Andrew M. Winch Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 01124005

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,595		12,594
Investments	5		-		150,311

			9,595		162,905
CURRENT ASSETS
Stocks	6	200		2,600
Debtors	7	1,514		8,896
Cash at bank and in hand		7,960		15,816

		9,674		27,312
Creditors: Amounts Falling Due Within One Year	8	(6,347 )		(145,059 )

NET CURRENT ASSETS (LIABILITIES)			3,327		(117,747 )

TOTAL ASSETS LESS CURRENT LIABILITIES			12,922		45,158

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(1,393 )		(14,748 )

NET ASSETS			11,529		30,410

CAPITAL AND RESERVES
Called up share capital	10		5,000		5,000
Revaluation reserve	12		-		67,783
Profit and Loss Account			6,529		(42,373 )

SHAREHOLDERS' FUNDS			11,529		30,410

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Andrew M. Winch Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 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

Mr A Winch

Director

29 August 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Andrew M. Winch Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01124005 . The registered office is Timbertops, Isington, Alton, Hampshire, GU34 4PP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Andrew M. Winch Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

3. Average Number of Employees

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

	2025	2024
Office and administration	2	2
Engineers and Installers	-	1

	2	3

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	105,714	60,420	4,166	170,300

As at 30 June 2025	105,714	60,420	4,166	170,300

Depreciation
As at 1 July 2024	98,408	55,132	4,166	157,706
Provided during the period	1,827	1,172	-	2,999

As at 30 June 2025	100,235	56,304	4,166	160,705

Net Book Value
As at 30 June 2025	5,479	4,116	-	9,595

As at 1 July 2024	7,306	5,288	-	12,594

5. Investments

	Listed
	£
Cost or Valuation
As at 1 July 2024	150,311
Disposals	(153,167 )
Revaluations	2,856

As at 30 June 2025	-

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	150,311

Cost or valuation at 30 June 2025 is represented by:

Valuation in 2013 - £22,000

Valuation in 2014 - £16,000

Valuation in 2015 - £ 4,160

Valuation in 2016 - £33,565

Valuation in 2016 - £32,468

Valuation in 2018- (£4,634)

Valuation in 2019 - £11,441

Valuation in 2020 - (£38,000)

Valuation in 2021 - £70,917

...CONTINUED

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Andrew M. Winch Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Investments - continued

Valuation in 2022 - £ 3,307

Valuation in 2023 - (£35,504)

Valuation in 2024 -(£47,937)

Valuation in 2025 - £2,856

If listed investments had not been revalued they would have been included at the following historical cost:

30.06.15 - £210,000

30.06.16 - £210,000

30.06.18 - £250,000

30.06.19 - £250,000

30.06.20 -£250,000

30.06.21 - £250,000

30.06.22 - £250,000

30.06.23 - £187,691

30.06.24 - £ 82,528

30.06.25 - £ NIL

Listed investments were valued on an open market basis on 30 June 2025 by Halifax.

Market value of listed investments at 30.06.25 were £NIL, they have now been completely disposed of.

6. Stocks

	2025	2024
	£	£
Materials	200	600
Work in progress	-	2,000

	200	2,600

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	962	6,722
Prepayments and accrued income	242	299
VAT	310	1,875

	1,514	8,896

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2,842
Accruals and deferred income	2,800	2,800
Directors' loan accounts	3,547	139,417

	6,347	145,059

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	1,393	14,748

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Andrew M. Winch Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5,000	5,000

11. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	-	56,000

The above dividends were all paid to the directors.

12. Reserves

	Revaluation Reserve
	£
As at 1 July 2024	67,783
Surplus on revaluation	2,856
Transfer to profit and loss	(70,639 )

As at 30 June 2025	-

13. Controlling Party

The controlling party is Mr A M Winch.

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