Windrush Maidenhead Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—6

1. General Information

Windrush Maidenhead Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03583259 .

The registered office is 57 Farnham Road, Slough, SL1 3TN. There is no single principal place of business.

The principal activity of the company is the operation of a motor dealership involving the sale, maintenance and repair of motor vehicles and the supply of related accessories.

The presentational currency in Pound Sterling (£) and amounts are rounded to the nearest £.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover from the sale of goods is recognised in the Statement of Income and Retained Earnings, net of discounts, rebates and value added tax when the significant risks and rewards of ownership have been transferred to the buyer. In general this occurs when vehicles or parts have been supplied or when a service has been completed.

Commission income is accounted for on a receivable basis.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Computer software has been amortised over its estimated useful life of 4 years. Computer software has been fully amortised.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	straight line over period of lease
Plant & Machinery	10% - 25% per annum on a straight line basis
Fixtures & Fittings	20% per annum on a straight line basis
Computer Equipment	25% per annum on a straight line basis

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

2.6. Stocks and Work in Progress

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

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings.

Consignment vehicles are regarded as being under the control of the company, and in accordance with FRS 102 are included in stocks on the Statement of Financial Position, although legal title has not passed to the company. The corresponding liability is included in trade and other creditors and is secured directly on these vehicles.

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Windrush Maidenhead Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Financial Instruments

The company only has basic financial instruments, which are recognised at amortised cost.

2.8. Taxation

Current tax

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 Statement of Financial Position date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position 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.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.10. Borrowing Costs

Borrowing costs are charged to the Statement of Income and Retained Earnings on an accruals basis.

2.11. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 25 (2024: 23)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	16,651

As at 31 December 2025	16,651

Amortisation
As at 1 January 2025	16,651

As at 31 December 2025	16,651

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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Windrush Maidenhead Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 January 2025	917,637	623,338	1,540,975
Additions	-	56,728	56,728
Disposals	(317,743 )	-	(317,743 )

As at 31 December 2025	599,894	680,066	1,279,960

Depreciation
As at 1 January 2025	917,637	502,248	1,419,885
Provided during the period	-	39,385	39,385
Disposals	(317,743 )	-	(317,743 )

As at 31 December 2025	599,894	541,633	1,141,527

Net Book Value
As at 31 December 2025	-	138,433	138,433

As at 1 January 2025	-	121,090	121,090

6. Stocks

	2025	2024
	£	£
Vehicle Stock	2,240,731	2,169,539
Parts Stock	69,038	65,920

	2,309,769	2,235,459

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	255,662	448,877
Other debtors	208,714	130,140

	464,376	579,017

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,246,221	1,683,003
Taxation and social security	54,099	79,391
Other creditors	134,409	69,041
Amounts owed to group undertakings	691,654	868,458

	3,126,383	2,699,893

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Windrush Maidenhead Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Secured Creditors

Trade creditors include vehicle funding which is secured over the vehicles to which it relates.

The following secured debts are included within creditors:

	2025		2024
	£		£
Trade Creditors	1,858,503		1,432,384

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

11. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund an amounted to £20,742 (2024: £20,629). At the year end contributions amounting to £63 (2024: £364) were payable to the scheme.

12. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	-	600,000

13. Related Party Transactions

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', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end the company owed £691,654 (2024: £868,458) to group companies.

During the year the company paid rent amounting to £199,000 (2024: £199,000) to Windrush Maidenhead Property Partnership, an entity in which the directors have equal interests.

Windrush Trade Parts Limited

This is a company in which the directors of the company have an interest.

During the year the company purchased goods amounting to £12,109 (2024: £14,068) from Windrush Trade Parts Limited.

At the year end the company owed Windrush Trade Parts Limited £nil (2024: £1,427).

14. Parent Undertaking and Controlling Party

The ultimate controlling party is The Estate of A P Rosner by virtue of its majority shareholding in the ultimate parent company Windrush Automotive Group Limited.

The immediate parent undertaking is Windrush Garage Limited and the ultimate parent company is Windrush Automotive Group Limited which is registered in England and Wales. Windrush Automotive Group Limited prepares consolidated financial statements which include those of this company and are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

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Windrush Maidenhead Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

15. Audit Information

The auditor's report on the accounts of Windrush Maidenhead Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Paul Allan Byrne BA (Double Hons) FCA (Senior Statutory Auditor) for and on behalf of Ascendis Audit Limited , Statutory Auditor.

Ascendis Audit Limited

Unit 3, Building 2, The Colony

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		138,433		121,090

			138,433		121,090
CURRENT ASSETS
Stocks	6	2,309,769		2,235,459
Debtors	7	464,376		579,017
Cash at bank and in hand		1,318,945		764,113

		4,093,090		3,578,589
Creditors: Amounts Falling Due Within One Year	8	(3,126,383 )		(2,699,893 )

NET CURRENT ASSETS (LIABILITIES)			966,707		878,696

TOTAL ASSETS LESS CURRENT LIABILITIES			1,105,140		999,786

PROVISIONS FOR LIABILITIES
Deferred Taxation			(31,706 )		(26,754 )

NET ASSETS			1,073,434		973,032

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Income Statement			1,072,434		972,032

SHAREHOLDERS' FUNDS			1,073,434		973,032