Watson Hill Lines Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11547146 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Watson Hill Lines Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A K Watson

K F Hill-Lines

REGISTERED OFFICE:

81 Astwick Road

Stotfold

Hitchin

Hertfordshire

SG5 4BQ

REGISTERED NUMBER:

11547146 (England and Wales)

FIXED ASSETS

Tangible assets

4

12,085

32,732

CURRENT ASSETS

Debtors

5

22,578

21,077

Cash at bank and in hand

124,919

119,471

147,497

140,548

CREDITORS

Amounts falling due within one year

6

(14,767

)

(18,054

)

NET CURRENT ASSETS

132,730

122,494

TOTAL ASSETS LESS CURRENT LIABILITIES

144,815

155,226

CREDITORS

Amounts falling due after more than one year

7

(25,748

)

(32,565

)

PROVISIONS FOR LIABILITIES

(3,021

)

(6,219

)

NET ASSETS

116,046

116,442

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

116,044

116,440

116,046

116,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 February 2026 and were signed on its behalf by:

A K Watson - Director

1.	STATUTORY INFORMATION

Watson Hill Lines Group 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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102

Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and

Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small

companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as

disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported. These estimates and judgements are continually reviewed

and are based on experience and other factors, including expectations of future events that are believed

to be reasonable under the circumstances.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,

except that a change attributable to an item of income or expense recognised as other comprehensive

income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or

substantively enacted by the reporting date in the countries where the company operates and generates

taxable income.

Investments

Investment is carried at fair value, derived from the current market prices. The valuers use observable

market prices, adjusted if necessary for any difference in the nature, location or condition of the specific

asset. Changes in fair value are recognised in profit or loss.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

33% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Profit and Loss, 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.

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 and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid

investments that are readily convertible to a known amount of cash and are subject to an insignificant risk

of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the

ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary

course of business from suppliers. Accounts payable are classified as current liabilities if the company

does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor

for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for

at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or

other resources received or receivable, net of the direct costs of issuing the equity instruments. If

payment is deferred and the time value of money is material, the initial measurement is on a present

value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 October 2024

3,572

534

39,100

10,696

53,902

Additions

9,163

-

2,410

11,573

Disposals

-

(39,100

)

-

(39,100

)

At 30 September 2025

12,735

534

-

13,106

26,375

DEPRECIATION

At 1 October 2024

2,851

270

10,427

7,622

21,170

Charge for year

1,284

116

4,301

2,147

7,848

Eliminated on disposal

-

(14,728

)

-

(14,728

)

At 30 September 2025

4,135

386

-

9,769

14,290

NET BOOK VALUE

At 30 September 2025

8,600

148

-

3,337

12,085

At 30 September 2024

721

264

28,673

3,074

32,732

5.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Other debtors

1,458

992

Amounts falling due after more than one year:

Trade debtors

21,120

20,085

Aggregate amounts

22,578

21,077

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

5,207

6,322

Trade creditors

748

1,547

Taxation and social security

5,373

6,618

Other creditors

3,439

3,567

14,767

18,054

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

-

4,994

Taxation and social security

25,748

27,571

25,748

32,565

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the directors of the company £1,248 (2024: £624). There are no terms of repayment or interest charged on these loans.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are Alexander Watson and Katie Hill-Lines by virtue of their shareholding.