Windyhill Consultancy Services Limited iXBRL

Company Registration Number: NI675589

Windyhill Consultancy Services Limited

Unaudited Financial Statements

for the financial year ended 31 January 2025

Windyhill Consultancy Services Limited

DIRECTORS AND OTHER INFORMATION


Directors	Conor Kelly
	Kristy Kelly


Company Registration Number	NI675589


Business Address	73 Windyhill Road
	Limavady
	BT49 0QY


Accountants	Quarter
	Chartered Accountants
	St Anne's House
	15 Church Street
	Cathedral Quarter
	BT1 1PG

Windyhill Consultancy Services Limited

CHARTERED ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Windyhill Consultancy Services Limited

for the financial year ended 31 January 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 January 2025 as set out on pages to 8 which comprise the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Windyhill Consultancy Services Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 January 2025 your duty to ensure that Windyhill Consultancy Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Windyhill Consultancy Services Limited. You consider that Windyhill Consultancy Services Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Windyhill Consultancy Services Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

QUARTER

Chartered Accountants

St Anne's House

15 Church Street

Cathedral Quarter

BT1 1PG

7 October 2025

Windyhill Consultancy Services Limited

Company Registration Number: NI675589

BALANCE SHEET

as at 31 January 2025

		2025	2024
	Notes	£	£

Current Assets

Debtors

2,040

1,521

Cash and cash equivalents

─────────

2,101

1,557

─────────

Creditors: amounts falling due within one year

(2,149)

(1,547)

─────────

Net Current (Liabilities)/Assets

(48)

─────────

Total Assets less Current Liabilities

(48)

═════════

Capital and Reserves

Called up share capital

Retained earnings

(50)

─────────

Equity attributable to owners of the company

(48)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 7 October 2025 and signed on its behalf by

________________________________

Conor Kelly

Director

________________________________

Kristy Kelly

Director

Windyhill Consultancy Services Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2025

General Information

Windyhill Consultancy Services Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI675589. The registered office of the company is. The principal activity of the company is financial management and management consultancy activities. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 January 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company does not operate a pension scheme

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at 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 have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

There is a deficiency of assets of £48 as at 31 January 2025. The company is reliant on the ongoing support of directors.

Employees

The average monthly number of employees, including directors, during the financial year was 2.

2025

2024

Number

Number

Average number of employees

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5.	Debtors	2025	2024
		£	£

	Trade debtors	2,040	-
	Directors' current accounts (Note 9)	-	1,521
		─────────	─────────
		2,040	1,521
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Taxation (Note 7)	215	897
	Directors' current accounts	1,284	-
	Accruals	650	650
		─────────	─────────
		2,149	1,547
		═════════	═════════


7.	Taxation	2025	2024
		£	£

	Creditors:
	Corporation tax	-	897
	PAYE / NI	215	-
		─────────	─────────
		215	897
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 January 2025.

Directors' advances, credits and guarantees

At 31 January 2024, the director Mr Conor Kelly owed Windyhill Consultancy Services Limited £750.

During the year there was a net movement of £2,033 and as at 31 January 2025 Windyhill Consultancy Services owed Mr Conor Kelly 1,284.

At 31 January 2024, the director Mrs Kirsty Kelly owed Windyhill Consultancy Services Limited £771. During the year there was a net movement of £771 and as at 31 January 2025 Mrs Kirsty Kelly owed Windyhill Consultancy Services Limited £nil.

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.