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Registered number: SC353452 WATER WEIGHTS LIMITED INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
WATER WEIGHTS LIMITED
COMPANY INFORMATION
Directors | Himanshu Suresh Gandhi
| Graham Brading
Registered number | SC353452
Registered office | Unit 1a Howe Moss Drive
| Kirkhill Industrial Estate
| Dyce
| Aberdeen
| Scotland
| AB21 0GL
WATER WEIGHTS LIMITED
CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 3
WATER WEIGHTS LIMITED REGISTERED NUMBER:SC353452
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 3,090,101 |  | 3,090,101 |
|  | 3,090,101 |  | 3,090,101 |
Total assets less current liabilities |  |  | 3,090,101 |  | 3,090,101
Net assets |  |  | 3,090,101 |  | 3,090,101
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 40,000 |  | 40,000
Share premium account |  |  | 122,667 |  | 122,667
Profit and loss account |  |  | 2,927,434 |  | 2,927,434
|  |  | 3,090,101 |  | 3,090,101
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Himanshu Suresh Gandhi
Director
Date: 30 June 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
WATER WEIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Water Weights Ltd is a company incorporated in Scotland. The company's registered address is Unit 1a Howe Moss Drive, Kirkhill Industrial Estate, Dyce, Aberdeen, AB21 0GL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | Going concern
On 1 October 2020, as part of group restructuring, the assets and liabilities of the company were hived up into Unique Seaflex Limited. The directors of Water Weights Limited do not intend to acquire a replacement trade within the foreseeable future, however, the Company remains in a strong net asset position and there is currently no intention to liquidate. Management have confirmed with Group that if monies are required for working capital then payments shall be made from Group in the form of repayments of the debtor balances which remain outstanding at the balance sheet date.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
WATER WEIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 3,090,101 | 3,090,101
| Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.
4. | Controlling party
The parent company is Unique Seaflex Limited which is incorporated in England. The ultimate controlling party is UMG Holdco 1 Ltd, a limited liability company which is incorporated in Jersey. with its registered office address at Aztec Group House, IFC6, The Esplanade, St Helier, Jersey, JE4 0QH. The largest and smallest group in which the results of the company and its subsidiaries are consolidated is that headed by UMGHoldco 1 Limited. No other group financial statements include the results of the company. The consolidated financial statements of this group are not available to the public.
5. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 30 June 2026 by James Pirrie (Senior statutory auditor) on behalf of AAB Audit & Accountancy Limited.
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