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Registered number: 13894800










WATER BABIES PROPERTIES LIMITED








UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
WATER BABIES PROPERTIES LIMITED
 
 
COMPANY INFORMATION


Directors
L E P Thomson (resigned 25 October 2024)
P A Grimes 
H M Harrison 




Company secretary
P A Grimes



Registered number
13894800



Registered office
Winslade House
Winslade Park, Manor Drive

Clyst St Mary

Exeter

Devon

EX5 1FY





 
WATER BABIES PROPERTIES LIMITED
 

CONTENTS



Page
Directors' Report
1
Statement of Comprehensive Income
2
Balance Sheet
3
Notes to the Financial Statements
4 - 6


 
WATER BABIES PROPERTIES LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2024

The directors present their report and the financial statements for the year ended 31 July 2024.

Principal activity

The Company was incorporated on 4 February 2022.  The principal activity of the Company was that of the development of swimming pools. However, in August 2023 managment elected to pause this activity and are considering future options for the company. The company is currently dormant.

Directors

The directors who served during the year were:

L E P Thomson (resigned 25 October 2024)
P A Grimes 
H M Harrison 

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.


This report was approved by the board on 7 April 2025 and signed on its behalf.
 





H M Harrison
Director

Page 1

 
WATER BABIES PROPERTIES LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JULY 2024

2024
2023
£
£

  

Administrative expenses
  
-
(23,083)

Operating profit/(loss)
  
-
(23,083)

Profit/(loss) for the financial year
  
-
(23,083)

There was no other comprehensive income for 2024 (2023:£NIL).

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

Page 2

 
WATER BABIES PROPERTIES LIMITED
REGISTERED NUMBER: 13894800

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
515
100

Cash at bank and in hand
 4 
1,105
1,620

  
1,620
1,720

Creditors: amounts falling due within one year
 5 
(121,780)
(121,880)

Net current liabilities
  
 
 
(120,160)
 
 
(120,160)

Total assets less current liabilities
  
(120,160)
(120,160)

  

Net liabilities
  
(120,160)
(120,160)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(120,260)
(120,260)

  
(120,160)
(120,160)


For the year ended 31 July 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 April 2025.


H M Harrison
Director

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

Page 3

 
WATER BABIES PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Water Babies Properties Limited is a private company limited by shares, incorporated in England and Wales. The company registration number is 13894800 and the registered office is Winslade House, Winslade Park, Manor Drive, Clyst St Mary, Exeter, Devon, EX5 1FY. The Company has been dormant in the period under review.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the Company and the Group that it is part of has adequate resources to continue in operational existence for the foreseeable future. The Group parent undertaking has confirmed that it will provide financial support to the Company to enable it to meet its liabilities as they fall due.  Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Development costs

Development costs incurred in the course of the company's business are recognised as an expense in the income statement. 

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.5

Creditors

Short-term creditors are measured at the transaction price.

Page 4

 
WATER BABIES PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
515
100

515
100



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,105
1,620

1,105
1,620



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
121,780
121,880

121,780
121,880


Page 5

 
WATER BABIES PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Controlling party

The company's parent company is Water Babies Group Limited, a company registered in the United Kingdom. 

The company's ultimate parent company is Water Babies Holdings Inc, a company registered in the United States of America. The largest and smallest group in which the results of the company are consolidated is that of Water Babies Group Limited. The consolidated financial statements of Water Babies Group Limited may be obtained from Water Babies Group Limited, Winslade House, Winslade Park, Manor Drive, Clyst St Mary, Exeter, Devon, EX5 1FY. 

Page 6