2025-05-01 2026-04-30 false No description of principal activity Capium Accounts Production 1.1 SC594175 2025-05-01 2026-04-30 SC594175 bus:FullAccounts 2025-05-01 2026-04-30 SC594175 bus:Micro-entities 2025-05-01 2026-04-30 SC594175 bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC594175 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC594175 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC594175 2025-05-01 2026-04-30 SC594175 2026-04-30 SC594175 bus:RegisteredOffice 2025-05-01 2026-04-30 SC594175 core:WithinOneYear 2026-04-30 SC594175 core:AfterOneYear 2026-04-30 SC594175 1 2025-05-01 2026-04-30 SC594175 bus:Director1 2025-05-01 2026-04-30 SC594175 bus:Director1 2026-04-30 SC594175 bus:Director1 2024-05-01 2025-04-30 SC594175 bus:Director2 2025-05-01 2026-04-30 SC594175 bus:Director2 2026-04-30 SC594175 bus:Director2 2024-05-01 2025-04-30 SC594175 2024-05-01 SC594175 bus:LeadAgentIfApplicable 2025-05-01 2026-04-30 SC594175 2024-05-01 2025-04-30 SC594175 2025-04-30 SC594175 core:WithinOneYear 2025-04-30 SC594175 core:AfterOneYear 2025-04-30 SC594175 bus:EntityAccountantsOrAuditors 2024-05-01 2025-04-30 SC594175 core:LandBuildings 2025-05-01 2026-04-30 SC594175 core:LandBuildings 2026-04-30 SC594175 core:LandBuildings 2025-04-30 SC594175 core:PlantMachinery 2025-05-01 2026-04-30 SC594175 core:PlantMachinery 2026-04-30 SC594175 core:PlantMachinery 2025-04-30 SC594175 core:MotorCars 2025-05-01 2026-04-30 SC594175 core:MotorCars 2026-04-30 SC594175 core:MotorCars 2025-04-30 SC594175 core:FurnitureFittings 2025-05-01 2026-04-30 SC594175 core:FurnitureFittings 2026-04-30 SC594175 core:FurnitureFittings 2025-04-30 SC594175 core:ComputerEquipment 2025-05-01 2026-04-30 SC594175 core:ComputerEquipment 2026-04-30 SC594175 core:ComputerEquipment 2025-04-30 SC594175 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-04-30 SC594175 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-04-30 SC594175 core:CostValuation core:Non-currentFinancialInstruments 2026-04-30 SC594175 core:CostValuation core:Non-currentFinancialInstruments 2025-04-30 SC594175 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-04-30 SC594175 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-04-30 SC594175 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-04-30 SC594175 core:Non-currentFinancialInstruments 2026-04-30 SC594175 core:Non-currentFinancialInstruments 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC594175
Scotland
WATSON PROPERTY & CONSTRUCTION LTD
Unaudited Financial Statements
Period of accounts Start date: 01 May 2025 End date: 30 April 2026

Watson Property & Construction Ltd Contents Page For the year ended 30 April 2026
Company information | 1
Statement of financial position | 2

Watson Property & Construction Ltd Company Information For the year ended 30 April 2026
Directors | Mr Barry Watson Susan Watson
Registered Number | SC594175
Registered Office | Castleneedless Croft Conrhill Banff Aberdeenshire AB45 2AS
Accountants | Gillian Edmond Clettyden Woodhead Turriff AB53 8PL
1

Watson Property & Construction Ltd Statement of Financial Position As at 30 April 2026
|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 136,772 |  |  | 133,219
Current assets |  | 14,498 |  |  | (3,994) |
Prepayments and accrued income |  | 661 |  |  | 1,373 |
Creditors: amount falling due within one year |  | (54,475) |  |  | (54,035) |
Net current assets |  |  | (39,316) |  |  | (56,656)
Total assets less current liabilities |  |  | 97,456 |  |  | 76,563
Creditors: amount falling due after more than one year |  |  | (84,150) |  |  | (84,150)
Net assets |  |  | 13,306 |  |  | (7,587)
Capital and reserves |  |  | 13,306 |  |  | (7,587)
NOTES TO THE ACCOUNTS General Information Watson Property & Construction Ltd is a private company, limited by shares, registered in Scotland, registration number SC594175, registration address Castleneedless Croft, Conrhill, Banff, Aberdeenshire, AB45 2AS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 1).
For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 05 May 2026 and were signed on its behalf by:
-------------------------------- Mr Barry Watson Director
2