1 January 2025 v2026.35.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP157431142025-01-012025-12-31157431142025-12-31157431142024-12-3115743114core:WithinOneYear2025-12-3115743114core:WithinOneYear2024-12-3115743114core:AfterOneYear2025-12-3115743114core:AfterOneYear2024-12-3115743114core:ShareCapital2025-12-3115743114core:ShareCapital2024-12-3115743114core:RetainedEarningsAccumulatedLosses2025-12-3115743114core:RetainedEarningsAccumulatedLosses2024-12-3115743114bus:Director12025-01-012025-12-3115743114bus:RegisteredOffice2025-01-012025-12-3115743114core:LandBuildings2025-01-012025-12-3115743114core:OfficeEquipment2025-01-012025-12-31157431142024-05-262024-12-3115743114core:LandBuildings2025-12-3115743114core:LandBuildings2024-12-311574311412025-01-012025-12-3115743114countries:EnglandWales2025-01-012025-12-3115743114bus:AuditExempt-NoAccountantsReport2025-01-012025-12-3115743114bus:PrivateLimitedCompanyLtd2025-01-012025-12-3115743114bus:SmallEntities2025-01-012025-12-3115743114bus:FullAccounts2025-01-012025-12-3115743114bus:Director22025-01-012025-12-31
Company registration number:
15743114
22 GREAT WINDMILL STREET LIMITED
Unaudited Filleted Financial Statements for the year ended
31 December 2025
22 GREAT WINDMILL STREET LIMITED
Statement of Financial Position
31 December 2025
20252024
Note££
Fixed assets    
Tangible assets 5
1,416,012
 
1,416,012
 
Current assets    
Debtors 6
154,000
 
68,000
 
Cash at bank and in hand
17,804
 
80,622
 
171,804
 
148,622
 
Creditors: amounts falling due within one year 7
(53,121
 )
(47,936
 )
Net current assets
118,683
 
100,686
 
Total assets less current liabilities 1,534,695   1,516,698  
Creditors: amounts falling due after more than one year 8
(1,510,000
 )
(1,510,000
 )
Net assets
24,695
 
6,698
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
24,595
 
6,598
 
Shareholders funds
24,695
 
6,698
 
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.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
29 July 2026
, and are signed on behalf of the board by:
Tori Roysdotter
Director
Company registration number:
15743114
22 GREAT WINDMILL STREET LIMITED
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Vine Barn
,
Village Green
,
Northchapel
,
West Sussex
,
GU28 9HU
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildings
Not depreciated, revalued annually at fair value
Office equipment
25% straight line

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

5 Tangible assets

Land and buildings
£
Cost  
At
1 January 2025
and
31 December 2025
1,416,012
 
Depreciation  
At
1 January 2025
and
31 December 2025
 -  
Carrying amount  
At
31 December 2025
1,416,012
 
At 31 December 2024
1,416,012
 

Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:
Land and buildingsLand and buildings
20252024
££
Aggregate historical cost 1,416,012   1,416,012  
Carrying amount 1,416,012   1,416,012  

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying value at
1 January 2025
and
31 December 2025
1,416,012
 

6 Debtors

20252024
££
Trade debtors -  
15,000
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
154,000
 
50,000
 
Other debtors -  
3,000
 
154,000
 
68,000
 
The debtors above include the following amounts falling due after more than one year:
20252024
££
Other debtors
154,000
 
50,000
 

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
4,221
 
1,548
 
Other creditors
48,900
 
46,388
 
53,121
 
47,936
 

8 Creditors: amounts falling due after more than one year

20252024
££
Amounts owed to group undertakings and undertakings in which the company has a participating interest
1,510,000
 
1,510,000
 

9 Controlling party

The whole of the issued share capital of the company is owned by JA Sweden AB, a company incorporated in Sweden.
The registered office of JA Sweden AB is Styckjunkargartan 1, Stockholm, Sweden 11435.