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Registered number: 12799804 WATERSIDE WEST HOLIDAYS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
WATERSIDE WEST HOLIDAYS LIMITED REGISTERED NUMBER: 12799804 BALANCE SHEET AS AT 5 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 1,207
Investment property | 5 |  | - |  | 733,192
|  |  | - |  | 734,399
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 8,339 |  | 8,339 |
Cash at bank and in hand | 7 | 890 |  | 1,299 |
|  | 9,229 |  | 9,638 |
Creditors: amounts falling due within one year | 8 | (3,647) |  | (741,546) |
Net current assets/(liabilities) |  |  | 5,582 |  | (731,908)
Total assets less current liabilities |  |  | 5,582 |  | 2,491
Net assets |  |  | 5,582 |  | 2,491
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 5,482 |  | 2,391
|  |  | 5,582 |  | 2,491
WATERSIDE WEST HOLIDAYS LIMITED REGISTERED NUMBER: 12799804 BALANCE SHEET (CONTINUED) AS AT 5 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Carl Wilday
Director
Date: 5 January 2026
The notes on form part of these financial statements.
WATERSIDE WEST HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. | General information
Waterside West Holidays Limited is a private limited company, limited by shares, incorporated in England and Wales, with its registered office at Unit 1C Centrepoint Stafford Drive, Battlefield Enterprise Park, Shrewsbury, SY1 3BF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
WATERSIDE WEST HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
WATERSIDE WEST HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| At 6 April 2024 | 3,572
| Disposals | (3,572)
| At 5 April 2025 | -
| At 6 April 2024 | 2,365
| Disposals | (2,365)
| At 5 April 2025 | -
| Net book value |
| At 5 April 2025 | -
| At 5 April 2024 | 1,207
5. | Investment property
|  | Freehold investment property
|  | £
| At 6 April 2024 | 733,192
| Disposals | (733,192)
| At 5 April 2025 | -
The 2024 valuations were made by the directors, on an open market value for existing use basis
6. | Debtors
WATERSIDE WEST HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 8,339 | 8,339
|  | 8,339 | 8,339
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 890 | 1,299
|  | 890 | 1,299
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 114
| Amounts owed to connected companies | - | 85,000
| Other taxation and social security | 1,877 | -
| Other creditors | - | 654,055
| Accruals and deferred income | 1,770 | 2,377
|  | 3,647 | 741,546
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100