REGISTERED NUMBER: 05340443 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Watts with the Delivery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F J Watts

Mrs C A Watts

B J Watts

SECRETARY:

Mrs C A Watts

REGISTERED OFFICE:

2 Toomers Wharf

Canal Walk

Newbury

Berkshire

RG14 1DY

REGISTERED NUMBER:

05340443 (England and Wales)

ACCOUNTANTS:

E J Business Consultants Ltd

2 Toomers Wharf

Canal Walk

Newbury

Berkshire

RG14 1DY

FIXED ASSETS

Tangible assets

4

24,694

32,340

CURRENT ASSETS

Stocks

8,750

8,230

Debtors

5

19,710

11,178

Cash at bank

16,283

4,444

44,743

23,852

CREDITORS

Amounts falling due within one year

6

93,979

67,419

NET CURRENT LIABILITIES

(49,236

)

(43,567

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(24,542

)

(11,227

)

CREDITORS

Amounts falling due after more than one year

7

-

(1,565

)

PROVISIONS FOR LIABILITIES

(4,692

)

(6,145

)

NET LIABILITIES

(29,234

)

(18,937

)

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

(29,335

)

(19,038

)

SHAREHOLDERS' FUNDS

(29,234

)

(18,937

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

F J Watts - Director

1.	STATUTORY INFORMATION

Watts with the Delivery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

16,896

6,060

91,011

3,943

117,910

Additions

-

-

-

586

586

At 31 January 2026

16,896

6,060

91,011

4,529

118,496

DEPRECIATION

At 1 February 2025

9,770

3,797

68,561

3,442

85,570

Charge for year

1,781

566

5,613

272

8,232

At 31 January 2026

11,551

4,363

74,174

3,714

93,802

NET BOOK VALUE

At 31 January 2026

5,345

1,697

16,837

815

24,694

At 31 January 2025

7,126

2,263

22,450

501

32,340

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

5,529

8,525

Other debtors

1,815

376

Prepayments and accrued income

12,366

2,277

19,710

11,178

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

1,113

10,000

Trade creditors

3,948

1,714

Tax

1,128

3,416

Social security and other taxes

17,709

16,749

Other creditors

1,944

2,044

Directors' loan accounts

60,983

24,500

Accruals and deferred income

7,154

8,996

93,979

67,419

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 1-2 years

-

1,565

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

F J Watts and Mrs C A Watts

Balance outstanding at start of year

-

9,406

Amounts repaid

-

(9,406

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

9.	ULTIMATE CONTROLLING PARTY

The controlling party is F J Watts.