REGISTERED NUMBER: 05377434 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

WATERFRAME LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Preston

SECRETARY:

Mrs H J Preston

REGISTERED OFFICE:

85 Great Portland Street

London

W1W 7LT

REGISTERED NUMBER:

05377434 (England and Wales)

ACCOUNTANTS:

GBJ Financial Limited

Sterling House

27 Hatchlands Road

Redhill

Surrey

RH1 6RW

FIXED ASSETS

Tangible assets

4

3,573

4,802

Investments

5

188,585

188,585

192,158

193,387

CURRENT ASSETS

Debtors

6

38,930

79,353

Cash at bank

1,441

8,722

40,371

88,075

CREDITORS

Amounts falling due within one year

7

67,804

60,793

NET CURRENT (LIABILITIES)/ASSETS

(27,433

)

27,282

TOTAL ASSETS LESS CURRENT LIABILITIES

164,725

220,669

CREDITORS

Amounts falling due after more than one year

8

-

2,450

NET ASSETS

164,725

218,219

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

164,625

218,119

164,725

218,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 November 2026 and were signed by:

S J Preston - Director

1.	STATUTORY INFORMATION

Waterframe 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 Waterframe Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures, fittings and bicycle equipment

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Plant and

bicycle

Computer

machinery

equipment

equipment

Totals

£

£

£

£

COST

At 1 March 2025

and 28 February 2026

625

7,371

39,820

47,816

DEPRECIATION

At 1 March 2025

625

6,981

35,408

43,014

Charge for year

-

99

1,130

1,229

At 28 February 2026

625

7,080

36,538

44,243

NET BOOK VALUE

At 28 February 2026

-

291

3,282

3,573

At 28 February 2025

-

390

4,412

4,802

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

188,585

NET BOOK VALUE

At 28 February 2026

188,585

At 28 February 2025

188,585

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

38,844

79,113

Other debtors

86

240

38,930

79,353

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans and overdrafts

2,653

10,648

Trade creditors

210

376

Taxation and social security

923

1,038

Other creditors

64,018

48,731

67,804

60,793

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans

-

2,450