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Registered number: 02491137 WATERSIDE GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
WATERSIDE GROUP LIMITED REGISTERED NUMBER: 02491137 BALANCE SHEET AS AT 30 SEPTEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 438,000 |  | 438,000
|  |  | 438,000 |  | 438,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 18,975 |  | 18,975 |
|  | 18,975 |  | 18,975 |
Creditors: amounts falling due within one year | 6 | (118) |  | (118) |
Net current assets |  |  | 18,857 |  | 18,857
Total assets less current liabilities |  |  | 456,857 |  | 456,857
Net assets |  |  | 456,857 |  | 456,857
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 45,000 |  | 45,000
Profit and loss account |  |  | 411,857 |  | 411,857
|  |  | 456,857 |  | 456,857
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WATERSIDE GROUP LIMITED REGISTERED NUMBER: 02491137 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 statement of comprehensive income 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:
I H Rees
Director
Date: 30 March 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
WATERSIDE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Waterside Group Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 02491137 and their registered office is 42b Morfa Road, Swansea, SA1 2EN. The presentation currency of the financial statements is the Pound Sterling (£). The figures presented in these financial statements are rounded to the nearest £. 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 Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
| 2.3 | Significant judgements and estimates
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors which are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are the critical judgements that the directors have made in the process of applying the company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. Impairment of assets Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement. Provisions and contingencies Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable. Page 3
WATERSIDE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Investments in subsidiaries
Investments in subsidiaries are valued at historical cost, less provision for impairment where relevant.
| 2.5 | Financial instruments
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, including trade and other creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
| 2.6 | Revenue recognition
Dividends received from investments in subsidiary undertakings are recognised on receipt, in accordance with generally accepted accounting principles.
| 2.7 | Going concern
In preparing the financial statements, the directors have considered the current financial position of the company and likely future cashflows. After making appropriate enquiries and examining those areas which could give rise to financial exposure, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.8 | 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.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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WATERSIDE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 483,000
| At 30 September 2025 | 483,000
| Impairment |
| At 1 October 2024 | 45,000
| At 30 September 2025 | 45,000
| Net book value |
| At 30 September 2025 | 438,000
| At 30 September 2024 | 438,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 18,975 | 18,975
|  | 18,975 | 18,975
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 118 | 118
|  | 118 | 118
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