Wind Prospect Enterprises Limited

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

Registered number: 05078217

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		52,502		52,502

			52,502		52,502
CURRENT ASSETS
Debtors	5	4,271,816		4,230,571
Cash at bank and in hand		9,474		103,324

		4,281,290		4,333,895
Creditors: Amounts Falling Due Within One Year	6	(3,146,560 )		(3,007,682 )

NET CURRENT ASSETS (LIABILITIES)			1,134,730		1,326,213

TOTAL ASSETS LESS CURRENT LIABILITIES			1,187,232		1,378,715

NET ASSETS			1,187,232		1,378,715

CAPITAL AND RESERVES
Called up share capital	7		122		122
Share premium account			219,978		219,978
Profit and Loss Account			967,132		1,158,615

SHAREHOLDERS' FUNDS			1,187,232		1,378,715

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Wind Prospect Enterprises 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 Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05078217 . 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 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 now almost 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 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. Turnover

Turnover represents disposal of investments, management charges and success fees during the year. Recognition of success fees and management charges occurs when a particular project has obtained planning permission and is deemed to be commercially viable.

2.4. 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.

2.5. 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.

2.6. 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.

2.7. 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.

2.8. 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: NIL (2024: NIL)

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Wind Prospect Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 July 2024	52,502

As at 30 June 2025	52,502

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	52,502

As at 1 July 2024	52,502

Subsidiaries, associates and other investments

All investments comprise investments in subsidiary companies and are held at cost.

Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated financial statements on the grounds that it and its subsidiaries comprise a small group. Therefore these financial statements only show information about the company as an individual entity.

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	13,268
Amounts owed by group undertakings	4,271,517	4,216,644
Other debtors	299	659

	4,271,816	4,230,571

In the director's opinion amounts owed by group undertakings are unlikely to be recoverable in less than one year.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	39	34
Amounts owed to participating interests	3,035,790	2,889,917
Other creditors	110,731	117,731

	3,146,560	3,007,682

Amounts owed to group undertakings are technically payable on demand although the directors do not expect such a call to be made on the company in under one year.

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	122	122

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Wind Prospect Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

8. Directors Advances, Credits and Guarantees

The directors of the company, have charged the company the sum of £22,177 (2024 £20,572) for consultancy services. This amount has been paid and included in consultancy fees.

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