WINGS ACCOUNTANTS LIMITED


Directors	WING, Andrew John
	WING, Katherine Theresa


Registered Address	Unit 1 Pearl Assurance House
	Elbow Lane
	Tavistock
	PL19 0BG


Registered Number	10987441 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,082		1,837
			3,082		1,837
Current assets
Stocks	4	2,000		2,000
Debtors		17,445		15,231
Cash at bank and on hand		8,685		6,903
		28,130		24,134
Creditors amounts falling due within one year	5	(29,402)		(25,704)
Net current assets (liabilities)			(1,272)		(1,570)
Total assets less current liabilities			1,810		267
Net assets			1,810		267
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,710		167
Shareholders' funds			1,810		267

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 May 2026, and are signed on its behalf by:

WING, Andrew John
Director
Registered Company No. 10987441

WINGS ACCOUNTANTS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 October 24	883	3,963	4,846
Additions	167	1,078	1,245
At 30 September 25	1,050	5,041	6,091
Depreciation and impairment
At 01 October 24	707	2,302	3,009
At 30 September 25	707	2,302	3,009
Net book value
At 30 September 25	343	2,739	3,082
At 30 September 24	176	1,661	1,837

4.	Stocks

	2025	2024
	£	£
Work in progress	2,000	2,000
Total	2,000	2,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,090	5,758
Taxation and social security	11,533	8,870
Other creditors	7,893	5,842
Accrued liabilities and deferred income	4,886	5,234
Total	29,402	25,704


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.