REGISTERED NUMBER: 07246591 (England and Wales)

Financial Statements for the Year Ended 30 June 2026

for

Washington Square Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J King

P D Sault

REGISTERED OFFICE:

87 High Street

Hanham

Bristol

BS15 3QG

REGISTERED NUMBER:

07246591 (England and Wales)

ACCOUNTANTS:

PBTA Keynsham Limited

60A High Street

Keynsham

N E Somerset

BS31 1DX

FIXED ASSETS

Tangible assets

3

1,396

1,297

Investments

4

50,650

57,874

52,046

59,171

CURRENT ASSETS

Debtors

5

12,789

15,327

Cash at bank

15,358

4,509

28,147

19,836

CREDITORS

Amounts falling due within one year

6

31,777

30,060

NET CURRENT LIABILITIES

(3,630

)

(10,224

)

TOTAL ASSETS LESS CURRENT LIABILITIES

48,416

48,947

CREDITORS

Amounts falling due after more than one year

7

-

2,080

NET ASSETS

48,416

46,867

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

48,316

46,767

48,416

46,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 14 October 2026 and were signed on its behalf by:

A J King - Director

P D Sault - Director

1.	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 as modified by the revaluation of certain assets.

Turnover

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

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

Plant and machinery etc

-

33% on cost and 15% on reducing balance

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

14,822

Additions

2,288

Disposals

(14,822

)

At 30 June 2026

2,288

DEPRECIATION

At 1 July 2025

13,525

Charge for year

892

Eliminated on disposal

(13,525

)

At 30 June 2026

892

NET BOOK VALUE

At 30 June 2026

1,396

At 30 June 2025

1,297

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 July 2025

57,874

Disposals

(10,000

)

Revaluations

2,776

At 30 June 2026

50,650

NET BOOK VALUE

At 30 June 2026

50,650

At 30 June 2025

57,874

Cost or valuation at 30 June 2026 is represented by:

Other

investments

£

Valuation in 2025

3,874

Valuation in 2026

2,776

Cost

44,000

50,650

If Prudential Investments had not been revalued they would have been included at the following historical cost:

30.6.26

30.6.25

£

£

Cost

44,000

54,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Amounts owed by group undertakings

12,756

12,756

Other debtors

33

2,571

12,789

15,327

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

-

2,315

Taxation and social security

25,880

25,183

Other creditors

5,897

2,562

31,777

30,060

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Other creditors

-

2,080