REGISTERED NUMBER: 08268746 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Watts Healthcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Jashpal Singh Thind

REGISTERED OFFICE:

Office 1

21 Hatherton Street

Walsall

WS4 2LA

REGISTERED NUMBER:

08268746 (England and Wales)

ACCOUNTANTS:

Dhillon Accountants Limited

Chartered Accountants

Office 1

21 Hatherton Street

Walsall

WS4 2LA

FIXED ASSETS

Tangible assets

4

90,333

104,905

CURRENT ASSETS

Debtors

5

773,330

708,546

Cash at bank and in hand

96,711

188,055

870,041

896,601

CREDITORS

Amounts falling due within one year

6

(1,772,972

)

(2,112,811

)

NET CURRENT LIABILITIES

(902,931

)

(1,216,210

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(812,598

)

(1,111,305

)

PROVISIONS FOR LIABILITIES

(22,383

)

(26,226

)

NET LIABILITIES

(834,981

)

(1,137,531

)

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

(834,984

)

(1,137,534

)

SHAREHOLDERS' FUNDS

(834,981

)

(1,137,531

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Mr Jashpal Singh Thind - Director

1.	STATUTORY INFORMATION

Watts Healthcare 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated rebates and other similar allowances.

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

Going concern disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2025 - 45 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

-

442,979

442,979

Additions

802

9,375

10,177

At 30 April 2026

802

452,354

453,156

DEPRECIATION

At 1 May 2025

-

338,074

338,074

Charge for year

-

24,749

24,749

At 30 April 2026

-

362,823

362,823

NET BOOK VALUE

At 30 April 2026

802

89,531

90,333

At 30 April 2025

-

104,905

104,905

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

128,502

111,125

Other debtors

644,828

597,421

773,330

708,546

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

15,452

15,392

Amounts owed to group undertakings

1,501,654

1,777,440

Taxation and social security

149,828

187,032

Other creditors

106,038

132,947

1,772,972

2,112,811

7.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is Jeeves Estates Limited by virtue of his ownership of 100% of the issued share capital in the company.