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REGISTERED NUMBER: 09971206 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 March 2025

for

Water Hall Investments Ltd.

Water Hall Investments Ltd. (Registered number: 09971206)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Water Hall Investments Ltd.

Company Information
for the Year Ended 31 March 2025







DIRECTOR: P Robertson





REGISTERED OFFICE: 13 Westfield Terrace
Sheffield
South Yorkshire
S1 4GH





REGISTERED NUMBER: 09971206 (England and Wales)

Water Hall Investments Ltd. (Registered number: 09971206)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Investments 4 63,415 63,415

CURRENT ASSETS
Debtors 5 259,113 274,298
Cash at bank 104,284 47,488
363,397 321,786
CREDITORS
Amounts falling due within one year 6 78,727 30,901
NET CURRENT ASSETS 284,670 290,885
TOTAL ASSETS LESS CURRENT
LIABILITIES

348,085

354,300

CAPITAL AND RESERVES
Called up share capital 200 1
Retained earnings 347,885 354,299
SHAREHOLDERS' FUNDS 348,085 354,300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 May 2025 and were signed by:





P Robertson - Director


Water Hall Investments Ltd. (Registered number: 09971206)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Water Hall Investments 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.

Preparation of consolidated financial statements
The financial statements contain information about Water Hall Investments Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Water Hall Investments Ltd. (Registered number: 09971206)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 1 63,414 63,415
NET BOOK VALUE
At 31 March 2025 1 63,414 63,415
At 31 March 2024 1 63,414 63,415

The company has the following investments:-

100% owned Fox Mill Estates Ltd.

40% owned Westfield Property Solutions Ltd.

50% owned Sheffield City Living Ltd.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 258,000 258,000
Other debtors 1,113 16,298
259,113 274,298

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed to associates 30,000 30,000
Other creditors 48,727 901
78,727 30,901

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
P Robertson
Balance outstanding at start of year 11,235 -
Amounts advanced - 11,235
Amounts repaid (11,235 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 11,235

The company loaned monies to the director @ 2.25% interest. This was repaid in full on 23rd December 2024.

Water Hall Investments Ltd. (Registered number: 09971206)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. RELATED PARTY DISCLOSURES

Westfield Property Solutions Ltd

Water Hall Investments Ltd are a 50% shareholder.

Monies were loaned on an interest free basis the balance owed to this company at 31st March 2025: £30,000, (2024: £30,000).


Fox Mill Estates Ltd

A wholly owned subsidiary of Water Hall Investments Ltd

Monies were loaned on an interest free basis the balance owed from this company at 31st March 2025: £258,000, (2024 :£258,000).

9. ULTIMATE CONTROLLING PARTY

The controlling party is P Robertson.