Purple Windmill Ltd

Purple Windmill Ltd
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Purple Windmill Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	285	1,634
		285	1,634
Current assets
Stocks		609	146
Debtors		475	4,800
Cash at bank and in hand		17,809	9,381
		18,893	14,327
Creditors: amount falling due within one year		(5,160)	(10,698)
Net current assets		13,733	3,629

Total assets less current liabilities		14,018	5,263
Net assets		14,018	5,263

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		13,918	5,163
Shareholders' funds		14,018	5,263

For the year ended 31 March 2026 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 15 September 2026 and were signed on its behalf by:

-------------------------------
D M Brown
Director

1

Purple Windmill Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Purple Windmill Ltd is a private company, limited by shares, registered in England and Wales, registration number 06702030, registration address Roundwood, Portesbery Road, Camberley, GU15 3TD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Straight Line
Fixtures and Fittings	20% Straight Line
Computer Equipment	25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	14,150	1,737	41,135	57,022
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 March 2026	14,150	1,737	41,135	57,022
Depreciation
At 01 April 2025	14,150	1,467	39,771	55,388
Charge for year	-	270	1,079	1,349
On disposals	-	-	-	-
At 31 March 2026	14,150	1,737	40,850	56,737
Net book values
Closing balance as at 31 March 2026	-	-	285	285
Opening balance as at 01 April 2025	-	270	1,364	1,634

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

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