Wind & Sun Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03403803 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Wind & Sun Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S F Wade

Miss C Manning

SECRETARY:

Miss C Manning

REGISTERED OFFICE:

Lion Yard

Upper Hill

Leominster

Herefordshire

HR6 0JZ

REGISTERED NUMBER:

03403803 (England and Wales)

ACCOUNTANTS:

Webb Teasdale Limited

Elizabeth House

Queen Street

Abingdon

Oxfordshire

OX14 3LN

FIXED ASSETS

Tangible assets

4

966,420

983,301

CURRENT ASSETS

Stocks

1,811,788

1,707,002

Debtors

5

368,742

425,106

Cash at bank and in hand

3,922,819

3,951,709

6,103,349

6,083,817

CREDITORS

Amounts falling due within one year

6

205,743

251,296

NET CURRENT ASSETS

5,897,606

5,832,521

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,864,026

6,815,822

PROVISIONS FOR LIABILITIES

12,936

NET ASSETS

6,851,090

6,802,886

CAPITAL AND RESERVES

Called up share capital

50,000

Retained earnings

6,801,090

6,752,886

SHAREHOLDERS' FUNDS

6,851,090

6,802,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

S F Wade - Director

1.	STATUTORY INFORMATION

Wind & Sun Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

The turnover and profit before taxation is attributable to the one principal activity of the company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Improvements to property

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

30% on reducing balance

The directors believe that the current market value of the Freehold property is higher than the cost stated in the accounts. The property is maintained in a good state of repair and so a depreciation policy of 0% is applied to the Freehold property and improvements.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

During the period the company continued to invest in it's inventory to avoid a shortage of supply and achieve favourable pricing.

Taxation

Taxation for the year comprises current anrecognisedtrecognized recognised in the Income Statement, except to the extenrecognizedrelates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1 April 2025

556,544

342,628

58,973

Additions

-

At 31 March 2026

556,544

342,628

58,973

DEPRECIATION

At 1 April 2025

-

55,173

Charge for year

-

950

At 31 March 2026

-

56,123

NET BOOK VALUE

At 31 March 2026

556,544

342,628

2,850

At 31 March 2025

556,544

342,628

3,800

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

103,514

80,499

123,084

1,265,242

Additions

1,550

-

5,188

6,738

At 31 March 2026

105,064

80,499

128,272

1,271,980

DEPRECIATION

At 1 April 2025

65,687

50,848

110,233

281,941

Charge for year

9,844

7,413

5,412

23,619

At 31 March 2026

75,531

58,261

115,645

305,560

NET BOOK VALUE

At 31 March 2026

29,533

22,238

12,627

966,420

At 31 March 2025

37,827

29,651

12,851

983,301

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

368,742

425,106

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

141,470

125,377

Taxation and social security

35,027

73,904

Other creditors

29,246

52,015

205,743

251,296