WATCHMAN ACCOUNTANTS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13800518

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,725		3,337

			1,725		3,337
CURRENT ASSETS
Debtors	5	44,695		34,076
Cash at bank and in hand		174,933		138,042

		219,628		172,118
Creditors: Amounts Falling Due Within One Year	6	(61,486 )		(57,121 )

NET CURRENT ASSETS (LIABILITIES)			158,142		114,997

TOTAL ASSETS LESS CURRENT LIABILITIES			159,867		118,334

NET ASSETS			159,867		118,334

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			159,865		118,332

SHAREHOLDERS' FUNDS			159,867		118,334

Page 1

Page 2

WATCHMAN ACCOUNTANTS LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Watchman

Director

21/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

WATCHMAN ACCOUNTANTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13800518 . The registered office is 48 The Causeway, Chippenham, Wiltshire, SN15 3DD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% S.L.
Computer Equipment	20% S.L.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	3,000	5,061	8,061

As at 31 December 2025	3,000	5,061	8,061

Depreciation
As at 1 January 2025	1,800	2,924	4,724
Provided during the period	600	1,012	1,612

As at 31 December 2025	2,400	3,936	6,336

Net Book Value
As at 31 December 2025	600	1,125	1,725

As at 1 January 2025	1,200	2,137	3,337

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WATCHMAN ACCOUNTANTS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,840	32,274
Other debtors	1,855	1,802

	44,695	34,076

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,018	7,707
Other creditors	384	3,052
Taxation and social security	53,084	46,362

	61,486	57,121

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2