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Registered number: 07751624
Winch & Co Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Elementary Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07751624
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,536 -
Investments 5 12,000 267,004
14,536 267,004
CURRENT ASSETS
Debtors 6 146,644 258,973
Cash at bank and in hand 37 -
146,681 258,973
Creditors: Amounts Falling Due Within One Year 7 (92,951 ) (208,519 )
NET CURRENT ASSETS (LIABILITIES) 53,730 50,454
TOTAL ASSETS LESS CURRENT LIABILITIES 68,266 317,458
Creditors: Amounts Falling Due After More Than One Year 8 (30,353 ) (31,453 )
NET ASSETS 37,913 286,005
CAPITAL AND RESERVES
Called up share capital 11 10,000 10,000
Share premium account 46,472 46,472
Profit and Loss Account (18,559 ) 229,533
SHAREHOLDERS' FUNDS 37,913 286,005
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Page 2
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nathan Winch
Director
24/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Winch & Co Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07751624 . The registered office is 9 Station Road, Barnsley, S71 4EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has not identified any material uncertainties relating to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The loss for the year was noted but it was noted that this was caused by one significant asset investment and that this is not expected to be repeated in future years. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue is recognised when the services have been provided. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 5 years
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Investments
Investments are held at cost unless fair value can be reasonably measured. An annual impairment review is carried out by the director. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 -
Additions 2,623
As at 31 December 2025 2,623
Depreciation
As at 1 January 2025 -
Provided during the period 87
As at 31 December 2025 87
Net Book Value
As at 31 December 2025 2,536
As at 1 January 2025 -
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 575,344
Disposals (390,838 )
As at 31 December 2025 184,506
Provision
As at 1 January 2025 308,340
Added in period 80,006
Disposals (215,840 )
As at 31 December 2025 172,506
Net Book Value
As at 31 December 2025 12,000
As at 1 January 2025 267,004
Investments are held at cost unless fair value can be reasonably measured. As these are unlisted investments their fair value is difficult to ascertain. An annual impairment review is performed and where an investment is considered to be impaired this is recognised through the profit and loss account during the year.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,880 -
Other debtors 32,889 31,323
Amounts owed by group undertakings 110,875 227,650
146,644 258,973
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,639 6,194
Other creditors 42,562 187,246
Accruals and deferred income 1,941 1,130
Director's loan account 460 -
Amounts owed to group undertakings 25,351 13,949
Amounts owed to parent undertaking 19,998 -
92,951 208,519
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 30,353 31,453
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans - 5,061
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Other Creditors - 145,116
10. Deferred Taxation
Tax losses of £90,834 (2024: £82,060) are available to carry forward to the following year but have not been provided for due to uncertainty of future profits. A deferred tax liability due to timing difference of capital allowance of £482 (2024: £nil) also exists but hasnt been provided for as it would be covered by the losses brough forward. 
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,000 10,000
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 5,500 -
Later than one year and not later than five years 5,000 -
10,500 -
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13. Related Party Transactions
The total amount owed from entities under the same control as this entity is £110,875 (2024: £227,650). This is repayable on demand and bears no interest. 
The total amount owed to companies under the same control as this entity is £25,351 (2024: £13,949). This is repayable on demand and bears no interest. 
A bad debt of £18,846 (2024: £140,132) was recognised during the year, which related to an entity under the same control as this entity. 
All revenue is dervied from services provided to companies under the same control as this entity. The other income also relates to an entity under the same control as this entity. 
14. Prior Year Restatement
During the year, the directors identified that a historical group balance of £561,885 had been incorrectly recognised in the financial statements as a result of a novation arrangement being accounted for in error. Following a review of the underlying legal documentation and obligations, it was determined that the company was not a party to the debt and therefore should not have recognised the balance within its financial statements.
Accordingly, the comparative figures have been restated to remove the balance from the prior year balance sheet. The correction has been treated as a prior year adjustment in accordance with FRS 102 and the comparative information has been amended accordingly.
The effect of the restatement was to decrease the net amounts due to/from group undertakings and increase retained earnings by £561,885 at the comparative balance sheet date.
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