Wind Prospect Developments Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04113951

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	3	1,192,395		1,192,395

		1,192,395		1,192,395
Creditors: Amounts Falling Due Within One Year	4	(1,158,627 )		(1,158,627 )

NET CURRENT ASSETS (LIABILITIES)			33,768		33,768

TOTAL ASSETS LESS CURRENT LIABILITIES			33,768		33,768

NET ASSETS			33,768		33,768

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			33,668		33,668

SHAREHOLDERS' FUNDS			33,768		33,768

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr E Cameron

Director

13/05/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Wind Prospect Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04113951 . The registered office is 25 Shirleys, Ditchling, Hassocks, BN6 8UD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The company's ultimate holding company (Wind Prospect Group Limited) entered into a voluntary arrangement (CVA) in June 2017. The company is dormant with its main debtors and creditors being balances with other group undertakings. The fulfilment of all obligations will be through the realisation of income from group development assets. The CVA concludes that all creditors will receive all monies due once sufficient of the assets have been realised and therefore the directors conclude that it is is appropriate to prepare these accounts under the going concern principle.

2.3.

Income statement

The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year.

Income tax

The charge for taxation is based on the profit for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes.

Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes which have arisen but not reversed by the balance sheet date, except as otherwise required by Financial Reporting Standard 19.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

3. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	1,192,395	1,192,395

Amounts owed by group undertakings may not be recoverable in under one year.

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	1,158,627	1,158,627

Amounts owed to group undertakings are technically due in under one year. However, the directors do not expect such a call to be made to the company.

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Page 3

Wind Prospect Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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