Winterbourne Minerals Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06378847

Winterbourne Minerals Limited

Filleted Unaudited Financial Statements

31 March 2026

Winterbourne Minerals Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Winterbourne Minerals Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	5	118,253	94,011
Cash at bank and in hand		173,880	214,891
		---------	---------
		292,133	308,902

Creditors: amounts falling due within one year	6	159,621		111,808
		---------		---------
Net current assets			132,512	197,094
			---------	---------
Total assets less current liabilities			132,512	197,094
			---------	---------
Net assets			132,512	197,094
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	132,412	196,994
	---------	---------
Shareholders funds	132,512	197,094
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 October 2026 , and are signed on behalf of the board by:

Ms E Dolman
Director

Company registration number: 06378847

Winterbourne Minerals Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Wellhead Farm, Wingham Well, Canterbury, CT3 1NS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employees

The company had no employees other than the director throughout the current and previous year.

5. Debtors

	2026	2025
	£	£
Trade debtors	118,253	94,011
	---------	--------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	107,953	96,374
Accruals and deferred income	1,908	1,908
Corporation tax	11,303	12,032
Social security and other taxes	1,717	1,494
Director loan accounts	7,435	–
Other creditors	29,305	–
	---------	---------
	159,621	111,808
	---------	---------

7. Related party transactions

At the balance sheet date the director was owed by the company £7,435 (2025: £Nil). No interest was charged on this loan. At the balance sheet date £107,953 (2025: £94,367) was owed to a company associated by common control.