Company No: 10257476 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	Paul Leslie Giles
	Victoria Louise Ingle

Registered office	Floor 2
	Room 20 Innovation Way
	Discovery Park
	Sandwich
	CT13 9FF
	United Kingdom

Company number

10257476 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	94,479		111,906
		94,479		111,906
Current assets
Debtors	4	202,515		587,584
Cash at bank and in hand		6,520		12,723
		209,035		600,307
Creditors: amounts falling due within one year	5	( 195,479)		( 557,989)
Net current assets		13,556		42,318
Total assets less current liabilities		108,035		154,224
Creditors: amounts falling due after more than one year	6, 9	0		( 41,667)
Net assets		108,035		112,557
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		107,935		112,457
Total shareholder's funds		108,035		112,557

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Windmill Construction Limited (registered number: 10257476) were approved and authorised for issue by the Board of Directors on 28 April 2026. They were signed on its behalf by:

Paul Leslie Giles Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Windmill Construction Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Floor 2, Room 20 Innovation Way, Discovery Park, Sandwich, CT13 9FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Office equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 August 2024	45,302		103,333		8,807		157,442
Additions	5,808		0		0		5,808
At 31 July 2025	51,110		103,333		8,807		163,250
Accumulated depreciation
At 01 August 2024	26,127		13,778		5,631		45,536
Charge for the financial year	4,530		17,911		794		23,235
At 31 July 2025	30,657		31,689		6,425		68,771
Net book value
At 31 July 2025	20,453		71,644		2,382		94,479
At 31 July 2024	19,175		89,555		3,176		111,906

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	166,416		245,000
Prepayments	7,240		4,477
VAT recoverable	5,313		15,386
Other debtors	23,546		322,721
	202,515		587,584

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	43,235		55,730
Trade creditors	10,370		198,109
Amounts owed to Group undertakings	29,749		285,964
Amounts owed to directors	109,046		0
Accruals	2,889		2,750
Corporation tax	0		2,583
CIS withheld	190		12,853
	195,479		557,989

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		41,667

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.

9. Loan

	2025		2024
	£		£
Bank Loan due within one year	41,667		50,000
Bank Loan due 1-2 years	0		41,667
	41,667		91,667

10. Ultimate controlling party

The company was controlled by Mr P Giles, by virtue of his majority shareholding.