Winch & Co Associates Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Winch & Co Associates Ltd for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Winch & Co Associates Ltd for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Winch & Co Associates Ltd , as a body, in accordance with the terms of our engagement letter dated 26 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of Winch & Co Associates Ltd and state those matters that we have agreed to state to the director of Winch & Co Associates Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Winch & Co Associates Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Winch & Co Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Winch & Co Associates Ltd . You consider that Winch & Co Associates Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Winch & Co Associates Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11/09/2026

Elementary Accountancy Services Limited

36 Dearne Hall Lane

Barnsley

S751FX

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Winch & Co Associates Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 10206527

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,942		7,890

			6,942		7,890
CURRENT ASSETS
Debtors	5	803,885		650,697

		803,885		650,697
Creditors: Amounts Falling Due Within One Year	6	(894,450 )		(689,332 )

NET CURRENT ASSETS (LIABILITIES)			(90,565 )		(38,635 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(83,623 )		(30,745 )

Creditors: Amounts Falling Due After More Than One Year	7		(7,846 )		(5,467 )

NET LIABILITIES			(91,469 )		(36,212 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Share premium account			73,917		73,917
Profit and Loss Account			(165,486 )		(110,229 )

SHAREHOLDERS' FUNDS			(91,469)		(36,212)

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Winch & Co Associates Ltd

Balance Sheet (continued)

As At 31 December 2025

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

11/09/2026

The notes on pages 4 to 6 form part of these financial statements.

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Winch & Co Associates Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Winch & Co Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10206527 . 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

Although the company has made a loss during the year and has net liabilities, the director has not identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern and considers that the going concern basis remains appropriate. The loss for the year was largely due to a one off bad debt recognised and the majority of creditors are to parties under the same control as this entity and so have support not to be called in if need be.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover is recognised in line with services delivered.

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:

Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25%-33% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	4,000	27,081	31,081
Additions	-	21,510	21,510
Disposals	-	(42,814 )	(42,814 )

As at 31 December 2025	4,000	5,777	9,777

Depreciation
As at 1 January 2025	167	23,024	23,191
Provided during the period	167	2,685	2,852
Disposals	-	(23,208 )	(23,208 )

As at 31 December 2025	334	2,501	2,835

Net Book Value
As at 31 December 2025	3,666	3,276	6,942

As at 1 January 2025	3,833	4,057	7,890

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Winch & Co Associates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	413,871	214,740
Prepayments and accrued income	-	1,646
Other debtors	3,916	3,768
Director's loan account	-	10,763
Amounts owed by group undertakings	386,098	419,780

	803,885	650,697

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	86,403	57,586
Bank loans and overdrafts	2,204	5,835
Other taxes and social security	28,158	8,694
VAT	103,065	68,605
Other creditors	513	256
Accruals and deferred income	85,568	48,615
Amounts owed to group undertakings	114,472	124,463
Amounts owed to parent undertaking	474,067	375,278

	894,450	689,332

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	7,846	5,467

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Other Creditors	474,067		375,278

9. Deferred Taxation

Taxable losses of £112,463 (2024: £121,782) are available to carry forward but are not provided for as there are no guarantees of future profits. A timing difference of £947.52 (2024: £1,032) also exists but this has not been provided as this would be offset by the losses noted above.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Winch & Co Associates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Nathan Winch	10,763	-	10,763	-	-

The above loan is unsecured and repayable on demand. No interest was charged on this loan.

12. Related Party Transactions

An amount of £474,067 (2024: £375,278) was owed to an entity which controls this entity. This entity hold floating charges over the assets of this entity by way of debentures.

An amount of £114,472 (2024: £124,462) was owed to entities which are under the same control as this entity.

An amount of £474,067 (2024: £419,779) was owed by entities which are under the same control as this entity.

Sales includes sales to entites under the same control as this entity of £233,282 (2024: £257,000).

Management fees payable includes £26,085 (2024: £41,121) from an entity under the same control as this entity.

Trade creditors includes an amount of £82,851 (2024: £34,533) to an entity which controls this entity and £34,533 (2024: £20,000) to entities under the same control as this entity.

Trade debtors includes an amount of £403,111 (2024: £199,717) due from entities under the same control as this entity.

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