Company Registration No. 08066791 (England and Wales)
Watts Planning Limited
Unaudited accounts
for the year ended 31 May 2026
Watts Planning Limited
Unaudited accounts
Contents
Watts Planning Limited
Company Information
for the year ended 31 May 2026
Director
Andrew Dylan Rawson Watts
Company Number
08066791 (England and Wales)
Registered Office
51 Wilmslow Road
Cheadle
Cheshire
SK8 1HG
England
Accountants
SJM Accounting Services
51 Wilmslow Road
Cheadle
Stockport
Cheshire
SK8 1HG
Watts Planning Limited
Statement of financial position
as at 31 May 2026
Cash at bank and in hand
2,315
2,285
Creditors: amounts falling due within one year
(8,338)
(11,432)
Net current assets
163
3,445
Total assets less current liabilities
203
3,498
Provisions for liabilities
Called up share capital
10
10
Profit and loss account
185
3,478
Shareholders' funds
195
3,488
For the year ending 31 May 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 July 2026 and were signed on its behalf by
Andrew Dylan Rawson Watts
Director
Company Registration No. 08066791
Watts Planning Limited
Notes to the Accounts
for the year ended 31 May 2026
Watts Planning Limited is a private company, limited by shares, registered in England and Wales, registration number 08066791. The registered office is 51 Wilmslow Road, Cheadle, Cheshire, SK8 1HG, England. The principal place of business is Suite 1 13 Craggwood Road, Horsforth, Leeds, LS18 4RW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling which is the functional currency of the company.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Watts Planning Limited
Notes to the Accounts
for the year ended 31 May 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 June 2025
1,107
2,184
3,291
At 31 May 2026
1,107
2,184
3,291
At 1 June 2025
1,054
2,184
3,238
Charge for the year
13
-
13
At 31 May 2026
1,067
2,184
3,251
Amounts falling due within one year
Accrued income and prepayments
2,810
6,147
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
7,386
8,643
Loans from directors
23
844
7
Deferred taxation
2026
2025
Accelerated capital allowances
8
10
Provision at start of year
10
18
Credited to the profit and loss account
(2)
(8)
Provision at end of year
8
10
Watts Planning Limited
Notes to the Accounts
for the year ended 31 May 2026
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Andrew Dylan Rawson Watts
Unsecured interest free loan with no set date for repayment
(844)
821
-
(23)
The director is a creditor of £23 at 31 May 2026 (2025: creditor £844).
10
Transactions with related parties
ADR Watts (Director and shareholder)
Dividends paid in the year £29,400 (2025: £27,745)
11
Average number of employees
During the year the average number of employees was 1 (2025: 1).