WAA Wind Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08864075

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

WAA WIND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R E Foster

Mrs C L Foster

REGISTERED OFFICE:

Elm Tree Farm

Brigham

Driffield

East Yorkshire

YO25 8JW

REGISTERED NUMBER:

08864075

ACCOUNTANTS:

Jackson Robson Licence Limited

33-35 Exchange Street

Driffield

East Yorkshire

YO25 6LL

FIXED ASSETS

Tangible assets

4

2,435,926

2,434,283

CURRENT ASSETS

Stocks

18,864

23,496

Debtors

5

47,713

52,052

Cash at bank

213,626

230,301

280,203

305,849

CREDITORS

Amounts falling due within one year

6

1,423,916

1,660,922

NET CURRENT LIABILITIES

(1,143,713

)

(1,355,073

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,292,213

1,079,210

RESERVES

Retained earnings

1,292,213

1,079,210

1,292,213

1,079,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

R E Foster - Director

1.	STATUTORY INFORMATION

WAA Wind Limited is a private company, limited by shares , registered in Not specified/Other. 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

and 31 January 2026

1,959,347

1,328,502

3,287,849

DEPRECIATION

At 1 February 2025

-

853,566

Charge for year

-

(1,643

)

(1,643

)

At 31 January 2026

-

851,923

NET BOOK VALUE

At 31 January 2026

1,959,347

476,579

2,435,926

At 31 January 2025

1,959,347

474,936

2,434,283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

43,526

48,140

Other debtors

4,187

3,912

47,713

52,052

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

68,290

63,237

Other creditors

1,355,626

1,597,685

1,423,916

1,660,922

7.	RELATED PARTY DISCLOSURES

Mr R E Foster and Mrs C L Foster have joint control of the company. They are each owed £250 by the company at 31st January 2026. There is no interest on the money owed by the company.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is R E Foster.