IRIS Accounts Production v25.4.12.37 11656123 Board of Directors 1.1.25 31.12.25 31.12.25 0 0 false true false false true false Ordinary A 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11656123 2024-12-31 11656123 2025-12-31 11656123 2025-01-01 2025-12-31 11656123 2023-12-31 11656123 2024-01-01 2024-12-31 11656123 2024-12-31 11656123 ns15:EnglandWales 2025-01-01 2025-12-31 11656123 ns14:PoundSterling 2025-01-01 2025-12-31 11656123 ns10:Director1 2025-01-01 2025-12-31 11656123 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11656123 ns10:SmallEntities 2025-01-01 2025-12-31 11656123 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11656123 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 11656123 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11656123 ns10:FullAccounts 2025-01-01 2025-12-31 11656123 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 11656123 ns10:Director2 2025-01-01 2025-12-31 11656123 ns10:RegisteredOffice 2025-01-01 2025-12-31 11656123 ns5:CurrentFinancialInstruments 2025-12-31 11656123 ns5:CurrentFinancialInstruments 2024-12-31 11656123 ns5:ShareCapital 2025-12-31 11656123 ns5:ShareCapital 2024-12-31 11656123 ns5:CapitalRedemptionReserve 2025-12-31 11656123 ns5:CapitalRedemptionReserve 2024-12-31 11656123 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 11656123 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 11656123 ns5:CostValuation 2024-12-31 11656123 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 11656123 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 11656123 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 11656123 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

FOR

WINDOVER HOLDINGS LTD

| WINDOVER HOLDINGS LTD (REGISTERED NUMBER: 11656123) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WINDOVER HOLDINGS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr N A McKee

| Mrs V A Mercer

| REGISTERED OFFICE: | 68 Winchester Way

| Eastbourne

| East Sussex

| BN22 0JU

| REGISTERED NUMBER: | 11656123 (England and Wales)

| ACCOUNTANTS: | Honey Barrett Limited

| 53 Gildredge Road

| Eastbourne

| East Sussex

| BN21 4SF

| WINDOVER HOLDINGS LTD (REGISTERED NUMBER: 11656123) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 10 |  | 10 |  |

CURRENT ASSETS

Debtors | 6 | 4,561 |  | 5,970 |  |

Investments | 7 | 335,075 |  | 320,290 |  |

Cash at bank and in hand | 204,517 |  | 230,387 |  |

544,153 |  | 556,647 |  |

CREDITORS

Amounts falling due within one year | 8 | 5,586 |  | 8,923 |  |

NET CURRENT ASSETS | 538,567 |  | 547,724 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 538,577 |  | 547,734 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 66 |  | 66 |  |

Capital redemption reserve | 44 |  | 44 |  |

Retained earnings | 538,467 |  | 547,624 |  |

SHAREHOLDERS' FUNDS | 538,577 |  | 547,734 |  |

| WINDOVER HOLDINGS LTD (REGISTERED NUMBER: 11656123) |

BALANCE SHEET - continued

31 DECEMBER 2025

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

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

The directors acknowledge their 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by:

Mr N A McKee - Director

| WINDOVER HOLDINGS LTD (REGISTERED NUMBER: 11656123) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Windover Holdings Ltd 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', including the provisions of Section 1A "Small Entities", not to disclose related party transactions with subsidiary company Effective Innovations Limited, which is a wholly owned subsidiary.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment.

| WINDOVER HOLDINGS LTD (REGISTERED NUMBER: 11656123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

| If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

| WINDOVER HOLDINGS LTD (REGISTERED NUMBER: 11656123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current tax which is recognised in the Profit and Loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current 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.

4. | EMPLOYEES AND DIRECTORS

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

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 10 |  |

| NET BOOK VALUE

| At 31 December 2025 | 10 |  |

| At 31 December 2024 | 10 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 4,057 |  |

| Prepayments and accrued income | 4,561 |  | 1,913 |  |

4,561 |  | 5,970 |  |

7. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Unlisted investments | 335,075 |  | 320,290 |  |

| WINDOVER HOLDINGS LTD (REGISTERED NUMBER: 11656123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | - |  | 2,701 |  |

| Corporation tax | 4,711 |  | 5,452 |  |

| Accruals and deferred income | 875 |  | 770 |  |

5,586 |  | 8,923 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 66 | Ordinary A | £1 | 66 |  | 66 |  |