Company No: 08127339 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	C E Waterton
	P Waterton

SECRETARY

C E Waterton

REGISTERED OFFICE	Behren House Tang Road
	Felliscliffe
	Harrogate
	HG3 2JX
	United Kingdom

COMPANY NUMBER

08127339 (England and Wales)

ACCOUNTANT	S&W Partners (Leeds) Limited
	3rd Floor, 56 Wellington Street
	Leeds
	LS1 2EE

BANKERS	National Westminister
	PO Box 959
	96 Brighton Road
	Coulsdon
	Surrey
	CR5 2YS

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	78,082		118,229
Investment property	4	600,000		600,000
Investments		196,007		196,007
		874,089		914,236
Current assets
Debtors	5	85,751		842,529
Cash at bank and in hand		763,893		3,254
		849,644		845,783
Creditors: amounts falling due within one year	6	( 840,076)		( 846,981)
Net current assets/(liabilities)		9,568		(1,198)
Total assets less current liabilities		883,657		913,038
Creditors: amounts falling due after more than one year	7	( 27,003)		( 39,883)
Net assets		856,654		873,155
Capital and reserves
Called-up share capital		104		104
Profit and loss account		856,550		873,051
Total shareholders' funds		856,654		873,155

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Vestwater Ltd (registered number: 08127339) were approved and authorised for issue by the Board of Directors on 24 June 2026. They were signed on its behalf by:

P Waterton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Vestwater Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Behren House Tang Road, Felliscliffe, Harrogate, HG3 2JX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Vestwater Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover comprises revenue recognised by the company in respect of rent receivable during the year, exclusive of Value Added Tax.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	168,472		168,472
Additions	2,022		2,022
At 31 December 2025	170,494		170,494
Accumulated depreciation
At 01 January 2025	50,243		50,243
Charge for the financial year	42,169		42,169
At 31 December 2025	92,412		92,412
Net book value
At 31 December 2025	78,082		78,082
At 31 December 2024	118,229		118,229

4. Investment property

	Investment property
	£
Valuation
As at 01 January 2025	600,000
As at 31 December 2025	600,000

The 2025 valuations were made by the directors, on an open market value basis.

5. Debtors

	2025		2024
	£		£
Trade debtors	47,619		47,618
Other debtors	38,132		794,911
	85,751		842,529

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	6,725		10,008
Trade creditors	( 8,718)		( 16,943)
Other taxation and social security	1,362		( 61)
Other creditors	840,707		853,977
	840,076		846,981

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	25,863		39,883
Taxation and social security	1,140		0
	27,003		39,883

There are no amounts included above in respect of which any security has been given by the small entity.