Windermere Information Limited


Directors	BROUGHTON, Ian Stephen
	CLAYTON, Anne Elizabeth
	TYSON, Robin Dixon


Registered Address	Mountain Goat Ltd
	Chestnut Road
	Windermere
	LA23 2AL


Registered Number	09306398 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		454		657
			454		657
Current assets
Stocks	4	4,473		4,512
Debtors	5	18,663		24,119
Cash at bank and on hand		6,445		3,327
		29,581		31,958
Creditors amounts falling due within one year	6	(164,869)		(161,925)
Net current assets (liabilities)			(135,288)		(129,967)
Total assets less current liabilities			(134,834)		(129,310)
Creditors amounts falling due after one year	7		(1,250)		(6,250)
Net assets			(136,084)		(135,560)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(136,184)		(135,660)
Shareholders' funds			(136,084)		(135,560)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 December 2025, and are signed on its behalf by:

TYSON, Robin Dixon
Director
Registered Company No. 09306398

Windermere Information Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Basis of preparation
	The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The directors have considered the company's viability for a period extending at least twelve months from the date these financial statements are approved and as a result of the review consider it appropriate to prepare these financial statements on a going concern basis. As part of their review the directors have considered the company's forecast trading activity for the next twelve months and the assurance of continued support of the bank and the directors.

Going concern

The directors have considered the company's viability for a period extending at least twelve months from the date these financial statements are approved and as a result of the review consider it appropriate to prepare these financial statements on a going concern basis. As part of their review the directors have considered the company's forecast trading activity for the next twelve months and the assurance of continued support of the bank and the directors.

	Turnover policy
	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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

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/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows: Leasehold Property - over 9 years Plant and Machinery - over 10 years Fixtures and Fittings - over 10 years Office Equipment - over 3 to 10 years

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income.

Depreciation is provided on all tangible fixed assets as follows:

Leasehold Property - over 9 years
Plant and Machinery - over 10 years
Fixtures and Fittings - over 10 years
Office Equipment - over 3 to 10 years


		Straight line (years)
	Land and buildings	9
	Plant and machinery	10
	Fixtures and fittings	10
	Office Equipment	10

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

	Financial instruments
	The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

	Government grants or assistance
	Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

Government grants or assistance

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. 

Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	61,187	10,163	8,123	31,807	111,280
At 31 March 25	61,187	10,163	8,123	31,807	111,280
Depreciation and impairment
At 01 April 24	61,187	10,163	7,466	31,807	110,623
Charge for year	-	-	203	-	203
At 31 March 25	61,187	10,163	7,669	31,807	110,826
Net book value
At 31 March 25	-	-	454	-	454
At 31 March 24	-	-	657	-	657

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	4,473	4,512
Total	4,473	4,512

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,763	13,319
Other debtors	10,900	10,800
Total	18,663	24,119


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,136	7,027
Bank borrowings and overdrafts	5,000	5,000
Amounts owed to related parties	139,543	117,630
Taxation and social security	2,247	3,669
Other creditors	620	4,879
Accrued liabilities and deferred income	11,323	23,720
Total	164,869	161,925


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The bank loan was raised under the CBILS scheme and is unsecured.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,250	6,250
Total	1,250	6,250


	The bank loan was raised under the CBILS scheme and is unsecured.

8.	Provisions for liabilities
	In the current year, the deferred tax asset relates to corporation tax losses and accelerated capital allowances. In the prior year there was a net deferred tax asset which related to corporation tax losses and accelerated capital allowances.

9.	Parent-subsidiary relationships
	As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. The immediate and ultimate parent undertaking is Mountain Goat Limited, a company registered in England and Wales, company number 02862284.