ACCOUNTS - Final Accounts preparation

Registered number: 06560631

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2026

	WATERPARK GRANGE LIMITED


WATERPARK GRANGE LIMITED REGISTERED NUMBER:06560631

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	8,531		9,418
Cash at bank and in hand		8,854		6,562
		17,385		15,980
Creditors: amounts falling due within one year	5	(17,385)		(15,980)
Net current assets			-		-
Total assets less current liabilities			-		-

Net assets			-		-

Capital and reserves
	-	-

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 September 2026.

Mr N Kohli

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1


WATERPARK GRANGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

The company is a company limited by guarantee, incorporated in England and Wales.

The address of its registered office is:
22 Church Street
Eccles
Manchester
M30 0DF

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue represents rental income receivable from tenants during the year and is recognised on an accruals basis. Rental income received in advnace is deferred and regognised in the period to which it relates.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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WATERPARK GRANGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

Debtors

					2026	2025
					£	£


Prepayments and accrued income	8,531	9,418
	8,531	9,418

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	2,357	3,465
Accruals and deferred income	4,155	6,667
Other creditors	10,873	5,848
	17,385	15,980


6.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

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