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| ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS |
| OF WATERSPLASH CLUB LIMITED, FOR THE YEAR ENDED 31 OCTOBER 2025 |
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| In order to assist you to fulfil your duties under the Companies Act 2006,
we have prepared for your approval the accounts of Watersplash Club Limited for the year ended
31 October 2025 as set out on pages - to
5 from the company's accounting records and from
information and explanations you have given us. |
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| As a practising member of the ACCA, we are subject to
its ethical and other professional requirements which are detailed on their website. |
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| This report is made solely to the Board of Directors of Watersplash Club Limited,
as a body, in accordance with the terms of our engagement letter dated .
Our work has been undertaken solely to prepare for your approval the accounts of
Watersplash Club Limited and state those matters that we have agreed to state to the Board of Directors
of Watersplash Club Limited, as a body, in this report, in accordance with the requirements
of the ACCA as detailed on their website. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than Watersplash Club Limited and its Board
of Directors as a body for our work or for this report. |
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| It is your duty to ensure that Watersplash Club Limited has kept adequate accounting
records and to prepare statutory accounts that give a true and fair view of the assets,
liabilities, financial position and profitability of Watersplash Club Limited. You consider that
Watersplash Club Limited is exempt from the statutory audit requirement for the year. |
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| We have not been instructed to carry out an audit or a review of the
accounts of Watersplash Club 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 accounts. |
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| Willow Accounting & Consultancy |
| 47a Commercial Road |
| Ashley Cross |
| Poole |
| Dorset |
| BH14 0HU |
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| 28 July 2026 |
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| Registered Number: 05250401 |
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| BALANCE SHEET AT 31 October 2025 |
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| | | | | | 2025 | | | | 2024 |
| | | | | | £ | | | | £ |
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| Fixed assets | | | | | | 481,256 | | | | 489,846 |
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| Current assets | | | | 123,836 | | | | 94,507 | | |
| Creditors: amounts falling due within one year | | | | (372,963) | | | | (237,479) | | |
| Net Current Liabilities | | | | | | (249,127) | | | | (142,972) |
| Total assets less current liabilities | | | | | | 232,129 | | | | 346,874 |
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| Creditors: amounts falling due after more than one year | | | | | | 286,355 | | | | 303,909 |
| Accruals and deferred income | | | | | | 1,875 | | | | 1,800 |
| Net (Liabilities) / Assets | | | | | | (56,101) | | | | 41,165 |
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| Capital and reserves | | | | | | (56,101) | | | | 41,165 |
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| Average Number of Employees | | | | | | | | | | |
| During the year the average number of employees was 9. |
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| Company information | | | | | | | | | | |
| Private company limited by shares registered in EW - England and Wales, registered number 05250401. Registered office 76 Barton Court Avenue, Barton on Sea, New Milton, Hants, BH25 7HQ |
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| For the year ending 31 October 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
| These accounts have been prepared in accordance with the provisions applicable to companies subject to the micro-entities regime. |
| These accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
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| Approved by the board on 28 July 2026 and signed on their behalf by | | | | | | | | | | |
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| ............................. | | | | | | | | | | |
| Malcolm Russell Partridge | | | | | | | | | | |
| Director | | | | | | | | | | |
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| TRADING AND PROFIT AND LOSS ACCOUNT |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
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| | | | | | 2025 | | | | 2024 |
| | | | | | £ | | | | £ |
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| Turnover | | | | | | 287,289 | | | | 261,318 |
| Cost of Sales: | | | | | | | | | | |
| Gross Profit | | | | | | 287,289 | | | | 261,318 |
| | | | | | 287,289 | | | | 261,318 |
| Less: | | | | | | | | | | |
| Distribution costs | | | | 769 | | | | 355 | | |
| Administrative expenses | | | | 341,050 | | | | 242,606 | | |
| Interest receivable and similar income | | | | - | | | | (26) | | |
| Interest payable and similar charges | | | | 14,342 | | | | 31,562 | | |
| | | | | | 356,161 | | | | 274,497 |
| Net loss for the year before
taxation | | | | | | (68,872) | | | | (13,179) |
| Net loss for the year after
taxation | | | | | | (68,872) | | | | (13,179) |
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| Prior year adjustment | | | | 28,395 | | | | 94,724 | | |
| | | | | | 28,395 | | | | 94,724 |
| | | | | | (97,267) | | | | (107,903) |
| Retained losses brought forward | | | | | | (261,338) | | | | (153,436) |
| Retained losses carried forward | | | | | | (358,605) | | | | (261,339) |
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| This page does not form part of the Company's
Statutory Accounts and is prepared for the information of the
Directors only. |
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| PROFIT AND LOSS ACCOUNT SUMMARIES |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
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| | | | 2025 | | 2024 |
| | | | £ | | £ |
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| Distribution Costs: | | | | | | |
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| Advertising and sales promotion | | | | 769 | | 355 |
| | | | 769 | | 355 |
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| Interest payable and similar charges: | | | | | | |
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| Interest on loans | | | | 14,342 | | 31,562 |
| | | | 14,342 | | 31,562 |
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| Administrative Expenses: | | | | | | |
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| Rates | | | | 1,229 | | 911 |
| Water rates | | | | 9,522 | | 584 |
| Heat and light (electricity) | | | | 103,848 | | 37,296 |
| Heat and light (gas) | | | | 26,793 | | 14,665 |
| Cleaning | | | | 16,243 | | 16,220 |
| Wages - regular | | | | 77,773 | | 84,446 |
| NIC employer (wages and salaries) | | | | - | | 820 |
| Pension contributions | | | | - | | 459 |
| Staff welfare | | | | 1,274 | | 1,673 |
| Repairs and maintenance | | | | 51,004 | | 33,958 |
| Motor expenses | | | | - | | 392 |
| Motor vehicle leasing | | | | 8,605 | | 4,354 |
| Accountancy fees | | | | 1,903 | | 1,800 |
| Professional fees | | | | 2,070 | | 6,169 |
| Consultancy fees | | | | 18,000 | | 18,000 |
| Legal costs (revenue) | | | | 551 | | 226 |
| Insurance | | | | 6,360 | | 3,177 |
| Protective clothing | | | | 169 | | 422 |
| Printing, postage and stationery | | | | 1,387 | | 1,231 |
| Computer consumables | | | | 2,229 | | 1,375 |
| Telephone | | | | 1,297 | | 3,269 |
| Rental of equipment | | | | 1,320 | | 1,180 |
| Charitable donations | | | | 20 | | 20 |
| Bank charges | | | | 428 | | 170 |
| HMRC penalties | | | | 435 | | 75 |
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| Depreciation and Amortisation: | | | | | | |
| Depreciation of land and buildings | | | | 5,216 | | 5,216 |
| Depreciation of plant and machinery | | | | 3,374 | | 4,498 |
| | | | 341,050 | | 242,606 |
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