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Watchman Advisory Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Watchman Advisory Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Watchman Advisory Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 09938517

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 153 |  | 306
|  |  | 153 |  | 306
CURRENT ASSETS
Debtors | 5 | 7,955 |  | 73,042 |
Cash at bank and in hand |  | 24,623 |  | 21,084 |
|  | 32,578 |  | 94,126 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,658 ) |  | (43,680 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 20,920 |  | 50,446
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,073 |  | 50,752
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (38 ) |  | (76 )
NET ASSETS |  |  | 21,035 |  | 50,676
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 20,935 |  | 50,576
SHAREHOLDERS' FUNDS |  |  | 21,035 |  | 50,676

Page 1
Page 2
Watchman Advisory Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C P Goodwin-Hudson Director
16 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Watchman Advisory Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Watchman Advisory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09938517 . The registered office is 27 Old Gloucester Street, London, WC1N 3AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line
Computer Equipment | 33.3% straight line

2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Watchman Advisory Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 762 | 3,057 | 3,819
As at 31 January 2026 | 762 | 3,057 | 3,819
Depreciation
As at 1 February 2025 | 457 | 3,056 | 3,513
Provided during the period | 153 | - | 153
As at 31 January 2026 | 610 | 3,056 | 3,666
Net Book Value
As at 31 January 2026 | 152 | 1 | 153
As at 1 February 2025 | 305 | 1 | 306

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 38,090
Other debtors | 7,955 |  | 34,952
| 7,955 |  | 73,042

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 11,658 |  | 41,660
Taxation and social security | - |  | 2,020
| 11,658 |  | 43,680

Included within Other creditors above are unsecured loans from the directors of £3,493 (2025 - £34,377 ). These repayable on demand, and interest of up to 20% per annum is chargeable at the discretion of the directors.
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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