EB Watts Limited - Dormant accounts - members and to registrar (filleted) 24.3

REGISTERED NUMBER: 15647196 (England and Wales)

EB Watts Limited

Unaudited Financial Statements

for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P B Burns

R A Davies

G P Mclean

A W Weeds

REGISTERED OFFICE:

Westgate

Aldridge

Walsall

West Midlands

WS9 8DJ

REGISTERED NUMBER:

15647196 (England and Wales)

FIXED ASSETS

Investments

4

3,000,000

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,000,000

CAPITAL AND RESERVES

Called up share capital

5

3,000,000

SHAREHOLDERS' FUNDS

3,000,000

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 23 October 2026 and were signed on its behalf by:

P B Burns - Director

1.	STATUTORY INFORMATION

EB Watts Limited 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.

Preparation of consolidated financial statements

The financial statements contain information about EB Watts Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, EBW Holdings Limited, Westgate, Aldridge, Walsall, WS9 8DJ.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investment in subsidiary companies are recognised at cost less any provision for impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

3,000,000

NET BOOK VALUE

At 30 April 2026

3,000,000

At 30 April 2025

3,000,000

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

286,031,000

G Ordinary

£0.01

2,860,310

13,969,000

B Ordinary

£0.01

139,690

3,000,000

G Ordinary and B Ordinary shares were allotted and issued for non cash consideration in relation to a demerger agreement made between WCH Property Group Limited (Company number 15646862) and EB Watts Limited.

G Ordinary shares rank equally for voting purposes, dividend rights and distribution rights upon a winding up. The shares are not redeemable.

B Ordinary shares enttle their holders to dividend rights, distribution rights on a winding up, however, no voting rights. Shares are not redeemable.

6.	CONTINGENT LIABILITIES

The company has given cross guarantees to Close Brothers Limited in respect of amounts outstanding with fellow group and connected companies. At the balance sheet date these amounted to £2,532,516 (2025: £2,332,603).

7.	ULTIMATE CONTROLLING PARTY

As at the year end the parent company is EBW Holdings Limited, a company incorporated in England and Wales. P Burns holds the controlling interest in the issued share capital of the parent company.

Group financial statements are prepared by EBW Holdings Limited and copies may be obtained from the Registrar of Companies, Companies House, Crown Way, Cardiff. CF4 3UZ.