Wind Prospect Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03254615

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		884,687		268,490

			884,687		268,490
CURRENT ASSETS
Debtors	5	1,173,690		1,694,295
Cash at bank and in hand		111,908		37,062

		1,285,598		1,731,357
Creditors: Amounts Falling Due Within One Year	6	(9,016,867 )		(8,930,066 )

NET CURRENT ASSETS (LIABILITIES)			(7,731,269 )		(7,198,709 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,846,582 )		(6,930,219 )

NET LIABILITIES			(6,846,582 )		(6,930,219 )

CAPITAL AND RESERVES
Called up share capital	7		1,117		1,067
Capital redemption reserve			100		100
Other reserves			32,109		32,109
Profit and Loss Account			(6,879,908 )		(6,963,495 )

SHAREHOLDERS' FUNDS			(6,846,582)		(6,930,219)

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Wind Prospect Group Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 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

Dr E Cameron

Director

16/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wind Prospect Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03254615 . 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 on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

2.2. Going Concern Disclosure

The company has net liabilities and along with its main subsidiary (Wind Prospect Limited) has entered into voluntary arrangements (CVAs) in June 2017. The group has largely withdrawn from the UK market in response to the cessation of support for onshore renewables, with all UK employees being made redundant in April 2017. It continues to fulfil obligations to existing clients, principally overseas. The fulfilment of all obligations to creditors 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.

2.3. 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.

2.4. Tangible Fixed Assets and Depreciation

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

2.5. Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

2.8. Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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Wind Prospect Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.9. Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 July 2024	268,490
Additions	616,197

As at 30 June 2025	884,687

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	884,687

As at 1 July 2024	268,490

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	104,019	137,711
Amounts owed by group undertakings	1,064,459	1,551,483
Other debtors	5,212	5,101

	1,173,690	1,694,295

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	320,594	319,160
Amounts owed to participating interests	6,771,560	6,890,828
Other creditors	1,888,522	1,685,707
Taxation and social security	36,191	34,371

	9,016,867	8,930,066

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Wind Prospect Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,117	1,067

8. Directors Advances, Credits and Guarantees

The directors have current accounts with the company. Sums have been advanced to the company and interest had been charged totalling £44,329 (2024 £38,446). There are no formal terms for repayment. At no time were any of these accounts overdrawn. At the balance sheet date the company owed the directors the sum of £460,756 (2024 £416,427) which amount is included in creditors in these financial statements.

The directors of the company have charged the company management service fees of £10,800 (2024 £20,585).

9. Related Party Transactions

A major shareholder of the company during the period, is also a director of Ginko Investments Limited. The company has a loan account with Ginko Investments Limited . At 30 June 2025 the total amount owed by the company was £705,401 (2024 £613,392) which amount is included in creditors in these financial statements.

10. Controlling Party

There is no overall controlling party.

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