ACCOUNTS - Final Accounts

Company registration number: 00508096

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 SEPTEMBER 2025

	A. C. WINTER (BUILDERS) LIMITED


A. C. WINTER (BUILDERS) LIMITED

COMPANY INFORMATION

Directors	S. Popplestone
	C. Winter


Company secretary	S Popplestone


Registered number	00508096


Registered office	16 Kingston Avenue
	Leatherhead
	Surrey
	KT22 7HY


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


A. C. WINTER (BUILDERS) LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 4


A. C. WINTER (BUILDERS) LIMITED REGISTERED NUMBER:00508096

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		600,000		600,000
			600,000		600,000
Current assets
Debtors: amounts falling due within one year	5	5,132		11,579
Cash at bank and in hand		70,225		55,969
		75,357		67,548
Creditors: amounts falling due within one year	6	(21,743)		(17,759)
Net current assets			53,614		49,789
Total assets less current liabilities			653,614		649,789
Provisions for liabilities
Deferred tax		(106,238)		(106,238)
			(106,238)		(106,238)
Net assets			547,376		543,551

Capital and reserves
Allotted, called up and fully paid share capital	3,000	3,000
Capital redemption reserve	3,913	3,913
Profit and loss account	540,463	536,638
	547,376	543,551

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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A. C. WINTER (BUILDERS) LIMITED REGISTERED NUMBER:00508096

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 SEPTEMBER 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S. Popplestone

Director

Date: 28 May 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2


A. C. WINTER (BUILDERS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

A. C. Winter (Builders) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page. There is no trading address for the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is derived from rental income received on investment properties held and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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A. C. WINTER (BUILDERS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Employees

The average monthly number of employees, including the directors, during the year was 2 (2024 - 2).

4.	Investment property

		Investment properties
		£
	Valuation
	At 1 October 2024	600,000
	At 30 September 2025	600,000

The 2025 valuations were made by S. Popplestone, on an open market value for existing use basis.

Debtors

					2025	2024
					£	£


Trade debtors	1,539	7,773
Other debtors	2,100	2,100
Prepayments and accrued income	1,493	1,706
	5,132	11,579

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,833	-
Corporation tax	10,742	8,866
Other creditors	4,469	4,469
Accruals and deferred income	4,699	4,424
	21,743	17,759

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