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Registration number: 4281772

Waterstone Landscapes Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Waterstone Landscapes Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Waterstone Landscapes Limited

Company Information

Director | RJ Mercer

Registered office | 111/113 High Street Evesham Worcestershire WR11 4XP

Accountants | Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Waterstone Landscapes Limited

(Registration number: 4281772)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 100,987 | 81,026
Current assets |  |  |
Stocks | 5 | 1,000 | 1,000
Debtors | 6 | - | 8,070
Cash at bank and in hand |  | 9,101 | 9,005
|  | 10,101 | 18,075
Creditors: Amounts falling due within one year | 7 | (28,278) | (23,234)
Net current liabilities |  | (18,177) | (5,159)
Total assets less current liabilities |  | 82,810 | 75,867
Creditors: Amounts falling due after more than one year | 7 | (25,414) | -
Provisions for liabilities |  | (25,247) | (20,257)
Net assets |  | 32,149 | 55,610
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 32,049 | 55,510
Shareholders' funds |  | 32,149 | 55,610

For the financial year ending 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 year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 November 2025

......................................... RJ Mercer Director

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
111/113 High Street
Evesham
Worcestershire
WR11 4XP
England

The principal place of business is:
4 White Oaks
Main Street
Wick
Pershore
Worcestershire
WR10 3NZ

These financial statements were authorised for issue by the director on 26 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance
Plant and machinery | 25% reducing balance
Motor vehicles | 20% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 110,773 | 9,339 | 33,000 | 153,112
Additions | 5,133 | - | 45,606 | 50,739
Disposals | - | - | (33,000) | (33,000)
At 30 September 2025 | 115,906 | 9,339 | 45,606 | 170,851
Depreciation
At 1 October 2024 | 49,313 | 7,593 | 15,180 | 72,086
Charge for the year | 7,936 | 461 | 4,561 | 12,958
Eliminated on disposal | - | - | (15,180) | (15,180)
At 30 September 2025 | 57,249 | 8,054 | 4,561 | 69,864
Carrying amount
At 30 September 2025 | 58,657 | 1,285 | 41,045 | 100,987
At 30 September 2024 | 61,460 | 1,746 | 17,820 | 81,026

5 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 1,000 | 1,000

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | - | 8,070
| - | 8,070

7 | Creditors

Creditors: amounts falling due within one year

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 4,249 | -
Taxation and social security |  | 1,673 | 1,825
Accruals and deferred income |  | 2,500 | 2,500
Other creditors |  | 19,856 | 18,909
|  | 28,278 | 23,234

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 25,414 | -

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 25,414 | -

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 4,249 | -