Company Registration number: 13352304

Winshall Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Winshall Ltd

(Registration number: 13352304)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	315,404	176,260
Current assets
Debtors	5	1,811,722	2,062,508
Cash at bank and in hand		3,939,036	824,683
		5,750,758	2,887,191
Creditors: Amounts falling due within one year	6	(2,225,503)	(1,673,343)
Net current assets		3,525,255	1,213,848
Total assets less current liabilities		3,840,659	1,390,108
Provisions for liabilities		(78,851)	(44,066)
Net assets		3,761,808	1,346,042
Capital and reserves
Called up share capital	7	220	220
Retained earnings		3,761,588	1,345,822
Shareholders' funds		3,761,808	1,346,042

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 June 2026 and signed on its behalf by:
 

......................................... Mr G J Wintle Director

......................................... Mr K R Shallish Director

Winshall Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
21 Fram Enterprise Centre Parc Busnes Edwards
Llantrisant
Pontyclun
CF72 8QZ
Wales

These financial statements were authorised for issue by the Board on 22 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

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 taxable income.

Winshall Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% straight line
Office equipment	25% straight line
Motor vehicles	25% reducing balance
Plant and machinery	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Winshall Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 6).

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 May 2025	7,256	10,420	12,268	241,419
Additions	19,242	-	5,704	261,911
Disposals	-	-	-	(138,333)
At 30 April 2026	26,498	10,420	17,972	364,997
Depreciation
At 1 May 2025	1,318	434	3,063	90,288
Charge for the year	3,509	2,605	3,714	36,057
Eliminated on disposal	-	-	-	(36,505)
At 30 April 2026	4,827	3,039	6,777	89,840
Carrying amount
At 30 April 2026	21,671	7,381	11,195	275,157
At 30 April 2025	5,938	9,986	9,205	151,131

Winshall Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

	Total £
Cost or valuation
At 1 May 2025	271,363
Additions	286,857
Disposals	(138,333)
At 30 April 2026	419,887
Depreciation
At 1 May 2025	95,103
Charge for the year	45,885
Eliminated on disposal	(36,505)
At 30 April 2026	104,483
Carrying amount
At 30 April 2026	315,404
At 30 April 2025	176,260

Winshall Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

5

Debtors

Current	2026 £	2025 £
Trade debtors	1,346,874	2,022,305
Prepayments	51,067	40,203
Other debtors	413,781	-
	1,811,722	2,062,508

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	824,893	542,888
Taxation and social security	1,110,734	629,402
Accruals and deferred income	283,284	46,989
Other creditors	6,592	454,064
	2,225,503	1,673,343

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100
A Ordinary of £1 each	30	30	30	30
B Ordinary of £1 each	30	30	30	30
C Ordinary of £1 each	30	30	30	30
D Ordinary of £1 each	30	30	30	30
	220	220	220	220

Winshall Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

8	Related party transactions

Transactions with directors

2026	At 1 May 2025 £	Advances to director £	At 30 April 2026 £
Interest free, unsecured and repayable upon demand	16,541	(429,905)	(413,364)

2025	At 1 May 2024 £	Advances to director £	Repayments by director £	At 30 April 2025 £
Interest free, unsecured and repayable upon demand	12,776	(162,235)	166,000	16,541