Walk Over Water Limited

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

Registered number: 06047326

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	47,971		47,971

		47,971		47,971
Creditors: Amounts Falling Due Within One Year	6	(325,105 )		(324,745 )

NET CURRENT ASSETS (LIABILITIES)			(277,134 )		(276,774 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(277,134 )		(276,774 )

Creditors: Amounts Falling Due After More Than One Year	7		(20,754 )		(20,754 )

NET LIABILITIES			(297,888 )		(297,528 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(297,988 )		(297,628 )

SHAREHOLDERS' FUNDS			(297,888)		(297,528)

Page 1

Page 2

Walk Over Water Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Darius Hasan Mosavi

Director

22nd October 2026

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

1. General Information

Walk Over Water Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06047326 . The registered office is Six Ways Business Centre, 1 Guildford Street, Birmingham, B19 2HN.

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. 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:

Freehold	Over expected useful life
Leasehold	Over expected useful life
Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 April 2025	159,589	18,610	2,100	2,892

As at 31 March 2026	159,589	18,610	2,100	2,892

Depreciation
As at 1 April 2025	159,589	18,610	2,100	2,892

As at 31 March 2026	159,589	18,610	2,100	2,892

Net Book Value
As at 31 March 2026	-	-	-	-

As at 1 April 2025	-	-	-	-


	Fixtures & Fittings	Total
	£	£
Cost
As at 1 April 2025	12,998	196,189

As at 31 March 2026	12,998	196,189

...CONTINUED

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Page 4

Walk Over Water Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	12,998	196,189

As at 31 March 2026	12,998	196,189

Net Book Value
As at 31 March 2026	-	-

As at 1 April 2025	-	-

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	47,971	47,971

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	321,732	320,918
Taxation and social security	3,373	3,827

	325,105	324,745

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	20,754	20,754

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100