1 September 2024 v2025.68.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP020047482024-09-012025-08-31020047482025-08-31020047482024-08-3102004748core:WithinOneYear2025-08-3102004748core:WithinOneYear2024-08-3102004748core:ShareCapital2025-08-3102004748core:ShareCapital2024-08-3102004748core:OtherReservesSubtotal2025-08-3102004748core:OtherReservesSubtotal2024-08-3102004748core:RetainedEarningsAccumulatedLosses2025-08-3102004748core:RetainedEarningsAccumulatedLosses2024-08-3102004748bus:Director12024-09-012025-08-3102004748bus:RegisteredOffice2024-09-012025-08-3102004748core:FurnitureFittingsToolsEquipment2024-09-012025-08-31020047482023-09-012024-08-3102004748core:LandBuildings2024-09-0102004748core:PlantMachinery2024-09-01020047482024-09-0102004748core:LandBuildings2024-09-012025-08-3102004748core:LandBuildings2025-08-3102004748core:PlantMachinery2025-08-3102004748core:PlantMachinery2024-09-012025-08-3102004748core:LandBuildings2024-08-3102004748core:PlantMachinery2024-08-310200474812024-09-012025-08-3102004748countries:EnglandWales2024-09-012025-08-3102004748bus:AuditExemptWithAccountantsReport2024-09-012025-08-3102004748bus:PrivateLimitedCompanyLtd2024-09-012025-08-3102004748bus:SmallEntities2024-09-012025-08-3102004748bus:FullAccounts2024-09-012025-08-31
Company registration number:
02004748
Winsor Estates Limited
Unaudited Filleted Financial Statements for the year ended
31 August 2025
Winsor Estates Limited
Statement of Financial Position
31 August 2025
20252024
Note££
Fixed assets    
Tangible assets 5
751,229
 
758,946
 
Current assets    
Debtors 6
1,956
 
1,770
 
Cash at bank and in hand
17,069
 
14,355
 
19,025
 
16,125
 
Creditors: amounts falling due within one year 7
(99,215
 )
(92,476
 )
Net current liabilities
(80,190
 )
(76,351
 )
Total assets less current liabilities 671,039   682,595  
Provisions for liabilities
(234
 )
(275
 )
Net assets
670,805
 
682,320
 
Capital and reserves    
Called up share capital
10,000
 
10,000
 
Other reserves
390,375
 
393,125
 
Profit and loss account
270,430
 
279,195
 
Shareholders funds
670,805
 
682,320
 
For the year ending
31 August 2025
, 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 year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
22 October 2025
, and are signed on behalf of the board by:
Mr J Petchell
Director
Company registration number:
02004748
Winsor Estates Limited
Notes to the Financial Statements
Year ended
31 August 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
29 Old Mill Park
,
Louth
,
Lincolnshire
,
LN11 0NY
.

2 Statement of compliance

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

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the rents received during the year.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment
15% reducing balance

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 September 2024
757,500
 
12,300
 
769,800
 
Disposals
(7,500
 ) -  
(7,500
 )
At
31 August 2025
750,000
 
12,300
 
762,300
 
Depreciation      
At
1 September 2024
 -  
10,854
 
10,854
 
Charge -  
217
 
217
 
At
31 August 2025
 -  
11,071
 
11,071
 
Carrying amount      
At
31 August 2025
750,000
 
1,229
 
751,229
 
At 31 August 2024
757,500
 
1,446
 
758,946
 
The investment property was valued at fair value on 31st August 2025 by the director Mr J Petchell. The historical cost of the investment property is shown below.

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying amount at
1 September 2024
364,375.00
 
Disposals (4,750 )
Carrying amount at
31 August 2025
359,625
 

6 Debtors

20252024
££
Other debtors
1,956
 
1,770
 

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
5,917
 
5,319
 
Other creditors
93,298
 
87,157
 
99,215
 
92,476
 

8 Fair value reserve

Included within other reserves is the fair value reserve as follows:
20252024
££
At start of year 393,125   393,125  
Reclassification from fair reserve to profit and loss account (2,750 ) -  
At end of year 390,375   393,125