WINWOOD CONSTRUCTION (UK) LTD


Directors	CROSS, Jason Sean
	CROSS, Lee Robert


Company Secretary	CROSS, Natalie


Registered Address	Whiteleaf Business Centre
	11 Little Balmer
	Buckingham
	MK18 1TF


Registered Number	07390155 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		156,887		211,442
			156,887		211,442
Current assets
Stocks	4	23,050		23,050
Debtors		552,940		364,545
Cash at bank and on hand		272,602		109,939
		848,592		497,534
Creditors amounts falling due within one year	5	(702,310)		(351,929)
Net current assets (liabilities)			146,282		145,605
Total assets less current liabilities			303,169		357,047
Creditors amounts falling due after one year	6		(134,399)		(137,708)
Provisions for liabilities	8		(39,222)		(52,862)
Net assets			129,548		166,477
Capital and reserves
Called up share capital			100		100
Profit and loss account			129,448		166,377
Shareholders' funds			129,548		166,477

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2026, and are signed on its behalf by:

CROSS, Jason Sean
Director
Registered Company No. 07390155

WINWOOD CONSTRUCTION (UK) LTD

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Vehicles	3
	Office Equipment	4

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	530,211	268,016	19,098	817,325
Additions	5,485	106,475	1,600	113,560
Disposals	-	(47,280)	-	(47,280)
At 30 September 25	535,696	327,211	20,698	883,605
Depreciation and impairment
At 01 October 24	412,970	174,517	18,396	605,883
Charge for year	67,930	72,194	409	140,533
On disposals	-	(19,698)	-	(19,698)
At 30 September 25	480,900	227,013	18,805	726,718
Net book value
At 30 September 25	54,796	100,198	1,893	156,887
At 30 September 24	117,241	93,499	702	211,442

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	20,000	20,000
Other stocks	3,050	3,050
Total	23,050	23,050

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	295,732	171,403
Taxation and social security	123,481	104,841
Finance lease and HP contracts	45,389	69,738
Other creditors	14,958	4,697
Accrued liabilities and deferred income	222,750	1,250
Total	702,310	351,929


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	6,101
Other creditors	134,399	131,607
Total	134,399	137,708

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	179,787		201,345

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	39,222	52,862
Total	39,222	52,862