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REGISTERED NUMBER: 15573957 (England and Wales)















Etherington Watson Holdings Ltd

Unaudited Financial Statements

for the period

18 March 2024 to 30 November 2024






Etherington Watson Holdings Ltd (Registered number: 15573957)

Contents of the Financial Statements
for the period 18 March 2024 to 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Etherington Watson Holdings Ltd

Company Information
for the period 18 March 2024 to 30 November 2024







Directors: G Etherington
A S Watson





Registered office: Floor 3
86-90 Paul Street
London
London
EC2A 4NE





Registered number: 15573957 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

Etherington Watson Holdings Ltd (Registered number: 15573957)

Balance Sheet
30 November 2024

Notes £ £
Fixed assets
Investments 4 400,000

Current assets
Cash at bank 27,884

Creditors
Amounts falling due within one year 5 405,050
Net current liabilities (377,166 )
Total assets less current liabilities 22,834

Capital and reserves
Called up share capital 6 100
Retained earnings 22,734
Shareholders' funds 22,834

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 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 30 April 2025 and were signed on its behalf by:





G Etherington - Director


Etherington Watson Holdings Ltd (Registered number: 15573957)

Notes to the Financial Statements
for the period 18 March 2024 to 30 November 2024


1. Statutory information

Etherington Watson Holdings Ltd is a private company, limited by shares , registered in England and Wales. 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.

Going concern
The financial statements have been prepared on a going concern basis and they do not include any adjustments which may be necessary should the going concern basis of accounting no longer be appropriate.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial statements
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. Employees and directors

The average number of employees during the period was 2 .

Etherington Watson Holdings Ltd (Registered number: 15573957)

Notes to the Financial Statements - continued
for the period 18 March 2024 to 30 November 2024


4. Fixed asset investments
Shares in
group
undertakings
£
Cost
Additions 400,000
At 30 November 2024 400,000
Net book value
At 30 November 2024 400,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Harlequin Swimming Pools Ltd
Registered office: 250 Fowler Avenue, Farnborough, Hampshire, GU14 7JP
Nature of business: Other specialised construction activities
%
Class of shares: holding
Ordinary 80.00

5. Creditors: amounts falling due within one year
£
Amounts owed to group undertakings 405,050

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal
value: £
50 Ordinary A £1 50
50 Ordinary B £1 50
100

The following shares were allotted and fully paid for cash at par during the period:

50 Ordinary A shares of £1 each
50 Ordinary B shares of £1 each