REGISTERED NUMBER: 00203464 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

WATERS (1802) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R G W Caldicott

Ms L Caldicott

REGISTERED OFFICE:

Highdown House

11 Highdown Road

Leamington Spa

Warwickshire

CV31 1XT

REGISTERED NUMBER:

00203464 (England and Wales)

BANKERS:

Starling Bank

5th Floor

London Fruit and Wool Exchange

1 Duval Square

London

E1 6PW

FIXED ASSETS

Tangible assets

4

17,345

23,187

Investment property

5

800,000

800,000

817,345

823,187

CURRENT ASSETS

Debtors

1,276

100

Cash at bank

69,309

55,958

70,585

56,058

CREDITORS

Amounts falling due within one year

32,614

23,367

NET CURRENT ASSETS

37,971

32,691

TOTAL ASSETS LESS CURRENT LIABILITIES

855,316

855,878

PROVISIONS FOR LIABILITIES

3,296

4,406

NET ASSETS

852,020

851,472

CAPITAL AND RESERVES

Called up share capital

6

44,655

44,655

Revaluation reserve

7

341,246

341,246

Retained earnings

466,119

465,571

SHAREHOLDERS' FUNDS

852,020

851,472

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 October 2026 and were signed on its behalf by:

R G W Caldicott - Director

1.	STATUTORY INFORMATION

Waters (1802) 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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company and is rounded to the nearest £1.

Turnover

Turnover comprises the value of sales (excluding value added tax) of goods and services provided in the normal course of business.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2025

and 31 July 2026

43,806

DEPRECIATION

At 1 August 2025

20,619

Charge for year

5,842

At 31 July 2026

26,461

NET BOOK VALUE

At 31 July 2026

17,345

At 31 July 2025

23,187

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2025

and 31 July 2026

800,000

NET BOOK VALUE

At 31 July 2026

800,000

At 31 July 2025

800,000

The fair value of the investment property was determined by a firm of independent professional valuers. The valuation was performed on an open market basis on 30 May 2025. The directors believe that this valuation remains appropriate and accurately reflects the fair value of the property.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

18,774

Ordinary A

£1

18,774

18,774

17,881

Ordinary B

£1

17,881

17,881

8,000

Ordinary C

£1

8,000

8,000

44,655

44,655

7.

RESERVES

Revaluation

reserve

£

At 1 August 2025

and 31 July 2026

341,246