Acorah Software Products - Accounts Production 19.2.350 true true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 06892032 Dr E Cameron Dr E Cameron iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06892032 2024-06-30 06892032 2025-06-30 06892032 2024-07-01 2025-06-30 06892032 frs-core:CurrentFinancialInstruments 2025-06-30 06892032 frs-core:ShareCapital 2025-06-30 06892032 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 06892032 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06892032 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 06892032 frs-bus:SmallEntities 2024-07-01 2025-06-30 06892032 frs-bus:EntityHasNeverTraded 2024-07-01 2025-06-30 06892032 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06892032 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06892032 frs-bus:Director1 2024-07-01 2025-06-30 06892032 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 06892032 frs-countries:EnglandWales 2024-07-01 2025-06-30 06892032 2023-06-30 06892032 2024-06-30 06892032 frs-core:CurrentFinancialInstruments 2024-06-30 06892032 frs-core:ShareCapital 2024-06-30 06892032 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 06892032
Wind Prospect Developments 2 Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 06892032
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 243,327 243,327
243,327 243,327
Creditors: Amounts Falling Due Within One Year 4 (253,432 ) (253,432 )
NET CURRENT ASSETS (LIABILITIES) (10,105 ) (10,105 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,105 ) (10,105 )
NET LIABILITIES (10,105 ) (10,105 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (10,205 ) (10,205 )
SHAREHOLDERS' FUNDS (10,105) (10,105)
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 page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Wind Prospect Developments 2 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06892032 . 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 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 appropriate to prepare these accounts under the going concern principle.
The CVA's are being managed by AlixPartners.
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.
Judgements and key sources of estimation uncertainty
The preparation of financial statements requires the use of accounting estimates and judgments, and requires management to exercise judgment in applying accounting policies. We continually evaluate our judgments and assumptions and confirm that there are no critical judgements or estimates to note.
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 243,327 243,327
4. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to participating interests 253,432 253,432
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 2