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REGISTERED NUMBER: 03402064 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31 July 2025 |

| for |

| Waters Park House Limited |

| Waters Park House Limited (Registered number: 03402064) |

Contents of the Financial Statements

For The Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Waters Park House Limited |

Company Information

For The Year Ended 31 July 2025

| DIRECTOR: | E A Waters

| SECRETARY: | H M Bowden

| REGISTERED OFFICE: | 76 Exmouth Road

| Plymouth

| Devon

| PL1 4QQ

| BUSINESS ADDRESS: | Exmouth Road

| Stoke

| Plymouth

| Devon

| PL1 4QQ

| REGISTERED NUMBER: | 03402064 (England and Wales)

| ACCOUNTANTS: | TC Bromhead Limited

| Harscombe House

| 1 Darklake View

| Plymouth

| Devon

| PL6 7TL

| Waters Park House Limited (Registered number: 03402064) |

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,485,407 |  | 1,530,264 |  |

CURRENT ASSETS

Stocks | 2,180 |  | 2,450 |  |

Debtors | 5 | 465,251 |  | 567,434 |  |

Cash at bank and in hand | 2,125,556 |  | 1,659,841 |  |

2,592,987 |  | 2,229,725 |  |

CREDITORS

Amounts falling due within one year | 6 | 336,569 |  | 330,650 |  |

NET CURRENT ASSETS | 2,256,418 |  | 1,899,075 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,741,825 |  | 3,429,339 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (436,421 | ) | (494,591 | ) |

PROVISIONS FOR LIABILITIES | (67,273 | ) | (56,390 | ) |

NET ASSETS | 3,238,131 |  | 2,878,358 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 3,237,131 |  | 2,877,358 |  |

3,238,131 |  | 2,878,358 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

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 13 April 2026 and were signed by:

E A Waters - Director

| Waters Park House Limited (Registered number: 03402064) |

Notes to the Financial Statements

For The Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Waters Park House 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.

| Turnover

| Turnover represents amounts receivable for care services provided recognised at the fair value of the consideration received for the period it relates.

| Tangible fixed assets

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

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 25% on reducing balance and 15% on reducing balance

| Tangible fixed assets are stated at historical cost less accumulated depreciation. Historical costs 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.

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

| A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Leases

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight-line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease are consumed.

| Waters Park House Limited (Registered number: 03402064) |

Notes to the Financial Statements - continued

For The Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Cash and cash equivalents

| Cash is the money held in the bank readily available for use. It is held either in physical form or in a company bank account. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. Therefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Bank overdrafts are normally considered financing activities similar to borrowings.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or work in progress.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 120 (2024 - 111 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 1,782,224 |  | 1,280,776 |  | 98,955 |  | 3,161,955 |  |

| Additions | - |  | 20,571 |  | 19,500 |  | 40,071 |  |

| Disposals | - |  | - |  | (34,752 | ) | (34,752 | ) |

| At 31 July 2025 | 1,782,224 |  | 1,301,347 |  | 83,703 |  | 3,167,274 |  |

| DEPRECIATION

| At 1 August 2024 | 563,394 |  | 983,602 |  | 84,695 |  | 1,631,691 |  |

| Charge for year | 32,857 |  | 46,218 |  | 3,733 |  | 82,808 |  |

| Eliminated on disposal | - |  | - |  | (32,632 | ) | (32,632 | ) |

| At 31 July 2025 | 596,251 |  | 1,029,820 |  | 55,796 |  | 1,681,867 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,185,973 |  | 271,527 |  | 27,907 |  | 1,485,407 |  |

| At 31 July 2024 | 1,218,830 |  | 297,174 |  | 14,260 |  | 1,530,264 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 65,079 |  | 172,450 |  |

| Amounts owed by group undertakings | 282,183 |  | 272,849 |  |

| Other debtors | 117,989 |  | 122,135 |  |

465,251 |  | 567,434 |  |

| Waters Park House Limited (Registered number: 03402064) |

Notes to the Financial Statements - continued

For The Year Ended 31 July 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 55,000 |  | 55,000 |  |

| Trade creditors | 21,570 |  | 20,375 |  |

| Taxation and social security | 227,318 |  | 206,488 |  |

| Other creditors | 32,681 |  | 48,787 |  |

336,569 |  | 330,650 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 436,421 |  | 494,591 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 133,430 |  | 191,600 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.7.25 |  | 31.7.24

£ | £ |

| Within one year | 21,348 |  | 21,348 |  |

| Between one and five years | 5,642 |  | 26,990 |  |

26,990 |  | 48,338 |  |