REGISTERED NUMBER: 01609497 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WINDSOR ESTATES FINANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M E J Thomas

REGISTERED OFFICE:

Lancaster House

Barrack Lane

Windsor

Berks

SL4 1HD

REGISTERED NUMBER:

01609497 (England and Wales)

ACCOUNTANTS:

C B Heslop & Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Intangible assets

4

-

-

Investments

5

139,607

208,671

139,607

208,671

CURRENT ASSETS

Debtors: amounts falling due within one year

6

2,664,216

1,625,757

Debtors: amounts falling due after more than one year

6

370,000

1,621,112

Cash at bank

12,188

17,579

3,046,404

3,264,448

CREDITORS

Amounts falling due within one year

7

2,206,374

3,230,359

NET CURRENT ASSETS

840,030

34,089

TOTAL ASSETS LESS CURRENT LIABILITIES

979,637

242,760

CREDITORS

Amounts falling due after more than one year

8

-

5,000

NET ASSETS

979,637

237,760

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

979,537

237,660

SHAREHOLDERS' FUNDS

979,637

237,760

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 21 September 2026 and were signed by:

M E J Thomas - Director

1.	STATUTORY INFORMATION

Windsor Estates Finance 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents interest on the provision of commercial trading loans and asset finance.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

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 balance sheet date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

1,950

AMORTISATION

At 1 January 2025

and 31 December 2025

1,950

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

Intangible Fixed Assets are the capitalised costs incurred in the development of the company website.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

208,671

Additions

16,998

Revaluations

(13,389

)

Impairments

(72,673

)

At 31 December 2025

139,607

NET BOOK VALUE

At 31 December 2025

139,607

At 31 December 2024

208,671

Fixed asset investments contains both listed and unlisted shares. If listed investments had not been revalued to fair value they would have been included at historical cost of £100,000. The investments were valued at 31/12/2025 by BMO Nesbitt Burns Inc.The unlisted investments are held at historical cost of £123,599.

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Finance deposits & interest

333,575

266,494

Amounts owed by group undertakings

100

100

Due from Associated Group

474,785

449,285

Finance Agreements

1,839,797

894,816

Deferred tax asset

15,959

13,412

Prepayments

-

1,650

2,664,216

1,625,757

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Finance Agreements

370,000

1,621,112

Aggregate amounts

3,034,216

3,246,869

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other loans

5,000

10,000

Amounts owed to group undertakings

2,172,426

3,213,426

Social security and other taxes

1,889

1,853

VAT

-

1,180

Directors' current accounts

23,157

-

Accrued expenses

3,902

3,900

2,206,374

3,230,359

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other loans - 1-2 years

-

5,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

237,660

Profit for the year

741,877

At 31 December 2025

979,537

The reserves above contain £68,034 unrealised losses.

11.	RELATED PARTY DISCLOSURES

During the year ended 31st December 2025 the company paid loan interest of £48,443 (2024 £48,622) to Thameside Property Company Limited, a fellow subsidiary within the group of companies to which this company belongs.

During the year ended 31st December 2025 the company paid £Nil (2024 £15,000) for management services and £Nil (2024 £541) for motor and sundry expenses from Newlands Associates Limited, a company in which M E J Thomas has a beneficial interest.

12.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Wayseal Holdings Limited, registered in England, of which the ultimate controlling party is C M L Perring.

Wayseal Holdings Ltd is also the immediate parent company, within the group, which will draw up consolidated financial statements.