REGISTERED NUMBER: 04460145 (England and Wales)

Winpure Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr D C Leivesley

SECRETARY:

REGISTERED OFFICE:

1650 Waterside Drive

Arlington Business Park

Reading

RG7 4SA

REGISTERED NUMBER:

04460145 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Winpure Limited for the year ended 31 March 2025 which comprise the Abridged Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Winpure Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Winpure Limited and state those matters that we have agreed to state to the director of Winpure Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Winpure Limited and its director for our work or for this report.

It is your duty to ensure that Winpure 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 profit of Winpure Limited. You consider that Winpure Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Winpure Limited. For this reason, we have not verified the 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

6 November 2025

FIXED ASSETS

Intangible assets

4

567

-

Property, plant and equipment

5

9,821

8,490

10,388

8,490

CURRENT ASSETS

Debtors

6

447

8,975

Cash at bank

264,705

283,763

265,152

292,738

CREDITORS

Amounts falling due within one year

7

45,943

75,176

NET CURRENT ASSETS

219,209

217,562

TOTAL ASSETS LESS CURRENT LIABILITIES

229,597

226,052

PROVISIONS FOR LIABILITIES

8

2,432

2,123

NET ASSETS

227,165

223,929

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

227,065

223,829

SHAREHOLDERS' FUNDS

227,165

223,929

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2025 and were signed by:

Mr D C Leivesley - Director

1.	STATUTORY INFORMATION

Winpure Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is derived from the ordinary trading activities of the business and is recognised when the customers obtain the right to consideration.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

630

At 31 March 2025

630

AMORTISATION

Charge for year

63

At 31 March 2025

63

NET BOOK VALUE

At 31 March 2025

567

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

3,488

1,906

17,625

23,019

Additions

2,409

919

1,057

4,385

At 31 March 2025

5,897

2,825

18,682

27,404

DEPRECIATION

At 1 April 2024

1,005

1,826

11,698

14,529

Charge for year

978

330

1,746

3,054

At 31 March 2025

1,983

2,156

13,444

17,583

NET BOOK VALUE

At 31 March 2025

3,914

669

5,238

9,821

At 31 March 2024

2,483

80

5,927

8,490

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

152

8,975

Other debtors

295

-

447

8,975

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,242

3,416

Trade creditors

228

631

Taxation and social security

38,890

66,065

Other creditors

3,583

5,064

45,943

75,176

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,432

2,123

Deferred

tax

£

Balance at 1 April 2024

2,123

Provided during year

309

Balance at 31 March 2025

2,432

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

223,829

Profit for the year

98,236

Dividends

(95,000

)

At 31 March 2025

227,065

11.	RELATED PARTY DISCLOSURES

Persons with significant control

Included within creditors are amounts due to the director of £749 (2024: £679) at balance sheet date.