REGISTERED NUMBER: 08800375 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Claud Waterer Commercial Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

J F Sadler

REGISTERED OFFICE:

Henchers Farm

Bepton Road

Bepton

Midhurst

West Sussex

GU29 0NB

REGISTERED NUMBER:

08800375 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

1,296

283

CURRENT ASSETS

Debtors

6

672

10,272

Cash at bank

18,118

25,292

18,790

35,564

CREDITORS

Amounts falling due within one year

7

(7,872

)

(15,518

)

NET CURRENT ASSETS

10,918

20,046

TOTAL ASSETS LESS CURRENT LIABILITIES

12,214

20,329

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

12,212

20,327

SHAREHOLDERS' FUNDS

12,214

20,329

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 director acknowledges his 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 Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

J F Sadler - Director

1.	STATUTORY INFORMATION

Claud Waterer Commercial 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue 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.

Computer equipment

-

33% on cost

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

Cost

At 1 April 2025

3,102

Additions

1,944

At 31 March 2026

5,046

Depreciation

At 1 April 2025

2,819

Charge for year

931

At 31 March 2026

3,750

Net book value

At 31 March 2026

1,296

At 31 March 2025

283

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

-

9,600

Other debtors

672

672

672

10,272

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

-

42

Taxation and social security

3,954

12,022

Other creditors

3,918

3,454

7,872

15,518