WINSOR HOUSES LTD - Filleted accounts

Registered number

08724000

WINSOR HOUSES LTD

Filleted Accounts

31 October 2025

WINSOR HOUSES LTD
Registered number:		08724000
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	58,538			57,027
Cash at bank and in hand		1,163			1,875
		59,701			58,902

Creditors: amounts falling due within one year	4	(60,032)			(52,675)

Net current (liabilities)/assets			(331)			6,227

Total assets less current liabilities			(331)			6,227

Creditors: amounts falling due after more than one year	5		(80,838)			(80,838)



Net liabilities			(81,169)			(74,611)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(81,170)			(74,612)

Shareholder's funds			(81,169)			(74,611)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Solomon Leitner
Director
Approved by the board on 20 October 2026

WINSOR HOUSES LTD
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2


3	Debtors	2025		2024
£			£

	Other debtors	58,538		57,027


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	1,810		1,410
	Taxation and social security costs	12,539		12,539
	Other creditors	45,683		38,726
		60,032		52,675


5	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	50,489		50,489
	Other creditors	30,349		30,349
		80,838		80,838


6	Other information

	WINSOR HOUSES LTD is a private company limited by shares and incorporated in England. Its registered office is:

	Rico House
	George Street
	Prestwich
	M25 9WS