accruals or prepayments in the Balance Sheet.

Other long-term employee benefits are measured at the present value of the benefit obligation at the reporting date.

Taxation

Current tax, including UK corporation tax and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the Balance Sheet date. Timing differences are differences between the Company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

When the amount that can be deducted for tax for an asset that is recognised in a business combination is less (more) than the value at which it is recognised, a deferred tax liability (asset) is recognised for the additional tax that will be paid (avoided) in respect of that difference. Similarly, a deferred tax asset (liability) is recognised for the additional tax that will be avoided (paid) because of a difference between the value at which a liability is recognised and the amount that will be assessed for tax.

Deferred tax liabilities are recognised for timing differences arising from investments in subsidiaries and associates, except where the Company is able to control the reversal of the timing difference and it is probable that it will not reverse in the foreseeable future.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply to the reversal of the timing difference. Deferred tax relating to property, plant and equipment is measured using the revaluation model and investment property is measured using the tax rates and allowances that apply to the sale of the asset.

Where items recognised in the Statement of Comprehensive Income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income.

Current tax assets and liabilities are offset only when there is a legally enforceable right to set off the amounts and the Company intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset only if: a) the Company has a legally enforceable right to set off current tax assets against current tax liabilities; and b) the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on the Company and the Company intends either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.

Intangible assets

Goodwill

10 years straight line

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the Statement of Income and Retained Earnings.

Freehold property is not depreciated as the residual value is not considered to be lower than the cost.

Leases

The Company as lessee
Rentals under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term.

Trade and other debtors

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

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Trade and other creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are initially recognised at fair value, net of transaction costs, and thereafter stated at amortised cost using the effective interest rate method.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Staff number and costs

	2024		2023
	Number		Number
The average monthly number of employees (including directors) was:	43		41

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2024	75,000		75,000
At 31 December 2024	75,000		75,000
Accumulated amortisation
At 01 January 2024	67,500		67,500
Charge for the financial year	7,500		7,500
At 31 December 2024	75,000		75,000
Net book value
At 31 December 2024	0		0
At 31 December 2023	7,500		7,500

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 January 2024	1,557,745		202,036		19,055		66,563		1,845,399
Additions	0		16,761		0		0		16,761
At 31 December 2024	1,557,745		218,797		19,055		66,563		1,862,160
Accumulated depreciation
At 01 January 2024	0		93,924		6,097		34,454		134,475
Charge for the financial year	0		23,611		3,239		3,211		30,061
At 31 December 2024	0		117,535		9,336		37,665		164,536
Net book value
At 31 December 2024	1,557,745		101,262		9,719		28,898		1,697,624
At 31 December 2023	1,557,745		108,112		12,958		32,109		1,710,924

5. Debtors

	2024		2023
	£		£
Trade debtors	2,564		28,416
Other debtors	61,396		146
Prepayments	8,896		7,356
Amounts owed by directors (note 9)	76,150		70,790
	149,006		106,708

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	14,696		15,864
Corporation tax	86,075		67,818
Payroll taxes payable	31,099		27,845
Accruals	11,150		9,084
Other creditors	332,493		321,773
	475,513		442,384

Included within other creditors are loans of £308,937 (2023: £320,485) from close family members of the directors of the company, which are secured by a first legal charge over the property of the company until such time as all outstanding monies are repaid, either by 29 September 2026 or earlier upon demand. The loans are interest free and repayable on demand.

7. Deferred tax

	2024		2023
	£		£
At the beginning of financial year	( 38,619)		( 41,694)
Credited to the Statement of Income and Retained Earnings	2,930		3,075
At the end of financial year	( 35,689)		( 38,619)

The deferred taxation balance is made up as follows:

	2024		2023
	£		£
Accelerated capital allowances	( 35,689)		( 38,619)

8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2024		2023
	£		£
within one year	4,996		4,996
between one and five years	4,172		9,168
	9,168		14,164

9. Related party transactions

Transactions with the entity’s directors (or members of its governing body)

Amounts owed by directors

	2024		2023
	£		£
Brought forward	70,790		69,542
Advances to director	75,050		60,050
Loan repayments	(70,790)		(60,000)
Interest charged	1,150		1,198
	76,200		70,790

During the year, interest has been charged by the company on overdrawn balances at the HMRC approved rate. The loan is unsecured and repayable on demand.