L Watts Design Ltd

L Watts Design Ltd
Contents Page
For the Period 01 April 2024 to 30 September 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

L Watts Design Ltd Accountants' Report For the Period 01 April 2024 to 30 September 2025
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Broughton & Co. Limited 9 Second Avenue Worthing West Sussex BN14 9NX 28 November 2025 1

L Watts Design Ltd
Accountants' Report
For the Period 01 April 2024 to 30 September 2025

You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Broughton & Co. Limited
9 Second Avenue
Worthing
West Sussex
BN14 9NX
28 November 2025

1

Registered Number: 11920762 L Watts Design Ltd
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	1,706
		-	1,706
Current assets
Debtors		-	1,040
Cash at bank and in hand		6,158	5,758
		6,158	6,798
Creditors: amount falling due within one year		(3,169)	(2,588)
Net current assets		2,989	4,210

Total assets less current liabilities		2,989	5,916
Provisions for liabilities		-	(324)
Net assets		2,989	5,592

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		2,988	5,591
Shareholders' funds		2,989	5,592

For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 27 November 2025 and were signed by:

-------------------------------
Leslie Watts
Director

2

L Watts Design Ltd
Notes to the Abridged Financial Statements
For the Period 01 April 2024 to 30 September 2025

General Information

L Watts Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 11920762, registration address 56 Bolderwood Way, West Wickham, Kent, BR4 9PH.

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 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

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:

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 period was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2024	4,589	4,589
Additions	963	963
Disposals	(5,552)	(5,552)
At 30 September 2025	-	-
Depreciation
At 01 April 2024	2,883	2,883
Charge for period	-	-
On disposals	(2,883)	(2,883)
At 30 September 2025	-	-
Net book values
Closing balance as at 30 September 2025	-	-
Opening balance as at 01 April 2024	1,706	1,706

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

3

Registered Number: 11920762
England and Wales
Abridged Accounts

for the period ended 30 September 2025
for
L WATTS DESIGN LTD