HEIDI (WINDSOR) LIMITED


Directors	DURKIN, Edward William
	SHANKS, Rory Grierson


Registered Address	Heidi Studio Arches 35-38
	Alma Road
	Windsor
	SL4 1QZ


Registered Number	07789683 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		198,450		155,286
			198,450		155,286
Current assets
Stocks	5	15,608		10,300
Debtors	6	574,796		500,171
Cash at bank and on hand		175,212		121,512
		765,616		631,983
Creditors amounts falling due within one year	7	(421,680)		(325,911)
Net current assets (liabilities)			343,936		306,072
Total assets less current liabilities			542,386		461,358
Creditors amounts falling due after one year	8		(181,266)		(114,973)
Provisions for liabilities			(44,279)		-
Net assets			316,841		346,385
Capital and reserves
Called up share capital			1,125		1,125
Profit and loss account			315,716		345,260
Shareholders' funds			316,841		346,385

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2026, and are signed on its behalf by:

SHANKS, Rory Grierson
Director
Registered Company No. 07789683

HEIDI (WINDSOR) LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102.11, finance charges on finance leases.

	Current taxation
	Current tax is recognised in profit or loss. Current tax represents the amount of tax payable in respect of taxable profit for the current reporting period. Current tax is measured at the amount expected to be paid using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date.

	Deferred tax
	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. 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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell.

	Share capital
	Ordinary shares are classified as equity.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	45		32

3.	Deferred tax
	The company has changed the basis upon which it presents its accounts from FRS105 to FRS102. Deferred taxation, which could not be provided under FRS 105, has been recognised on transition. The provision of £38,822 at 1 February 2025 has been charged to opening reserves at that date. The comparative figures are as previously reported.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 25	457,254
	Additions	98,796
	At 31 January 26	556,050
	Depreciation and impairment
	At 01 February 25	301,968
	Charge for year	55,632
	At 31 January 26	357,600
	Net book value
	At 31 January 26	198,450
	At 31 January 25	155,286

5.	Stocks
	Stock is valued at the lower of cost or market value

	2026	2025
	£	£
Raw materials and consumables	15,608	10,300
Total	15,608	10,300

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	309	2,655
Amounts owed by group undertakings	34,338	-
Other debtors	500,529	468,458
Prepayments and accrued income	39,620	29,058
Total	574,796	500,171

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	152,158	111,295
Bank borrowings and overdrafts	94,185	53,838
Taxation and social security	104,561	94,818
Other creditors	57,906	61,750
Accrued liabilities and deferred income	12,870	4,210
Total	421,680	325,911

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	181,266	114,973
Total	181,266	114,973

9.	Obligations under finance leases
	The company has commitments on property rent agreements at year end amounting to £55,833

10.	Controlling party
	The company is controlled by Brazenose Ltd