Windfall Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 04710374

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		467,501		505,001
Tangible Assets	5		2,027		2,702
Investments	6		8,697		5,692

			478,225		513,395
CURRENT ASSETS
Stocks	7	10,000		25,000
Debtors	8	5,144		1,950
Cash at bank and in hand		41,521		53,223

		56,665		80,173
Creditors: Amounts Falling Due Within One Year	9	(25,862 )		(80,582 )

NET CURRENT ASSETS (LIABILITIES)			30,803		(409 )

TOTAL ASSETS LESS CURRENT LIABILITIES			509,028		512,986

Creditors: Amounts Falling Due After More Than One Year	10		-		(698 )

NET ASSETS			509,028		512,288

CAPITAL AND RESERVES
Called up share capital	11		122		122
Share premium account			7,488		7,488
Profit and Loss Account			501,418		504,678

SHAREHOLDERS' FUNDS			509,028		512,288

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Windfall Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

Mr Betzalel Zucker

Director

3 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Windfall Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04710374 . The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Intellectual Property - a Computer Program and Application to enable electronically to transact mortgage rate switches with lenders on behalf of the General Public. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on Reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Windfall Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 May 2025	100,000	750,000	850,000

As at 30 April 2026	100,000	750,000	850,000

Amortisation
As at 1 May 2025	99,999	245,000	344,999
Provided during the period	-	37,500	37,500

As at 30 April 2026	99,999	282,500	382,499

Net Book Value
As at 30 April 2026	1	467,500	467,501

As at 1 May 2025	1	505,000	505,001

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Windfall Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 May 2025	23,529

As at 30 April 2026	23,529

Depreciation
As at 1 May 2025	20,827
Provided during the period	675

As at 30 April 2026	21,502

Net Book Value
As at 30 April 2026	2,027

As at 1 May 2025	2,702

6. Investments

	Listed
	£
Cost or Valuation
As at 1 May 2025	5,692
Additions	14,000
Disposals	(12,050 )
Revaluations	1,055

As at 30 April 2026	8,697

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	8,697

As at 1 May 2025	5,692

7. Stocks

	2026	2025
	£	£
Work in progress	10,000	25,000

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Windfall Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,400	1,950
Directors' loan accounts	3,744	-

	5,144	1,950

The director has repaid the sum of £3,750 on 7th May 2026.

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	(1 )
Bank loans and overdrafts	-	10,648
Corporation tax	16,287	46,689
Credit card account	9,574	18,595
Directors' loan accounts	-	4,651

	25,862	80,582

10. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loan 1 (2-5 yrs)	-	698

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	122	122

12. Related Party Transactions

Loans from/to key management	2026	2025
Mr. Arieh Zucker	£	£
At start of period	4,651	0
Advanced		4,651
Repaid	(8,395)
At end of period	(3,744)	4,651

The sum of £3,750 was repaid by the director on 7th May 2026.

Mr. Dan Zucker

Son of director

Fees paid for services - £34,591 (2025-£36,200)

Ms Jennifer Lewis

Director

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Windfall Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Administration fees - £39,945 (2025 - £32,485)

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