Charlie Charlie Windrose Limited - Limited company accounts 25.1

REGISTERED NUMBER: 12219601 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHARLIE CHARLIE WINDROSE LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Income Statement

9

Other Comprehensive Income

10

Balance Sheet

11

Statement of Changes in Equity

12

Notes to the Financial Statements

13

Directors:

N Todd

A Todd

S Pearce

Registered office:

Dickens House

Guithavon Street

Witham

Essex

CM8 1BJ

Registered number:

12219601 (England and Wales)

Senior statutory auditor:

S Collins

Auditors:

Baverstocks Limited

Statutory Auditor

Chartered Certified Accountants

Dickens House

Guithavon Street

Witham

Essex

CM8 1BJ

The directors present their strategic report for the year ended 31 December 2025.

Review of business

Charlie Charlie Windrose Limited has continued to support to its subsidiary companies Fortis Vision Limited, Fortis Trident Limited and National FPS Limited and has again acted as the holding company.

On behalf of the board:

N Todd - Director

22 September 2026

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

Principal activity

The principal activity of the company in the year under review was that of holding company.

Dividends

Interim dividends per share were paid during the year as follows:

Ordinary £1.00

-

£6607.0984

- 6 April 2025

B £1

-

£70650

- 6 April 2025

C £1

-

£69650

- 6 April 2025

D £1

-

£126374

- 31 July 2025

The total distribution of dividends for the year ended 31 December 2025 will be £ 1,898,384 .

Directors

N Todd has held office during the whole of the period from 1 January 2025 to the date of this report.

Other changes in directors holding office are as follows:

D Borthwick - resigned 29 August 2025

A Todd - appointed 29 August 2025

S Pearce - appointed 29 August 2025

Statement of directors' responsibilities

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to disclosure of information to auditors

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Auditors

The auditors, Baverstocks Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

On behalf of the board:

N Todd - Director

22 September 2026

Opinion

We have audited the financial statements of Charlie Charlie Windrose Limited (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to assessing the risks of material misstatement due to fraud and noncompliance with laws and regulations was as follows:-

We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to compliance with the Companies Act 2006, Financial Reporting Standard 102 and relevant tax legislation.

We assessed the risks of material misstatements in respect of fraud and determined that the principal risks were related to posting of journal entries to manipulate the results for the financial year. We made enquiries of management during the audit to determine any instances of fraud, while also discussing the areas of risk in relation to audit as part of our audit team meeting.

Based upon the results of our risk assessment we designed our audit procedures to identify noncompliance with such laws and regulations identified above and also material misstatements in respect of fraud as follows:-

-

We obtained an understanding of the legal and regulatory framework in relation to the entity and
how it complies with this framework. This included discussions with management, reviews of legal
and professional fees and reviews of compliance with the legislation.

-

We discussed with the management the entity's policies and procedures including systems and
controls. Compliance with these was tested via discussion.

-

We enquired of management of their policies and procedures in relation to fraud and their
knowledge of any actual, suspected, or alleged fraud.

-

We considered the risk of fraud through management override, and, in response, we incorporated
testing of manual journal entries into our audit approach. This included the testing of journal entries
throughout the year as well as year end journals.

-

We agreed the financial statement disclosures to underlying supporting documentation.

-

We enquired of management if there were any potential litigation or claims.

Whilst considering how our audit work addressed the detection of irregularities, we also consider the likelihood of detection based on our approach. Irregularities from fraud are inherently more difficult to detect than those arising from error.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

S Collins (Senior Statutory Auditor)

for and on behalf of Baverstocks Limited

Statutory Auditor

Chartered Certified Accountants

Dickens House

Guithavon Street

Witham

Essex

CM8 1BJ

22 September 2026

Turnover

-

Administrative expenses

15,244

9,234

(15,244

)

(9,234

)

Other operating income

11,792

Operating (loss)/profit

4

(3,452

)

2,558

Income from shares in group
undertakings

1,574,000

1,691,528

Interest receivable and similar income

1,499

23,533

1,575,499

1,715,061

1,572,047

1,717,619

Interest payable and similar expenses

5

490

-

Profit before taxation

1,571,557

1,717,619

Tax on profit

6

-

6,289

Profit for the financial year

1,571,557

1,711,330

Profit for the year

1,571,557

1,711,330

Other comprehensive income

-

Total comprehensive income for the
year

1,571,557

1,711,330

Fixed assets

Tangible assets

8

166,694

139,294

Investments

9

300

166,994

139,594

Current assets

Debtors

10

6,742,046

951,525

Cash at bank

273,924

5,022,980

7,015,970

5,974,505

Creditors

Amounts falling due within one year

11

1,570,883

175,191

Net current assets

5,445,087

5,799,314

Total assets less current liabilities

5,612,081

5,938,908

Capital and reserves

Called up share capital

12

104

Retained earnings

13

5,611,977

5,938,804

Shareholders' funds

5,612,081

5,938,908

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

N Todd - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 January 2024

104

5,564,300

5,564,404

Changes in equity

Dividends

-

(1,336,826

)

