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REGISTERED NUMBER: 13488105 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2024 |

| FOR |

| WAT FC LTD |

| WAT FC LTD (REGISTERED NUMBER: 13488105) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WAT FC LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2024

| DIRECTOR: | Mrs Z H Close

| REGISTERED OFFICE: | 139

| Watney Street

| London

| E1 2QE

| REGISTERED NUMBER: | 13488105 (England and Wales)

| ACCOUNTANTS: | AGK Partners

| Chartered Accountants

| 1 Kings Avenue

| London

| N21 3NA

| WAT FC LTD (REGISTERED NUMBER: 13488105) |

BALANCE SHEET

31 OCTOBER 2024

| 2024 |  | 2023

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 46,197 |  | 46,730 |  |

Cash at bank | 64 |  | 936 |  |

46,261 |  | 47,666 |  |

CREDITORS

Amounts falling due within one year | 5 | 139,373 |  | 140,800 |  |

NET CURRENT LIABILITIES | (93,112 | ) | (93,134 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (93,112 | ) | (93,134 | ) |

CAPITAL AND RESERVES

Called up share capital | 110 |  | 110 |  |

Retained earnings | (93,222 | ) | (93,244 | ) |

(93,112 | ) | (93,134 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 10 October 2025 and were signed by:

Mrs Z H Close - Director

| WAT FC LTD (REGISTERED NUMBER: 13488105) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

1. | STATUTORY INFORMATION

| Wat FC 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The financial statements have been prepared on a going concern basis as the director is satisfied that the company will have adequate resources to meet its liabilities to third parties as and when they fall due. Also, the director will continue to support the company when required.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting's are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

| Turnover

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

| Financial instruments

| Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| WAT FC LTD (REGISTERED NUMBER: 13488105) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 46,197 |  | 46,730 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed to connected companies | 135,207 |  | 136,107 |  |

| Taxation and social security | 243 |  | - |  |

| Other creditors | 3,923 |  | 4,693 |  |

139,373 |  | 140,800 |  |

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 31 October 2024 and the period ended 31 October 2023:

2024 | 2023 |

£ | £ |

| Mrs Z H Close

| Balance outstanding at start of year | 31,347 |  | 31,935 |  |

| Amounts advanced | 705 |  | 800 |  |

| Amounts repaid | - |  | (1,388 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 32,052 |  | 31,347 |  |

| During the year , an interest of £705 has been charged on the overdrawn balance at an official rate of interest.

7. | RELATED PARTY DISCLOSURES

| Included in creditors, amount falling due within one year is an amount of £135,207 (2023: £136,107) owed to connected companies. The loan is interest free.