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Registered Number: 06173302
England and Wales
WINDFALL LOGISTICS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

WIndfall Logistics Limited Contents Page For the year ended 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

WIndfall Logistics Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 1,875 |  | 0
Tangible fixed assets | 4 | 98,227 |  | 59,868
|  | 100,102 |  | 59,868
Current assets |  |  |
Debtors | 5 | 4,208,780 |  | 6,085,794
Cash at bank and in hand |  | 177,256 |  | 669,955
|  | 4,386,036 |  | 6,755,749
Creditors: amount falling due within one year | 6 | (3,974,850) |  | (6,091,324)
Net current assets |  | 411,186 |  | 664,425
Total assets less current liabilities |  | 511,288 |  | 724,293
Creditors: amount falling due after more than one year | 7 | 0 |  | (247,366)
Net assets |  | 511,288 |  | 476,927
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 511,188 |  | 476,827
Shareholders' funds |  | 511,288 |  | 476,927
For the year ended 31 March 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 accounts for the year in question in accordance with section 476. 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. 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 24 October 2025 and were signed on its behalf by:
------------------------------- A Panayiotou Director
1

WIndfall Logistics Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information WIndfall Logistics Limited is a private company, limited by shares, registered in England and Wales, registration number 06173302, registration address Windfall House D1, The Courtyard, Alban Park, St Albans, Hertfordshire, AL4 0LA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Trade Mark Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2. | Average number of employees Average number of employees during the year was 12 (2024 : 10).
3. | Intangible fixed assets
Cost | Trade Mark |  | Total
| £ |  | £
At 01 April 2024 | - |  | -
Additions | 2,083 |  | 2,083
Disposals | - |  | -
At 31 March 2025 | 2,083 |  | 2,083
Amortisation
At 01 April 2024 | - |  | -
Charge for year | 208 |  | 208
On disposals | - |  | -
At 31 March 2025 | 208 |  | 208
Net book values
At 31 March 2025 | 1,875 |  | 1,875
At 31 March 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 April 2024 | 61,108 |  | 18,711 |  | 79,819
Additions | 3,275 |  | 66,129 |  | 69,404
Disposals | - |  | - |  | -
At 31 March 2025 | 64,383 |  | 84,840 |  | 149,223
Depreciation
At 01 April 2024 | 18,174 |  | 1,776 |  | 19,950
Charge for year | 11,552 |  | 19,494 |  | 31,046
On disposals | - |  | - |  | -
At 31 March 2025 | 29,726 |  | 21,270 |  | 50,996
Net book values
Closing balance as at 31 March 2025 | 34,657 |  | 63,570 |  | 98,227
Opening balance as at 01 April 2024 | 42,934 |  | 16,934 |  | 59,868
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 3,371,441 |  | 5,975,941
Prepayments & Accrued Income | 362,516 |  | 109,853
Other Debtors | 474,823 |  | 0
| 4,208,780 |  | 6,085,794
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 3,107,510 |  | 4,653,590
Loans due within 1 year | 114,324 |  | 896,872
PAYE & Social Security | 9,336 |  | 10,305
Accrued Expenses | 556,809 |  | 525,885
Other Creditors | 112,459 |  | 0
Directors' Current Accounts | 864 |  | 0
VAT | 73,548 |  | 4,672
| 3,974,850 |  | 6,091,324
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Long Term Loans | 0 |  | 247,366
| 0 |  | 247,366
8. | Related Party Transactions Debtors due within one year includes an interest free amount of £17,892 (2024 - £Nil) due from related companies. This loan is repayable on demand. Creditors due within one year includes an interest free amount of £5,397 (2024 - £Nil) due to related company. This loan is repayable on demand. Creditors due within one year includes an interest free amount of £864 (2024 - £Nil) due to the director. This loan is repayable on demand.
2