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REGISTERED NUMBER: 04466401 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

WATERVIEW DEVELOPMENTS LIMITED

WATERVIEW DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04466401)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

WATERVIEW DEVELOPMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | G Franks

| SECRETARY: | Mrs S Franks

| REGISTERED OFFICE: | 105-111 Euston Street

| London

| NW1 2EW

| REGISTERED NUMBER: | 04466401 (England and Wales)

| ACCOUNTANTS: | Anthonisz Neville LLP

| 105-111 Euston Street

| London

| NW1 2EW

WATERVIEW DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04466401)

ABRIDGED BALANCE SHEET

30 JUNE 2025

| 30/6/25 | 30/6/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 365 |  | 488 |  |

Investments | 5 | 2,275,032 |  | 2,491,698 |  |

2,275,397 |  | 2,492,186 |  |

CURRENT ASSETS

Debtors | 305,128 |  | 89,604 |  |

Cash at bank | 45,964 |  | 23,284 |  |

351,092 |  | 112,888 |  |

CREDITORS

Amounts falling due within one year | 1,117,372 |  | 1,114,301 |  |

NET CURRENT LIABILITIES | (766,280 | ) | (1,001,413 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,509,117 |  | 1,490,773 |  |

PROVISIONS FOR LIABILITIES | 6 | 109,139 |  | 86,418 |  |

NET ASSETS | 1,399,978 |  | 1,404,355 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 102 |  | 102 |  |

Share premium | 488,331 |  | 488,331 |  |

Fair value reserve | 8 | 327,416 |  | 385,160 |  |

Retained earnings | 584,129 |  | 530,762 |  |

SHAREHOLDERS' FUNDS | 1,399,978 |  | 1,404,355 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

WATERVIEW DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04466401)

ABRIDGED BALANCE SHEET - continued

30 JUNE 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 March 2026 and were signed by:

G Franks - Director

WATERVIEW DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04466401)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Waterview Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rent and consultancy fee receivable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Investment properties

| Investment properties are included in balance sheet at fair value with the revaluation differences reflected in the profit and loss account.

| FRS 102 requires investment properties to be revalued at each reporting date and permit the use of cost less depreciation but only if fair value can't be measured reliably without undue cost or effort.

WATERVIEW DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04466401)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 3,908 |  |

| DEPRECIATION

| At 1 July 2024 | 3,420 |  |

| Charge for year | 123 |  |

| At 30 June 2025 | 3,543 |  |

| NET BOOK VALUE

| At 30 June 2025 | 365 |  |

| At 30 June 2024 | 488 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 July 2024 | 2,491,698 |  |

| Disposals | (216,666 | ) |

| At 30 June 2025 | 2,275,032 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,275,032 |  |

| At 30 June 2024 | 2,491,698 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Totals

£ |

| Valuation in 2009 | 148,164 |  |

| Valuation in 2011 | 25,000 |  |

| Valuation in 2016 | 50,000 |  |

| Valuation in 2017 | 113,390 |  |

| Valuation in 2018 | 50,000 |  |

| Valuation in 2019 | 50,000 |  |

| Cost | 1,838,478 |  |

2,275,032 |  |

WATERVIEW DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04466401)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | FIXED ASSET INVESTMENTS - continued

| If investment properties had not been revalued they would have been included at the following historical cost:

| 30/6/25 |  | 30/6/24

£ | £ |

| Cost | 1,838,478 |  | 2,055,144 |  |

| Investment properties were valued on an open market basis on 30 June 2025 by the Company director .

| The unlisted investment consists of investment properties. The director is of the opinion that the investment properties included in the balance sheet are stated at fair value.

6. | PROVISIONS FOR LIABILITIES

| 30/6/25 |  | 30/6/24

£ | £ |

| Deferred tax | 109,139 |  | 86,418 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 86,418 |  |

| Provided during year | 22,721 |  |

| Balance at 30 June 2025 | 109,139 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/6/25 |  | 30/6/24

| value: | £ | £ |

| 102 | Ordinary | £1 | 102 |  | 102 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 July 2024 | 385,160 |  |

| Revaluation Reserve | (57,744 | ) |

| At 30 June 2025 | 327,416 |  |

WATERVIEW DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04466401)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30/6/25 |  | 30/6/24

£ | £ |

| G Franks

| Balance outstanding at start of year | (162,890 | ) | (173,174 | ) |

| Amounts advanced | 5,204 |  | 18,688 |  |

| Amounts repaid | (4,565 | ) | (8,404 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (162,251 | ) | (162,890 | ) |