REGISTERED NUMBER: 04414292 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 April 2025

for

Windcrest Liftbits Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

2,065

3,307

Investments

5

-

26,000

2,065

29,307

CURRENT ASSETS

Inventories

20,500

20,000

Debtors

6

2,271,965

588,015

Cash at bank and in hand

1,187,882

1,749,925

3,480,347

2,357,940

CREDITORS

Amounts falling due within one year

7

1,224,197

1,108,898

NET CURRENT ASSETS

2,256,150

1,249,042

TOTAL ASSETS LESS CURRENT LIABILITIES

2,258,215

1,278,349

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,258,115

1,278,249

SHAREHOLDERS' FUNDS

2,258,215

1,278,349

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mr Hansaraj Santuram Patel - Director

1.	STATUTORY INFORMATION

Windcrest Liftbits Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04414292

Registered office:

Unit 28a Abbey Manufacturing Estate

Mount Pleasant

Wembley

HA0 1NR

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue 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 each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Inventories 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 29 April 2024

and 28 April 2025

59,202

3,227

62,429

DEPRECIATION

At 29 April 2024

57,249

1,873

59,122

Charge for year

488

754

1,242

At 28 April 2025

57,737

2,627

60,364

NET BOOK VALUE

At 28 April 2025

1,465

600

2,065

At 28 April 2024

1,953

1,354

3,307

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 29 April 2024

26,000

Disposals

(26,000

)

At 28 April 2025

-

NET BOOK VALUE

At 28 April 2025

-

At 28 April 2024

26,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.4.25

28.4.24

£

£

Trade debtors

652,777

588,015

Other debtors

1,619,188

-

2,271,965

588,015

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.4.25

28.4.24

£

£

Trade creditors

126,735

129,356

Taxation and social security

649,378

574,508

Other creditors

448,084

405,034

1,224,197

1,108,898