Registration number: 08483590

Winzar and Son Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 13

Winzar and Son Ltd

Company Information

Director	Mr Rob Winzar

Company secretary

Britannia Accountancy & Tax Services Ltd

Registered office

1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Accountants

Britannia Accountancy & Tax Services Ltd 1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Winzar and Son Ltd

Director's Report for the Year Ended 31 March 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

Mr Rob Winzar

Principal activity

The principal activity of the company is Building works and repairs

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 10 December 2025 and signed on its behalf by:

......................................... Mr Rob Winzar Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Winzar and Son Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Winzar and Son Ltd for the year ended 31 March 2025 as set out on pages 4 to 13 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Winzar and Son Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Winzar and Son Ltd and state those matters that we have agreed to state to the Board of Directors of Winzar and Son Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Winzar and Son Ltd and its Board of Directors as a body for our work or for this report. To the best of our knowledge at the time of preparation; all information contained in this report is accurate, based upon the information and representations made to us by Winzar and Son Ltd

It is your duty to ensure that Winzar and Son Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Winzar and Son Ltd. You consider that Winzar and Son Ltd 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 accounts of Winzar and Son Ltd. 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 accounts.

......................................

Britannia Accountancy & Tax Services Ltd
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

10 December 2025

Winzar and Son Ltd

Profit and Loss Account for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Turnover		35,400	73,603
Cost of sales		(88,425)	(57,062)
Gross (loss)/profit		(53,025)	16,541
Administrative expenses		(5,075)	(5,056)
Other operating income		80,500	-
Operating profit		22,400	11,485
Interest payable and similar expenses		(12,730)	(10,151)
Profit before tax	4	9,670	1,334
Profit for the financial year		9,670	1,334

The above results were derived from continuing operations.

Winzar and Son Ltd

Statement of Comprehensive Income for the Year Ended 31 March 2025

	2025 £	2024 £
Profit for the year	9,670	1,334
Deficit on property, plant and equipment revaluation	(54,000)	(54,000)
Total comprehensive income for the year	(44,330)	(52,666)

Winzar and Son Ltd

(Registration number: 08483590)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	738,500	658,000
Current assets
Stocks	6	-	30,417
Debtors	7	-	21,524
Cash at bank and in hand		88	88
		88	52,029
Creditors: Amounts falling due within one year	8	(226,356)	(166,475)
Net current liabilities		(226,268)	(114,446)
Total assets less current liabilities		512,232	543,554
Creditors: Amounts falling due after more than one year	8	(287,661)	(292,652)
Net assets		224,571	250,902
Capital and reserves
Called up share capital	9	220,101	220,101
Retained earnings		4,470	30,801
Shareholders' funds		224,571	250,902

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 10 December 2025
 

......................................... Mr Rob Winzar Director

Winzar and Son Ltd

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Revaluation reserve £	Retained earnings £	Total £
At 1 April 2024	220,101	54,000	30,800	304,901
Profit for the year	-	-	9,670	9,670
Other comprehensive income	-	(54,000)	-	(54,000)
Total comprehensive income	-	(54,000)	9,670	(44,330)
Dividends	-	-	(36,000)	(36,000)
At 31 March 2025	220,101	-	4,470	224,571

	Share capital £	Revaluation reserve £	Retained earnings £	Total £
At 1 April 2023	220,101	54,000	33,467	307,568
Profit for the year	-	-	1,334	1,334
Other comprehensive income	-	(54,000)	-	(54,000)
Total comprehensive income	-	(54,000)	1,334	(52,666)
Dividends	-	-	(4,000)	(4,000)
At 31 March 2024	220,101	-	30,801	250,902

Winzar and Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

The principal place of business is:
9 Redhouse Gardens
Gosport
Hampshire
PO12 3EG
United Kingdom

These financial statements were authorised for issue by the director on 10 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Winzar and Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	18% on net book value
Vehicles	18% on net book value
Office equipment	18% on net book value
Furniture and fittings	18% on net book value

Amortisation

Asset class	Amortisation method and rate
Goodwill	10% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Winzar and Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

Winzar and Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2025 £

2024 £

5	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2024	658,000	658,000
Revaluations	80,500	80,500
At 31 March 2025	738,500	738,500
Depreciation
Carrying amount
At 31 March 2025	738,500	738,500
At 31 March 2024	658,000	658,000

Included within the net book value of land and buildings above is £738,500 (2024 - £658,000) in respect of freehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Work in progress	-	30,417

7

Debtors

Current	2025 £	2024 £
Trade debtors	-	12,443
Other debtors	-	9,081
	-	21,524

Winzar and Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	11	195,001	126,194
Trade creditors		-	13,389
Taxation and social security		3,142	2,957
Accruals and deferred income		28,213	23,935
		226,356	166,475

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	11	287,661	292,652

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100
Preference 16.5% of £1,000 each	220	220,000	220	220,000
Ordinary A of £1 each	1	1	1	1
	321	220,101	321	220,101

10

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	(54,000)	(54,000)

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

Winzar and Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	(54,000)	(54,000)

11	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	287,661	292,652

Current loans and borrowings

	2025 £	2024 £
Other borrowings	195,001	126,194

12

Dividends

Final dividends paid

	2025 £	2024 £
Final dividend of £0 per each Ordinary share	-	-
Final dividend of £0 per each Ordinary A share	-	-
	-	-

Interim dividends paid

	2025 £	2024 £
Interim dividend of £360 (2024 - £40) per each Ordinary share	36,000	4,000
Interim dividend of £0 per each Ordinary A share	-	-
	36,000	4,000