Waterleaf Investments Limited Accounts






Waterleaf Investments Limited

	Company No. 15929262
		Information for Filing with The Registrar
		30 September 2025

The Directors present their report and the accounts for the period ended 30 September 2025.

Principal activities
The principal activity of the company during the period under review was property investment.




Directors

The Directors who served at any time during the period were as follows:

H.S. Digpal
R. Singh








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

H.S. Digpal
Director
29 May 2026

at	30 September 2025
Company No.		15929262	Notes	2025
				£
Fixed assets

	Tangible assets		5	1,219
	Investment property		6	300,000

				301,219
Current assets



	Cash at bank and in hand			3,967
				3,967
Creditors: Amount falling due within one year			7	(132,943)
Net current liabilities				(128,976)
Total assets less current liabilities				172,243
Creditors: Amounts falling due after more than one year			8	(211,500)



Net liabilities				(39,257)

Capital and reserves
	Called up share capital			2



	Profit and loss account		10	(39,259)

Total equity				(39,257)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 May 2026 and signed on its behalf by:
H.S. Digpal
Director
29 May 2026

for the period ended 30 September 2025

General information

Waterleaf Investments Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15929262

Its registered office is:

Director Generals House

15 Rockstone Place

Southampton

Hants

SO15 2EP

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Reducing Balance

Leased assets

The company has no leased assets

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company does not operate any defined benefit pension schemes.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	0

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025
		9815	£	£
		Profit on ordinary activities before tax	(39,259)	-

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(9,815)	-
		Expenses not deductible for tax purposes	9,815	-

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation

		Additions	1,245	1,245



		At 30 September 2025	1,245	1,245
		Depreciation

		Charge for the year	26	26



		At 30 September 2025	26	26
		Net book values
		At 30 September 2025	1,219	1,219

6	Investment property
			Freehold Investment Property
			£
		Valuation

		Additions	331,968
		Revaluation	(31,968)

		At 30 September 2025	300,000

7	Creditors:
		amounts falling due within one year
			2025
			£







		Loans from directors	129,998

		Accruals and deferred income	2,945
			132,943

8	Creditors:
		amounts falling due after more than one year
			2025
			£

		Bank loans and overdrafts	211,500






			211,500

Share Capital

2 Ordinary Shares, fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.