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Registered number: 03671217
Waltons Insurance Brokers Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03671217
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 137,817 34,710
Investments 4 113,270 113,270
251,087 147,980
CURRENT ASSETS
Debtors 5 696,808 1,714,750
Cash at bank and in hand 319,617 447,362
1,016,425 2,162,112
Creditors: Amounts Falling Due Within One Year 6 (668,970 ) (1,821,866 )
NET CURRENT ASSETS (LIABILITIES) 347,455 340,246
TOTAL ASSETS LESS CURRENT LIABILITIES 598,542 488,226
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (29,471 ) (2,539 )
NET ASSETS 569,071 485,687
CAPITAL AND RESERVES
Called up share capital 8 26,000 26,000
Profit and Loss Account 543,071 459,687
SHAREHOLDERS' FUNDS 569,071 485,687
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For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 J M Reynolds
Director
20 September 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Motor vehicles 15% reducing balance
Fixtures and fittings 20% reducing balance
Computer equipment 25% straight line
1.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
1.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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1.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
1.9. Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 13 (2022: 12)
13 12
3. Tangible Assets
Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 June 2022 - 78,354 49,542 127,896
Additions 145,025 557 1,043 146,625
As at 31 May 2023 145,025 78,911 50,585 274,521
Depreciation
As at 1 June 2022 - 59,565 33,621 93,186
Provided during the period 33,235 3,823 6,460 43,518
As at 31 May 2023 33,235 63,388 40,081 136,704
Net Book Value
As at 31 May 2023 111,790 15,523 10,504 137,817
As at 1 June 2022 - 18,789 15,921 34,710
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4. Investments
Other
£
Cost
As at 1 June 2022 113,270
As at 31 May 2023 113,270
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 113,270
As at 1 June 2022 113,270
The company owns 100% ordinary share capital of M.R. Bloor & Co Limited, a company registered in England and Wales. M.R. Bloor & Co Limited registered office address is 11th Floor, The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.
M.R. Bloor & Co Limited financial information for period ended 31 May 2023:
Capital and reserves £127,372
Profit for the period £2,819
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 12,109 9,609
Aged Client Balances 340,629 377,441
Insurance Bank Account 248,958 1,327,700
Other debtor 85,849 -
Directors' loan accounts 9,263 -
696,808 1,714,750
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 16,920 66,634
Other taxes and social security 18,439 14,247
Other creditors 5,995 11,226
Aged Insurer Balances 490,613 1,614,950
Pensions payable 2,444 -
PCC Certificates 16,650 -
Accruals and deferred income 7,169 4,069
Amounts owed to subsidiaries 110,740 110,740
668,970 1,821,866
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7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Deferred Tax 29,471 2,539
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 26,000 26,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Other
2023 2022
£ £
Within 1 year 27,856 17,241
Between 1 and 5 years 34,448 9,619
62,304 26,860
10. Directors Advances, Credits and Guarantees
A director of the company withdrew amounts totalling £13,463 and repaid £4,201. At the balance sheet date the director owed the company £9,263.
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
During the year the company received a loan of £Nil (2022: £20,644) from M.R. Bloor & Co Limited, a wholly owned subsidiary of the company. The balance owing to M.R Bloor & Co Limited at the year end was £110,740 and is repayable on demand.
A company under common control was loaned £50,000 and repaid £Nil during the year. The balance owing from the company at the year end was £50,000 and is repayable on demand.
The aggregate remuneration paid to key management personnel for the year was £168,247 (2022: £169,512).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. General Information
Waltons Insurance Brokers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03671217 . The registered office is 11th Floor The Plaza, 100 Old Hall Street, Liverpool, Merseyside, L3 9QJ.
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