REGISTERED NUMBER: 10736606 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Windsor Displays Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

93,333

109,333

Tangible assets

5

499

1,762

93,832

111,095

CURRENT ASSETS

Debtors

6

18,414

25,879

Cash at bank

1,335

17,683

19,749

43,562

CREDITORS

Amounts falling due within one year

7

(28,026

)

(25,921

)

NET CURRENT (LIABILITIES)/ASSETS

(8,277

)

17,641

TOTAL ASSETS LESS CURRENT LIABILITIES

85,555

128,736

CREDITORS

Amounts falling due after more than one year

8

(68,180

)

(98,974

)

NET ASSETS

17,375

29,762

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

17,373

29,760

17,375

29,762

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 directors acknowledge their 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 Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

Mr R D Paterson - Director

1.	STATUTORY INFORMATION

Windsor Displays Limited is a private company, limited by shares, registered in England and Wales, registration number 10736606. The registered office is 47 Gee Street, London, England, EC1V 3RS.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of services in respect of the provision of digital signage and displays, excluding value added tax. Sales are recognised at the point at which the service is complete.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

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 tax

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.

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.

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

Going concern

The director of the company has reviewed the company's financial position for 12 months from the balance sheet signing date and it is their belief that the company should prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

160,000

AMORTISATION

At 1 January 2025

50,667

Charge for year

16,000

At 31 December 2025

66,667

NET BOOK VALUE

At 31 December 2025

93,333

At 31 December 2024

109,333

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

3,995

Disposals

(991

)

At 31 December 2025

3,004

DEPRECIATION

At 1 January 2025

2,233

Charge for year

517

Eliminated on disposal

(245

)

At 31 December 2025

2,505

NET BOOK VALUE

At 31 December 2025

499

At 31 December 2024

1,762

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

17,078

24,645

Other debtors

1,336

1,234

18,414

25,879

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

11,606

10,858

Amounts owed to related parties

275

286

Taxation and social security

10,835

11,572

Other creditors

5,310

3,205

28,026

25,921

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

68,180

98,974

9.	ULTIMATE PARENT COMPANY

The ultimate parent company is Streamline Global Limited. The registered office of this company is 47 Gee Street, London, England, EC1V 3RS.