Company No: 03247949 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	128,902		123,617
Investments	5	0		900
		128,902		124,517
Current assets
Debtors	6	311,613		369,774
Cash at bank and in hand		187,045		328,968
		498,658		698,742
Creditors: amounts falling due within one year	7	( 193,211)		( 259,957)
Net current assets		305,447		438,785
Total assets less current liabilities		434,349		563,302
Creditors: amounts falling due after more than one year	8	( 18,438)		( 20,636)
Net assets		415,911		542,666
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		415,811		542,566
Total shareholders' funds		415,911		542,666

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have 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 The Windfall Drinks Company Ltd (registered number: 03247949) were approved and authorised for issue by the Board of Directors on 06 May 2026. They were signed on its behalf by:

M P Sears 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

The Windfall Drinks Company 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 1st Floor 47 Commercial Road, Parkstone, Poole, BH14 0HU, 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 directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have 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.
Revenue from services is recognised as they are delivered.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

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, reducing balance] basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	20 % reducing balance
Office 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.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	15		18

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 October 2024	300,000		300,000
At 30 September 2025	300,000		300,000
Accumulated amortisation
At 01 October 2024	300,000		300,000
At 30 September 2025	300,000		300,000
Net book value
At 30 September 2025	0		0
At 30 September 2024	0		0

4. Tangible assets

	Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 October 2024	202,274		24,970		50,113		277,357
Additions	48,699		0		3,905		52,604
Disposals	( 24,500)		0		0		( 24,500)
At 30 September 2025	226,473		24,970		54,018		305,461
Accumulated depreciation
At 01 October 2024	90,996		19,214		43,530		153,740
Charge for the financial year	31,551		1,150		3,708		36,409
Disposals	( 13,590)		0		0		( 13,590)
At 30 September 2025	108,957		20,364		47,238		176,559
Net book value
At 30 September 2025	117,516		4,606		6,780		128,902
At 30 September 2024	111,278		5,756		6,583		123,617

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 October 2024	900		900
Disposals	( 900)		( 900)
At 30 September 2025	0		0
Carrying value at 30 September 2025	0		0
Carrying value at 30 September 2024	900		900

6. Debtors

	2025		2024
	£		£
Trade debtors	242,758		322,506
Amounts owed by Group undertakings	13,750		11,000
Amounts owed by related parties	36,484		30,210
Other debtors	18,621		6,058
	311,613		369,774

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	6,751		10,800
Trade creditors	25,301		20,116
Taxation and social security	108,035		148,933
Obligations under finance leases and hire purchase contracts	4,480		11,968
Other creditors	48,644		68,140
	193,211		259,957

Fixed charges are held in respect of hire purchase contracts over the assets to which they relate.

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

	2025		2024
	£		£
Bank loans	0		5,194
Obligations under finance leases and hire purchase contracts	18,438		0
Other creditors	0		15,442
	18,438		20,636

There are no amounts included above in respect of which any security has been given by the small entity.

Fixed charges are held in respect of hire purchase contracts over the assets to which they relate.

9. Called-up share capital

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