Company Registration No. 00650600 (England and Wales)
WINTON PROPERTY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WINTON PROPERTY LIMITED
COMPANY INFORMATION
Directors
Mr W.R Podmore
Mrs H.F Davis
Mrs S Booth
Mrs H Davis
Mr W Podmore
Company number
00650600
Registered office
Winton House
Stoke Road
Stoke-on-Trent
Staffordshire
ST4 2RW
WINTON PROPERTY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 9
WINTON PROPERTY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
9,127
12,379
Investment properties
5
2,475,000
2,121,982
2,484,127
2,134,361
Current assets
Debtors
6
121,116
98,771
Cash at bank and in hand
118,337
68,767
239,453
167,538
Creditors: amounts falling due within one year
7
(249,031)
(221,015)
Net current liabilities
(9,578)
(53,477)
Total assets less current liabilities
2,474,549
2,080,884
Creditors: amounts falling due after more than one year
9
(127,842)
(209,779)
Provisions for liabilities
(86,473)
-
0
Net assets
2,260,234
1,871,105
Capital and reserves
Called up share capital
20,000
20,000
Non-distributable reserve
1,192,409
925,864
Profit and loss reserves
1,047,825
925,241
Total equity
2,260,234
1,871,105

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

WINTON PROPERTY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
Mr W.R Podmore
Mrs H.F Davis
Director
Director
Company Registration No. 00650600
WINTON PROPERTY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 January 2024
20,000
925,864
801,413
1,747,277
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
123,828
123,828
Balance at 31 December 2024
20,000
925,864
925,241
1,871,105
Year ended 31 December 2025:
Profit
-
-
389,129
389,129
Other comprehensive income:
Tax relating to other comprehensive income
-
(86,473)
86,473
-
Total comprehensive income
-
(86,473)
475,602
389,129
Other movements
-
353,018
(353,018)
-
Balance at 31 December 2025
20,000
1,192,409
1,047,825
2,260,234
WINTON PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Winton Property Limited is a private company limited by shares incorporated in England and Wales. The registered office is Winton House, Stoke Road, Stoke-on-Trent, Staffordshire, ST4 2RW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover represents rents and service charges in respect of investment properties in the United Kingdom.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets include investment properties valued by the directors on an existing use open market value basis. Other tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows:
Plant and machinery
10% to 25% pa on a straight line basis
Fixtures, fittings & equipment
10% to 25% pa on a straight line basis
Motor vehicles
25% pa on a straight line basis

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.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

WINTON PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
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 current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

WINTON PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WINTON PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 6 (2024 - 7).

2025
2024
Number
Number
Total
6
7
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
30,696
Depreciation and impairment
At 1 January 2025
18,317
Depreciation charged in the year
3,252
At 31 December 2025
21,569
Carrying amount
At 31 December 2025
9,127
At 31 December 2024
12,379
5
Investment property
2025
£
Fair value
At 1 January 2025
2,121,982
Revaluations
353,018
At 31 December 2025
2,475,000
WINTON PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Investment property
(Continued)
- 8 -

The investment property was valued by Mounsey Chartered Surveyors on 24th October 2025 on an open market basis. No depreciation is provided in respect of the property.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
90,111
68,523
Other debtors
31,005
30,248
121,116
98,771
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
49,225
42,698
Trade creditors
61,737
46,008
Taxation and social security
3,732
3,051
Other creditors
134,337
129,258
249,031
221,015
8
Loans and overdrafts
2025
2024
£
£
Bank loans
177,067
252,477
Payable within one year
49,225
42,698
Payable after one year
127,842
209,779

The bank loans are secured by fixed and floating charges over the the assets of the company,

9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
127,842
209,779
10
Operating lease commitments
As lessee
WINTON PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10
Operating lease commitments
(Continued)
- 9 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
4,733
9,294
2025-12-31 2025-01-01 false false false 06 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr W.R Podmore Mrs H.F Davis Mrs S Booth Mrs H Davis Mr W Podmore 00650600 2025-01-01 2025-12-31 00650600 bus:Director1 2025-01-01 2025-12-31 00650600 bus:Director2 2025-01-01 2025-12-31 00650600 bus:Director3 2025-01-01 2025-12-31 00650600 bus:Director4 2025-01-01 2025-12-31 00650600 bus:Director5 2025-01-01 2025-12-31 00650600 bus:RegisteredOffice 2025-01-01 2025-12-31 00650600 2025-12-31 00650600 2024-12-31 00650600 core:OtherPropertyPlantEquipment 2025-12-31 00650600 core:OtherPropertyPlantEquipment 2024-12-31 00650600 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 00650600 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 00650600 core:CurrentFinancialInstruments 2025-12-31 00650600 core:CurrentFinancialInstruments 2024-12-31 00650600 core:Non-currentFinancialInstruments 2025-12-31 00650600 core:Non-currentFinancialInstruments 2024-12-31 00650600 core:ShareCapital 2025-12-31 00650600 core:ShareCapital 2024-12-31 00650600 core:RevaluationReserve 2025-12-31 00650600 core:RevaluationReserve 2024-12-31 00650600 core:RetainedEarningsAccumulatedLosses 2025-12-31 00650600 core:RetainedEarningsAccumulatedLosses 2024-12-31 00650600 core:ShareCapital 2023-12-31 00650600 core:RevaluationReserve 2023-12-31 00650600 core:RetainedEarningsAccumulatedLosses 2023-12-31 00650600 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 00650600 2024-01-01 2024-12-31 00650600 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00650600 core:RevaluationReserve 2025-01-01 2025-12-31 00650600 core:PlantMachinery 2025-01-01 2025-12-31 00650600 core:FurnitureFittings 2025-01-01 2025-12-31 00650600 core:MotorVehicles 2025-01-01 2025-12-31 00650600 core:OtherPropertyPlantEquipment 2024-12-31 00650600 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 00650600 2024-12-31 00650600 core:WithinOneYear 2025-12-31 00650600 core:WithinOneYear 2024-12-31 00650600 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 00650600 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 00650600 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00650600 bus:FRS102 2025-01-01 2025-12-31 00650600 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00650600 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00650600 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP