IRIS Accounts Production v25.4.0.155 05170908 director 1.8.24 31.7.25 31.7.25 false true false false false true false Ordinary A shares of £1 each 1.00000 Ordinary B shares of £1 each 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05170908 2024-07-31 05170908 2025-07-31 05170908 2024-08-01 2025-07-31 05170908 2023-07-31 05170908 2023-08-01 2024-07-31 05170908 2024-07-31 05170908 ns15:EnglandWales 2024-08-01 2025-07-31 05170908 ns14:PoundSterling 2024-08-01 2025-07-31 05170908 ns10:Director1 2024-08-01 2025-07-31 05170908 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05170908 ns10:SmallEntities 2024-08-01 2025-07-31 05170908 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05170908 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 05170908 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05170908 ns10:FullAccounts 2024-08-01 2025-07-31 05170908 1 2024-08-01 2025-07-31 05170908 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 05170908 ns10:OrdinaryShareClass2 2024-08-01 2025-07-31 05170908 ns10:RegisteredOffice 2024-08-01 2025-07-31 05170908 ns5:CurrentFinancialInstruments 2025-07-31 05170908 ns5:CurrentFinancialInstruments 2024-07-31 05170908 ns5:ShareCapital 2025-07-31 05170908 ns5:ShareCapital 2024-07-31 05170908 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 05170908 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 05170908 ns5:NetGoodwill 2024-08-01 2025-07-31 05170908 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 05170908 ns5:NetGoodwill 2024-07-31 05170908 ns5:NetGoodwill 2025-07-31 05170908 ns5:NetGoodwill 2024-07-31 05170908 ns5:LandBuildings 2024-07-31 05170908 ns5:PlantMachinery 2024-07-31 05170908 ns5:LandBuildings 2024-08-01 2025-07-31 05170908 ns5:PlantMachinery 2024-08-01 2025-07-31 05170908 ns5:LandBuildings 2025-07-31 05170908 ns5:PlantMachinery 2025-07-31 05170908 ns5:LandBuildings 2024-07-31 05170908 ns5:PlantMachinery 2024-07-31 05170908 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 05170908 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 05170908 ns10:OrdinaryShareClass1 2025-07-31 05170908 ns10:OrdinaryShareClass2 2025-07-31

REGISTERED NUMBER: 05170908 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| FOR |

| WATERVIEW CARE LIMITED |

| WATERVIEW CARE LIMITED (REGISTERED NUMBER: 05170908) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| WATERVIEW CARE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | Mr M C Stratford

| REGISTERED OFFICE: | Neyland House

| Neyland

| Milford Haven

| PEMBROKESHIRE

| SA73 1PP

| REGISTERED NUMBER: | 05170908 (England and Wales)

| ACCOUNTANTS: | Sullivans Chartered Accountants

| 13-14 Gelliwastad Road

| Pontypridd

| Rhondda Cynon Taf

| CF37 2BW

| WATERVIEW CARE LIMITED (REGISTERED NUMBER: 05170908) |

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 31/7/25 | 31/7/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 721,699 |  | 748,244 |  |

721,699 |  | 748,244 |  |

CURRENT ASSETS

Debtors | 6 | 60,713 |  | 51,591 |  |

Cash at bank | 151,795 |  | 145,879 |  |

212,508 |  | 197,470 |  |

CREDITORS

Amounts falling due within one year | 7 | 118,991 |  | 104,830 |  |

NET CURRENT ASSETS | 93,517 |  | 92,640 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 815,216 |  | 840,884 |  |

PROVISIONS FOR LIABILITIES | 26,925 |  | 30,862 |  |

NET ASSETS | 788,291 |  | 810,022 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 788,191 |  | 809,922 |  |

SHAREHOLDERS' FUNDS | 788,291 |  | 810,022 |  |

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 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 CARE LIMITED (REGISTERED NUMBER: 05170908) |

STATEMENT OF FINANCIAL POSITION - continued

31 JULY 2025

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 15 April 2026 and were signed by:

Mr M C Stratford - Director

| WATERVIEW CARE LIMITED (REGISTERED NUMBER: 05170908) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Waterview Care 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.

| Going Concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover represents the amounts excluding value added tax receivable during the year for the provision of care. Where the amount received relates to a period which covers the balance sheet date that amount is apportioned over the period to which it relates.

| Goodwill

| Acquired goodwill is written off in equal instalments over its estimated useful economic life which is considered to be 10 years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

| Freehold Property - 1% on cost

| Improvements to property - 2% on cost

| Fixtures and Fittings - 25% on written down value

| Motor Vehicles - 25% on written down value

| Plant and Machinery - 25% on written down value

| Land is not depreciated.

| 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 statement of financial position date.

| WATERVIEW CARE LIMITED (REGISTERED NUMBER: 05170908) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 29 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 130,000 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 130,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

| WATERVIEW CARE LIMITED (REGISTERED NUMBER: 05170908) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 679,770 |  | 485,995 |  | 1,165,765 |  |

| Additions | - |  | 11,339 |  | 11,339 |  |

| At 31 July 2025 | 679,770 |  | 497,334 |  | 1,177,104 |  |

| DEPRECIATION

| At 1 August 2024 | 88,550 |  | 328,971 |  | 417,521 |  |

| Charge for year | 6,798 |  | 31,086 |  | 37,884 |  |

| At 31 July 2025 | 95,348 |  | 360,057 |  | 455,405 |  |

| NET BOOK VALUE

| At 31 July 2025 | 584,422 |  | 137,277 |  | 721,699 |  |

| At 31 July 2024 | 591,220 |  | 157,024 |  | 748,244 |  |

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

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade debtors | 35,348 |  | 31,645 |  |

| Other debtors | 25,365 |  | 19,946 |  |

60,713 |  | 51,591 |  |

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

| 31/7/25 |  | 31/7/24

£ | £ |

| Trade creditors | 2,349 |  | 2,244 |  |

| Taxation and social security | 66,701 |  | 45,895 |  |

| Other creditors | 49,941 |  | 56,691 |  |

118,991 |  | 104,830 |  |

8. | SECURED DEBTS

| The Royal Bank of Scotland PLC hold a debenture over the fixed and floating assets of the business.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/7/25 |  | 31/7/24

| value: | £ | £ |

| 50 | Ordinary A shares of £1 each | 1 | 50 |  | 50 |  |

| 50 | Ordinary B shares of £1 each | 1 | 50 |  | 50 |  |

100 |  | 100 |  |