Registration number: 13025221

Windles Manufacturing Solutions Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Windles Manufacturing Solutions Limited

(Registration number: 13025221)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	667,216	-
Current assets
Debtors	5	17,282	373,142
Cash at bank and in hand		19,188	6,377
		36,470	379,519
Creditors: Amounts falling due within one year	6	(433,180)	(7,806)
Net current (liabilities)/assets		(396,710)	371,713
Net assets		270,506	371,713
Capital and reserves
Called up share capital		100	100
Retained earnings		270,406	371,613
Shareholders' funds		270,506	371,713

For the financial year ending 30 November 2025 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 20 August 2026 and signed on its behalf by:
 

......................................... Mr Mark Armston Director

Windles Manufacturing Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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:
Peoples House
Cotmore Wells Road
Thame
Oxon
OX9 3EU

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.

The financial statements include the results, assets and liabilities of the Company's French branch, which was established in December 2024.

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable.

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.

Windles Manufacturing Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Investments

Investments in equity instruments that are not publicly traded are initially recognised at cost and are subsequently measured at cost less impairment.

Investments are reviewed for indicators of impairment at each reporting date. Where events or changes in circumstances indicate that the carrying value may not be recoverable, the investment is written down to its recoverable amount and the impairment loss is recognised in the profit and loss account.

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.

Debtors

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 0).

Windles Manufacturing Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
Additions	667,216	667,216
At 30 November 2025	667,216	667,216
Carrying amount
At 30 November 2025	667,216	667,216

Investment in unlisted company held at cost. The company holds 22 C ordinary shares in Windles Group Manufacturing Limited.

5

Debtors

Current		2025 £	2024 £
Trade debtors		11,824	-
Amounts owed by related parties		-	373,042
Other debtors		5,458	100
		17,282	373,142

Windles Manufacturing Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Due within one year
Trade creditors		5,571	20
Amounts owed to related parties		423,216	-
Taxation and social security		893	6,286
Other creditors		3,500	1,500
		433,180	7,806