REGISTERED NUMBER: 03683602 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Electro Wind (Holdings) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

527,000

527,000

Investment property

5

1,472,427

1,472,427

1,999,427

1,999,427

CURRENT ASSETS

Debtors

6

457,996

847,330

Cash at bank

209,422

4,740

667,418

852,070

CREDITORS

Amounts falling due within one year

7

32,780

31,907

NET CURRENT ASSETS

634,638

820,163

TOTAL ASSETS LESS CURRENT LIABILITIES

2,634,065

2,819,590

CAPITAL AND RESERVES

Called up share capital

36,102

36,102

Capital redemption reserve

198,000

198,000

Retained earnings

2,399,963

2,585,488

SHAREHOLDERS' FUNDS

2,634,065

2,819,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

Mrs R M Stanley Cooper - Director

1.	STATUTORY INFORMATION

Electro Wind (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03683602

Registered office:

West Avenue

Nelson Industrial Estate

Kidsgrove

Stoke on Trent

Staffordshire

ST7 1TR

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets.

Preparation of consolidated financial statements

The financial statements contain information about Electro Wind (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

and 28 February 2026

527,000

NET BOOK VALUE

At 28 February 2026

527,000

At 28 February 2025

527,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

1,472,427

NET BOOK VALUE

At 28 February 2026

1,472,427

At 28 February 2025

1,472,427

Investment property is measured at cost. in the opinion of the directors, there was no significant change in that value to 28 February 2026.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

21,333

10,667

Amounts owed by group undertakings

436,663

836,663

457,996

847,330

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

32,780

31,907