1 February 2025 false No description of principal activity Taxfiler 2024.6 07111743business:PrivateLimitedCompanyLtd2025-02-012026-01-31 071117432025-01-31 071117432025-02-012026-01-31 07111743business:AuditExemptWithAccountantsReport2025-02-012026-01-31 07111743business:FilletedAccounts2025-02-012026-01-31 071117432026-01-31 07111743business:Director12025-02-012026-01-31 07111743business:Director22025-02-012026-01-31 07111743business:CompanySecretary12025-02-012026-01-31 07111743business:RegisteredOffice2025-02-012026-01-31 071117432025-01-31 07111743core:WithinOneYear2026-01-31 07111743core:WithinOneYear2025-01-31 07111743core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 07111743core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 07111743core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 07111743core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 07111743core:PreviouslyStatedAmount2026-01-31 07111743core:PreviouslyStatedAmount2025-01-31 07111743business:SmallEntities2025-02-012026-01-31 07111743countries:EnglandWales2025-02-012026-01-31 07111743core:LandBuildings2025-02-012026-01-31 07111743core:PlantMachinery2025-02-012026-01-31 07111743core:MotorVehicles2025-02-012026-01-31 07111743core:FurnitureFittings2025-02-012026-01-31 07111743core:ComputerEquipment2025-02-012026-01-31 07111743core:Goodwill2025-01-31 07111743core:Goodwill2026-01-31 07111743core:Goodwill2025-02-012026-01-31 07111743core:LandBuildings2025-01-31 07111743core:PlantMachinery2025-01-31 07111743core:MotorVehicles2025-01-31 07111743core:FurnitureFittings2025-01-31 07111743core:ComputerEquipment2025-01-31 07111743core:LandBuildings2026-01-31 07111743core:PlantMachinery2026-01-31 07111743core:MotorVehicles2026-01-31 07111743core:FurnitureFittings2026-01-31 07111743core:ComputerEquipment2026-01-31 07111743core:BetweenOneFiveYears2026-01-31 07111743core:BetweenOneFiveYears2025-01-31 07111743core:MoreThanFiveYears2026-01-31 07111743core:MoreThanFiveYears2025-01-31 07111743business:Director112025-01-31 07111743business:Director112025-02-012026-01-31 07111743business:Director112026-01-31 07111743business:Director222025-01-31 07111743business:Director222025-02-012026-01-31 07111743business:Director222026-01-31 071117432024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. 07111743 (England and Wales)
Windale Furnishings Limited Unaudited accounts for the year ended 31 January 2026
Windale Furnishings Limited Unaudited accounts Contents
Page
- 2 -
Windale Furnishings Limited Company Information for the year ended 31 January 2026
Directors
Russell James Froggatt Wendy Marjorie Froggatt
Secretary
Mrs W M Froggatt
Company Number
07111743 (England and Wales)
Registered Office
451 Brant Road Waddington Lincoln LN5 9AL
Accountants
WatsonCo Chartered Accountants The Sycamores Fordington Alford Lincolnshire LN13 0HQ
- 3 -
Windale Furnishings Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
64,000 
72,000 
Tangible assets
110,761 
137,684 
174,761 
209,684 
Current assets
Inventories
31,000 
27,500 
Debtors
253,060 
267,684 
Cash at bank and in hand
73,770 
105,266 
357,830 
400,450 
Creditors: amounts falling due within one year
(122,160)
(130,703)
Net current assets
235,670 
269,747 
Total assets less current liabilities
410,431 
479,431 
Provisions for liabilities
Deferred tax
(14,895)
(19,848)
Net assets
395,536 
459,583 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
395,534 
459,581 
Shareholders' funds
395,536 
459,583 
For the year ending 31 January 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by
Russell James Froggatt Director Company Registration No. 07111743
- 4 -
Windale Furnishings Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Windale Furnishings Limited is a private company, limited by shares, registered in England and Wales, registration number 07111743. The registered office is 451 Brant Road, Waddington, Lincoln, LN5 9AL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Impairment reviews are conducted at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over the term of the leases
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
33% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Windale Furnishings Limited Notes to the Accounts for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2025
80,000 
At 31 January 2026
80,000 
Amortisation
At 1 February 2025
8,000 
Charge for the year
8,000 
At 31 January 2026
16,000 
Net book value
At 31 January 2026
64,000 
At 31 January 2025
72,000 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2025
38,304 
75,828 
150,499 
1,440 
358 
266,429 
At 31 January 2026
38,304 
75,828 
150,499 
1,440 
358 
266,429 
Depreciation
At 1 February 2025
5,083 
61,182 
61,604 
518 
358 
128,745 
Charge for the year
852 
3,663 
22,224 
184 
- 
26,923 
At 31 January 2026
5,935 
64,845 
83,828 
702 
358 
155,668 
Net book value
At 31 January 2026
32,369 
10,983 
66,671 
738 
- 
110,761 
At 31 January 2025
33,221 
14,646 
88,895 
922 
- 
137,684 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
218,232 
257,428 
Accrued income and prepayments
11,043 
10,256 
Other debtors
23,785 
- 
253,060 
267,684 
- 6 -
Windale Furnishings Limited Notes to the Accounts for the year ended 31 January 2026
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
81,285 
76,367 
Trade creditors
25,052 
7,387 
Taxes and social security
12,917 
41,615 
Other creditors
548 
584 
Loans from directors
- 
2,239 
Accruals
2,358 
2,511 
122,160 
130,703 
8
Operating lease commitments
2026 
2025 
£ 
£ 
At 31 January 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
3,402 
4,081 
Later than one year and not later than five years
167,967 
9,234 
Later than five years
50,000 
107,508 
221,369 
120,823 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Russell James Froggatt
(1,119)
33,012 
20,000 
11,893 
Wendy Marjorie Froggatt
(1,119)
33,012 
20,000 
11,893 
(2,238)
66,024 
40,000 
23,786 
10
Average number of employees
During the year the average number of employees was 20 (2025: 23).
- 7 -