Registered number
15774254
Watts Topco Ltd
Unaudited Filleted Accounts
31 July 2025

Watts Topco Ltd
Registered number: | 15774254
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Investments | 3 |  |  | 6,600,000
Current assets
Debtors | 4 |  | 100
Net current assets |  |  |  | 100 |
Net assets |  |  |  | 6,600,100 |
Capital and reserves
Called up share capital |  |  |  | 6,600,100
Shareholder's funds |  |  |  | 6,600,100 |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A A Allen
Director
Approved by the board on 4 March 2026

Watts Topco Ltd
Notes to the Accounts
for the period from 12 June 2024 to 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 1
3 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| Additions | 6,600,000
| At 31 July 2025 | 6,600,000
4 | Debtors | 2025 |
£ |
| Other debtors | 100
5 | Controlling party
| The company is under the control of A A Allen, a director and majority shareholder.
6 | Comparative figures
| The company was incorporated on 12 June 2024 and therefore this is the first period of accounts.
7 | Other information
| Watts Topco Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 143 Barby Road
| Leicester
| LE4 9LG

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