REGISTERED NUMBER: 15543854 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Waterhole Bars Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

Mr S Webb

Mr M Webb

Mr B Telfer

REGISTERED OFFICE:

3B Lockheed Court

Preston Farm Industrial Estate

Stockton-on-Tees

TS18 3SH

REGISTERED NUMBER:

15543854 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

8,945

10,620

CURRENT ASSETS

Debtors

5

2,809

-

Cash at bank

1,556

1,160

4,365

1,160

CREDITORS

Amounts falling due within one year

6

7,210

1,495

NET CURRENT LIABILITIES

(2,845

)

(335

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,100

10,285

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,000

10,185

6,100

10,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mr B Telfer - Director

Mr S Webb - Director

Mr M Webb - Director

1.	STATUTORY INFORMATION

Waterhole Bars 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 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 etc

-

15% on reducing balance

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

12,494

Disposals

(97

)

At 31 March 2026

12,397

DEPRECIATION

At 1 April 2025

1,874

Charge for year

1,578

At 31 March 2026

3,452

NET BOOK VALUE

At 31 March 2026

8,945

At 31 March 2025

10,620

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

2,809

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

84

-

Amounts owed to group undertakings

5,957

-

Other creditors

1,169

1,495

7,210

1,495

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

31/3/26

31/3/25

£

£

Mr B Telfer

Balance outstanding at start of year

(282

)

-

Amounts advanced

-

50

Amounts repaid

(312

)

(332

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(594

)

(282

)

Mr M Webb

Balance outstanding at start of year

(307

)

-

Amounts advanced

950

25

Amounts repaid

(312

)

(332

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

331

(307

)

Mr S Webb

Balance outstanding at start of year

(307

)

-

Amounts advanced

1,250

25

Amounts repaid

(312

)

(332

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

631

(307

)

No interest has been charged on the above loan.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Waterhole Bars Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Waterhole Bars Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Waterhole Bars Limited and state those matters that we have agreed to state to the Board of Directors of Waterhole Bars Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Waterhole Bars Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Waterhole Bars Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Waterhole Bars Limited. You consider that Waterhole Bars Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Waterhole Bars Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

Date: .............................................