REGISTERED NUMBER: 13229265 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Winterdown Coffee Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Hendricks

SECRETARY:

Mrs K Hendricks

REGISTERED OFFICE:

9 St Georges Yard

Farnham

Surrey

GU9 7LW

REGISTERED NUMBER:

13229265 (England and Wales)

ACCOUNTANTS:

Blackwood Futcher & Co.

Chartered Accountants

9 St George's Yard

Farnham

Surrey

GU9 7LW

FIXED ASSETS

Tangible assets

4

25,838

34,467

CURRENT ASSETS

Stocks

500

500

Debtors

5

5,704

4,927

Cash at bank

9,372

7,266

15,576

12,693

CREDITORS

Amounts falling due within one year

6

43,185

35,949

NET CURRENT LIABILITIES

(27,609

)

(23,256

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,771

)

11,211

PROVISIONS FOR LIABILITIES

4,212

6,549

NET (LIABILITIES)/ASSETS

(5,983

)

4,662

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(5,984

)

4,661

(5,983

)

4,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 19 November 2025 and were signed by:

M J Hendricks - Director

1.	STATUTORY INFORMATION

Winterdown Coffee 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

At the balance sheet date the company had net liabilities of £5,983. The ability of the company to continue to trade is dependant upon the continued support of the director.

The director is of the opinion that the company will continue to receive this support and on this basis consider it appropriate to prepare the accounts on the going concern basis.

The financial statements do not include any adjustments that would result from the withdrawal of support by the director.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

49,193

DEPRECIATION

At 1 March 2024

14,726

Charge for year

8,629

At 28 February 2025

23,355

NET BOOK VALUE

At 28 February 2025

25,838

At 29 February 2024

34,467

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Other debtors

5,704

4,927

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

32,863

29,684

Amounts owed to group undertakings

8,513

818

Other creditors

1,809

5,447

43,185

35,949

7.	RELATED PARTY DISCLOSURES

Included in creditors at the balance sheet date is an amount of £8,513 (2024 - £818) due to the parent company, Marcel Hendricks and Partners Limited.

During the year Marcel Hendricks and Partners Limited provided management services to the company amounting to £26,671 (2024 - £28,342).