(1,336,826

)

Total comprehensive income

-

1,711,330

Balance at 31 December 2024

104

5,938,804

5,938,908

Changes in equity

Dividends

-

(1,898,384

)

(1,898,384

)

Total comprehensive income

-

1,571,557

Balance at 31 December 2025

104

5,611,977

5,612,081

1.	Statutory information

Charlie Charlie Windrose 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirement of paragraph 33.7.

Tangible fixed assets

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

The company has charged no depreciation on freehold property as it's policy is to carry out a revaluation to ensure the carrying amount does not differ materially from that which would be determined using fair value at the end of the accounting period.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	Employees and directors

2025

2024

£

Social security costs

1,890

-

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

2025

2024

£

Directors' remuneration

13,698

-

4.	Operating (loss)/profit

The operating loss (2024 - operating profit) is stated after charging:

2025

2024

£

Auditors Remuneration

10,100

6,522

5.

Interest payable and similar expenses

2025

2024

£

HMRC Interest

490

-

6.

Taxation

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

Current tax:

UK corporation tax

-

6,289

Tax on profit

-

6,289

7.

Dividends

2025

2024

£

Ordinary shares of £1.00 each

Interim

1,596,098

111,098

A share of £1

Interim

-

654,296

B share of £1

Interim

70,650

C share of £1

Interim

69,650

-

D share of £1

Interim

161,986

500,782

1,898,384

1,336,826

8.	Tangible fixed assets

Freehold

Property

£

Cost

At 1 January 2025

139,294

Additions

27,400

At 31 December 2025

166,694

Net book value

At 31 December 2025

166,694

At 31 December 2024

139,294

9.	Fixed asset investments

Shares in

Group

Undertakings

£

Cost

At 1 January 2025

and 31 December 2025

300

Net book value

At 31 December 2025

300

At 31 December 2024

300

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Fortis Vision Limited

Registered office: United Kingdom

Nature of business: full service refurbishment contractor.

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

Aggregate capital and reserves

4,272,382

3,209,208

Profit for the year

2,637,174

2,817,439

Fortis Trident Limited

Registered office: United Kingdom

Nature of business: full service refurbishment contractor.

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

Aggregate capital and reserves

473,634

473,804

Loss for the year

(170

)

(7,136

)

National FPS Limited

Registered office: United Kingdom

Nature of business: Fire safety door surveyor

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

Aggregate capital and reserves

17,985

(23,772

)

Profit/(loss) for the year

41,757

(17,505

)

10.

Debtors: amounts falling due within one year

2025

2024

£

Amounts owed by group undertakings

5,696,760

-

Amounts owed by participating interests

-

158,603

Other Debtors

250,894

27,400

Directors Loan Accounts

794,392

765,522

6,742,046

951,525

11.

Creditors: amounts falling due within one year

2025

2024

£

Amounts owed to group undertakings

1,444,343

162,802

Corporation Tax

117,195

6,289

Accruals and Deferred Income

9,345

6,100

1,570,883

175,191

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1.00

100

1

A

£1

1

B

£1

1

C

£1

1

D

£1

1

104

13.

Reserves

Retained

earnings

£

At 1 January 2025

5,938,804

Profit for the year

1,571,557

Dividends

(1,898,384

)

At 31 December 2025

5,611,977

14.	Ultimate parent company

Fortis Windrose Holdings Limited is regarded by the directors as being the company's ultimate parent company.

15.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

N Todd

Balance outstanding at start of year

396,148

-

Amounts advanced

986,248

396,148

Amounts repaid

(640,005

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

742,391

396,148

D Borthwick

Balance outstanding at start of year

369,373

-

Amounts advanced

882,724

369,373

Amounts repaid

(1,252,097

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

369,373

S Pearce

Balance outstanding at start of year

-

Amounts advanced

100,000

-

Amounts repaid

(74,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

26,000

-

A Todd

Balance outstanding at start of year

-

Amounts advanced

100,000

-

Amounts repaid

(74,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

26,000

-