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Company Registration No. 10042973 (England and Wales)
Winding Track Ltd Unaudited accounts for the year ended 31 March 2026
Winding Track Ltd Unaudited accounts Contents
Page
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Winding Track Ltd Company Information for the year ended 31 March 2026
Directors
James Peter LaBouchardiere Jonathan Paul Whitley
Company Number
10042973 (England and Wales)
Registered Office
84 Roman Road Broadstone Dorset BH18 9DN England
Accountants
K Whitehouse Rose Cottage Cole Street Lane Gillingham Dorset SP8 5JQ
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Winding Track Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
320 
2,520 
Tangible assets
3,707 
5,041 
4,027 
7,561 
Current assets
Debtors
401 
15,545 
Cash at bank and in hand
29,882 
10,253 
30,283 
25,798 
Creditors: amounts falling due within one year
(55,052)
(77,230)
Net current liabilities
(24,769)
(51,432)
Net liabilities
(20,742)
(43,871)
Capital and reserves
Called up share capital
220 
220 
Profit and loss account
(20,962)
(44,091)
Shareholders' funds
(20,742)
(43,871)
For the year ending 31 March 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 21 May 2026 and were signed on its behalf by
Jonathan Paul Whitley Director Company Registration No. 10042973
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Winding Track Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Winding Track Ltd is a private company, limited by shares, registered in England and Wales, registration number 10042973. The registered office is 84 Roman Road, , Broadstone, Dorset, BH18 9DN, England.
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.
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:
Plant & machinery
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 April 2025
22,000 
320 
22,320 
At 31 March 2026
22,000 
320 
22,320 
Amortisation
At 1 April 2025
19,800 
- 
19,800 
Charge for the year
2,200 
- 
2,200 
At 31 March 2026
22,000 
- 
22,000 
Net book value
At 31 March 2026
- 
320 
320 
At 31 March 2025
2,200 
320 
2,520 
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Winding Track Ltd Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
20,166 
3,755 
23,921 
At 31 March 2026
20,166 
3,755 
23,921 
Depreciation
At 1 April 2025
16,048 
2,832 
18,880 
Charge for the year
1,093 
241 
1,334 
At 31 March 2026
17,141 
3,073 
20,214 
Net book value
At 31 March 2026
3,025 
682 
3,707 
At 31 March 2025
4,118 
923 
5,041 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
15,426 
Amounts falling due after more than one year
Trade debtors
401 
119 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
14,952 
17,230 
Loans from directors
40,100 
60,000 
55,052 
77,230 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares A of £1 each
200 
200 
10 Ordinary shares B of £1 each
10 
10 
10 Ordinary shares C of £1 each
10 
10 
220 
220 
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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