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Company Registration No. SC331228 (Scotland)
WIND & CLOUD TRAVEL LTD Unaudited accounts for the year ended 31 December 2025
WIND & CLOUD TRAVEL LTD Unaudited accounts Contents
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WIND & CLOUD TRAVEL LTD Company Information for the year ended 31 December 2025
Director
Katja Wuendrich
Company Number
SC331228 (Scotland)
Registered Office
43 Hopetoun Road South Queensferry West Lothian EH30 9RB United Kingdom
Accountants
HM Finance Coaching & Advisory Ltd Scott House 10 South St Andrews Street EDINBURGH EH2 2AZ
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WIND & CLOUD TRAVEL LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,738 
36,309 
Current assets
Debtors
247,565 
254,495 
Cash at bank and in hand
931,466 
858,841 
1,179,031 
1,113,336 
Creditors: amounts falling due within one year
(296,503)
(70,188)
Net current assets
882,528 
1,043,148 
Net assets
914,266 
1,079,457 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
914,264 
1,079,455 
Shareholders' funds
914,266 
1,079,457 
For the year ending 31 December 2025 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 director acknowledges her 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 and authorised for issue on 28 February 2026 and were signed on its behalf by
Katja Wuendrich Director Company Registration No. SC331228
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WIND & CLOUD TRAVEL LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
WIND & CLOUD TRAVEL LTD is a private company, limited by shares, registered in Scotland, registration number SC331228. The registered office is 43 Hopetoun Road, South Queensferry, West Lothian, EH30 9RB, United Kingdom.
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:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
21,472 
45,833 
2,343 
6,292 
75,940 
Additions
1,210 
- 
99 
533 
1,842 
At 31 December 2025
22,682 
45,833 
2,442 
6,825 
77,782 
Depreciation
At 1 January 2025
3,206 
28,512 
1,975 
5,938 
39,631 
Charge for the year
1,431 
4,364 
175 
443 
6,413 
At 31 December 2025
4,637 
32,876 
2,150 
6,381 
46,044 
Net book value
At 31 December 2025
18,045 
12,957 
292 
444 
31,738 
At 31 December 2024
18,266 
17,321 
368 
354 
36,309 
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WIND & CLOUD TRAVEL LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
217,282 
232,323 
Accrued income and prepayments
30,283 
21,691 
Other debtors
- 
481 
247,565 
254,495 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
14,406 
(170)
Trade creditors
- 
300 
Taxes and social security
1,027 
7,429 
Other creditors
557 
598 
Accruals
521 
418 
Deferred income
279,992 
61,613 
296,503 
70,188 
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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