Company No: 15612806 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	C J Waterhouse (Appointed 03 April 2024)
	S L Waterhouse (Appointed 15 April 2024)

REGISTERED OFFICE	White Rose Villas Nelson Lane
	North Muskham
	Newark
	NG23 6HL
	United Kingdom

COMPANY NUMBER

15612806 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	30.04.2025
		£
Current assets
Debtors	3	7,252
Cash at bank and in hand		6,520
		13,772
Creditors: amounts falling due within one year	4	( 13,308)
Net current assets		464
Total assets less current liabilities		464
Net assets		464
Capital and reserves
Called-up share capital	5	3
Profit and loss account		461
Total shareholders' funds		464

For the financial period ending 30 April 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 financial statements for the financial period 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Waterhouse Engineering Consultancy Ltd (registered number: 15612806) were approved and authorised for issue by the Board of Directors on 02 January 2026. They were signed on its behalf by:

C J Waterhouse Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Waterhouse Engineering Consultancy Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is White Rose Villas Nelson Lane, North Muskham, Newark, NG23 6HL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

2. Employees

	Period from 03.04.2024 to 30.04.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Debtors

	30.04.2025
	£
Trade debtors	4,397
Amounts owed by directors (note 6)	2,011
Prepayments	165
Other debtors	679
	7,252

4. Creditors: amounts falling due within one year

	30.04.2025
	£
Trade creditors	2,081
Accruals	2,245
Taxation and social security	8,982
	13,308

5. Called-up share capital

	30.04.2025
	£
Allotted, called-up and fully-paid
25 A ordinary shares of £ 0.10 each	2.50
5 B ordinary shares of £ 0.10 each	0.50
	3.00

6. Related party transactions

Transactions with the entity’s directors (or members of its governing body)

Amounts owed by directors

	30.04.2025
	£
C and S Waterhouse	2,011
	0
	2,011