Company No: 16332451 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.08.2026
		£
Current assets
Debtors	3	100
Cash at bank and in hand		649
		749
Creditors: amounts falling due within one year	4	( 2,250)
Net current liabilities		(1,501)
Total assets less current liabilities		(1,501)
Net liabilities		( 1,501)
Capital and reserves
Called-up share capital		100
Profit and loss account		( 1,601 )
Total shareholder's deficit		( 1,501)

For the financial period ending 31 August 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Watson & Company (Bristol) Wealth Limited (registered number: 16332451) were approved and authorised for issue by the Director on 27 October 2026. They were signed on its behalf by:

Mr M D Watson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Watson & Company (Bristol) Wealth Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Watson & Co 92 Whiteladies Road, Clifton, Bristol, BS8 2QN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

These financial statements cover the period from incorporation on 21 March 2025 to 31 August 2026.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 21.03.2025 to 31.08.2026
	Number
Monthly average number of persons employed by the Company during the period, including the director	0

3. Debtors

	31.08.2026
	£
Other debtors	100

4. Creditors: amounts falling due within one year

	31.08.2026
	£
Amounts owed to Group undertakings	1,000
Accruals	1,250
	2,250