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Registered Number: 08251334
England and Wales
WATSON & CO. LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 February 2024 End date: 31 January 2025

Watson & Co. Limited Contents Page For the year ended 31 January 2025
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Watson & Co. Limited Company Information For the year ended 31 January 2025
Directors | Martin Watson Hazel Watson
Registered Number | 08251334
Registered Office | Unit 10 Falcon Business Park Marino Way Hogwood Industrial Estate Finchampstead England RG40 4QQ
1

Watson & Co. Limited Directors' Report For the year ended 31 January 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 January 2025. Principal activities Principal activity of the company during the financial year was that of builders and general maintenance. Directors The directors who served the company throughout the year were as follows:
Martin Watson
Hazel Watson
This report was approved by the board and signed on its behalf by:
---------------------------------- Martin Watson Director | ---------------------------------- Hazel Watson Director
Date approved: 16 October 2025 2

Watson & Co. Limited Statement of Financial Position As at 31 January 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,206,129 |  | 753,082
|  | 1,206,129 |  | 753,082
Current assets |  |  |
Debtors | 4 | 149,631 |  | 79,775
Cash at bank and in hand |  | 208,909 |  | 474,231
|  | 358,540 |  | 554,006
Creditors: amount falling due within one year | 5 | (212,570) |  | (100,010)
Net current assets |  | 145,970 |  | 453,996
Total assets less current liabilities |  | 1,352,099 |  | 1,207,078
Provisions for liabilities | 6 | (81,976) |  | (73,768)
Net assets |  | 1,270,123 |  | 1,133,310
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Revaluation Reserves | 7 | 97,500 |  | 78,750
Profit and loss account |  | 1,172,523 |  | 1,054,460
Shareholders' funds |  | 1,270,123 |  | 1,133,310
For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 16 October 2025 and were signed on its behalf by:
------------------------------- Martin Watson Director | ------------------------------- Hazel Watson Director
3

Watson & Co. Limited Notes to the Financial Statements For the year ended 31 January 2025
General Information Watson & Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 08251334, registration address Unit 10 Falcon Business Park Marino Way, Hogwood Industrial Estate, Finchampstead, England, RG40 4QQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 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. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 5).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 February 2024 | 275,000 |  | 89,379 |  | 69,418 |  | 3,542 |  | 400,000 |  | 837,339
Additions | - |  | 86,000 |  | - |  | - |  | 420,217 |  | 506,217
Disposals | - |  | (69,000) |  | - |  | - |  | - |  | (69,000)
Revaluations | 25,000 |  | - |  | - |  | - |  | - |  | 25,000
At 31 January 2025 | 300,000 |  | 106,379 |  | 69,418 |  | 3,542 |  | 820,217 |  | 1,299,556
Depreciation
At 01 February 2024 | - |  | 25,446 |  | 55,890 |  | 2,921 |  | - |  | 84,257
Charge for year | - |  | 32,943 |  | 3,382 |  | 156 |  | - |  | 36,481
On disposals | - |  | (27,311) |  | - |  | - |  | - |  | (27,311)
At 31 January 2025 | - |  | 31,078 |  | 59,272 |  | 3,077 |  | - |  | 93,427
Net book values
Closing balance as at 31 January 2025 | 300,000 |  | 75,301 |  | 10,146 |  | 465 |  | 820,217 |  | 1,206,129
Opening balance as at 01 February 2024 | 275,000 |  | 63,933 |  | 13,528 |  | 621 |  | 400,000 |  | 753,082
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 102,783 |  | 54,212
Prepayments & Accrued Income | 1,197 |  | 756
Amounts Recoverable on Contracts | 43,955 |  | 23,311
Taxation recoverable | 1,696 |  | 1,496
| 149,631 |  | 79,775
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 44,226 |  | 2,039
Social Security and Other Taxes | 119,887 |  | 92,811
Other Creditors | 3,008 |  | 3,129
Directors' Current Accounts | 45,449 |  | 2,031
| 212,570 |  | 100,010
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 81,976 |  | 73,768
| 81,976 |  | 73,768
7. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve | 97,500 |  | 78,750
| 97,500 |  | 78,750
4