Company No: 12683738 (England and Wales)

Contents

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

Director

Paul Leslie Giles

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

Company number

12683738 (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	537		1,033
		537		1,033
Current assets
Stocks		3,712,601		3,712,601
Debtors	4	2,158,584		1,586,498
Cash at bank and in hand		54,913		604,753
		5,926,098		5,903,852
Creditors: amounts falling due within one year	5	( 9,553)		( 13,731)
Net current assets		5,916,545		5,890,121
Total assets less current liabilities		5,917,082		5,891,154
Creditors: amounts falling due after more than one year	6, 9	( 5,826,909)		( 5,805,840)
Net assets		90,173		85,314
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		90,073		85,214
Total shareholder's funds		90,173		85,314

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.

Director's 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 director acknowledges 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 (Marlborough Road) Ltd (registered number: 12683738) were approved and authorised for issue by the Director 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 (Marlborough 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

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:

Computer equipment

3 years straight line

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.

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 the director	1		1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 August 2024	1,488		1,488
At 31 July 2025	1,488		1,488
Accumulated depreciation
At 01 August 2024	455		455
Charge for the financial year	496		496
At 31 July 2025	951		951
Net book value
At 31 July 2025	537		537
At 31 July 2024	1,033		1,033

4. Debtors

	2025		2024
	£		£
Trade debtors	4,056		6,907
Amounts owed by Group undertakings	1,946,802		1,373,810
Amounts owed by director	100		100
Prepayments	3,671		1,726
Other debtors	203,955		203,955
	2,158,584		1,586,498

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	3,396		52
Accruals and deferred income	4,901		2,940
Corporation tax	1,256		10,739
	9,553		13,731

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

	2025		2024
	£		£
Bank loans	4,000,747		4,000,750
Amounts owed to Group undertakings	1,826,162		1,805,090
	5,826,909		5,805,840

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. Loans

Analysis of the maturity of loans is given below:

	2025		2024
	£		£
Bank Loan 1-2 years	4,000,750		4,000,750

10. Ultimate controlling party

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