Company registration number: 16550066
Annual report and unaudited financial statements
for the period ended 31 May 2026
for
Watson Heor Ltd
Pages for filing with the Registrar
Watson Heor Ltd
Chartered Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Watson Heor Ltd for the period ended 31 May 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Watson Heor Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Watson Heor Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Watson Heor Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Watson Heor Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Watson Heor Ltd. You consider that Watson Heor Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Watson Heor Ltd. 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.
Date: 21 July 2026
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Company registration number: 16550066
Watson Heor Ltd
Balance sheet
as at 31 May 2026
Note £ £
Fixed assets
Tangible assets 4 716
716
Current assets
Debtors (372)
Cash at bank and in hand 10,258
9,886
Creditors: amounts falling due within one year
(6,058)
Net current assets 3,828
Total assets less current liabilities 4,544
NET ASSETS 4,544
Capital and reserves
Called up share capital 2
Profit and loss account 4,542
TOTAL EQUITY 4,544
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 May 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 16550066
Watson Heor Ltd
Balance sheet - continued
as at 31 May 2026
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
Miss L Watson, Director Mrs K Watson, Director
21 July 2026 21 July 2026
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Watson Heor Ltd
Notes to the financial statements
for the period ended 31 May 2026
1 Company information
Watson Heor Ltd is a private company registered in England and Wales. Its registered number is 16550066. The company is limited by shares. Its registered office is Flat 54, Adeline Heights, Maidstone, Kent, ME14 2FP.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer equipment - 33.33% straight line
Taxation
Taxation for the period comprises current taxation. 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 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 Average number of employees
During the period the average number of employees was 2.
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Watson Heor Ltd
Notes to the financial statements - continued
for the period ended 31 May 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 1,074
At 31 May 2026 1,074
Depreciation
Charge for period 358
At 31 May 2026 358
Net book value
At 31 May 2026 716
Cost or valuation at 31 May 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2026 1,074
Cost -
1,074
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