REGISTERED NUMBER: 09414279 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Windrunner Estates Limited

Page

Company information

1

Statement of financial position

2

Notes to the financial statements

4

Director:

D J McGuinness

Registered office:

34 Princes Street

Southport

Merseyside

PR8 1EQ

Registered number:

09414279 (England and Wales)

Accountants:

Ridgway and Company

The Office,

Ffordd Pentre Bach,

Nercwys.

Mold

Flintshire

CH7 4EG

FIXED ASSETS

Investment property

4

2,583,305

2,549,011

CURRENT ASSETS

Debtors

5

8,656

4,797

Cash at bank

117,311

109,349

125,967

114,146

CREDITORS

Amounts falling due within one year

6

511,499

515,900

NET CURRENT LIABILITIES

(385,532

)

(401,754

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,197,773

2,147,257

CREDITORS

Amounts falling due after more than one year

7

(2,077,067

)

(2,070,101

)

PROVISIONS FOR LIABILITIES

(3,224

)

(3,224

)

NET ASSETS

117,482

73,932

CAPITAL AND RESERVES

Called up share capital

10

10

Revaluation reserve

8

13,746

13,746

Retained earnings

103,726

60,176

SHAREHOLDERS' FUNDS

117,482

73,932

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

D J McGuinness - Director

1.	STATUTORY INFORMATION

Windrunner Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

TURNOVER

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

2,549,011

Additions

34,294

At 31 December 2025

2,583,305

NET BOOK VALUE

At 31 December 2025

2,583,305

At 31 December 2024

2,549,011

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

7,656

3,797

Other debtors

1,000

1,000

8,656

4,797

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

691

Taxation and social security

11,972

16,705

Other creditors

499,527

498,504

511,499

515,900

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

168,867

168,867

Other creditors

1,908,200

1,901,234

2,077,067

2,070,101

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

1,987,606

1,987,606

Repayable by instalments

Bank loans more 5 yr by instal

168,867

168,867

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

13,746

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D J McGuinness.