Company No: 12092034 (England and Wales)

Contents

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

Directors	Rachel Sian Constantin
	Paul Leslie Giles

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

Company number

12092034 (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	44,508		0
		44,508		0
Current assets
Stocks		585,294		448,502
Debtors	4	981,141		1,031,864
Cash at bank and in hand		109,304		22,086
		1,675,739		1,502,452
Creditors: amounts falling due within one year	5	( 1,594,576)		( 1,412,594)
Net current assets		81,163		89,858
Total assets less current liabilities		125,671		89,858
Net assets		125,671		89,858
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		125,571		89,758
Total shareholder's funds		125,671		89,858

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 (Ingram Road) Ltd (registered number: 12092034) 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 (Ingram Road) Ltd (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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

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 etc.		Total
	£		£
Cost
At 01 August 2024	0		0
Additions	51,718		51,718
At 31 July 2025	51,718		51,718
Accumulated depreciation
At 01 August 2024	0		0
Charge for the financial year	7,210		7,210
At 31 July 2025	7,210		7,210
Net book value
At 31 July 2025	44,508		44,508
At 31 July 2024	0		0

4. Debtors

	2025		2024
	£		£
Trade debtors	1,552		1,679
Amounts owed by connected companies	969,174		1,026,174
Prepayments	10,415		4,011
	981,141		1,031,864

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	9,510		0
Amounts owed to connected companies	1,478,322		1,408,154
Amounts owed to directors	103,654		0
Accruals	3,090		2,940
Corporation tax	0		1,500
	1,594,576		1,412,594

6. Called-up share capital

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

7. Related party transactions

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

8. Ultimate controlling party

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