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REGISTERED NUMBER: 02025597 (England and Wales)















Unaudited Financial Statements

for the Year Ended

30 April 2023

for

T A Walker Limited

T A Walker Limited (Registered number: 02025597)

Contents of the Financial Statements
for the Year Ended 30 April 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


T A Walker Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: T A Walker





SECRETARY: Mrs J E Walker





REGISTERED OFFICE: Charnwood House
Harcourt Way
Meridian Business Park
Leicestershire
LE19 1WP





REGISTERED NUMBER: 02025597 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
T A Walker Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T A Walker Limited for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of T A Walker Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of T A Walker Limited and state those matters that we have agreed to state to the director of T A Walker Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T A Walker Limited and its director for our work or for this report.

It is your duty to ensure that T A Walker Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of T A Walker Limited. You consider that T A Walker Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T A Walker Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


15 April 2024

T A Walker Limited (Registered number: 02025597)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 117,547 87,978
Investments 5 200,000 200,000
317,547 287,978

CURRENT ASSETS
Stocks 580 525
Debtors 6 303,660 312,825
Cash at bank 4 4
304,244 313,354
CREDITORS
Amounts falling due within one year 7 691,164 561,446
NET CURRENT LIABILITIES (386,920 ) (248,092 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(69,373

)

39,886

PROVISIONS FOR LIABILITIES 11,770 16,581
NET (LIABILITIES)/ASSETS (81,143 ) 23,305

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Share premium 11,353 11,353
Retained earnings (93,496 ) 10,952
SHAREHOLDERS' FUNDS (81,143 ) 23,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

T A Walker Limited (Registered number: 02025597)

Balance Sheet - continued
30 April 2023


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 15 April 2024 and were signed by:





T A Walker - Director


T A Walker Limited (Registered number: 02025597)

Notes to the Financial Statements
for the Year Ended 30 April 2023


1. STATUTORY INFORMATION

T A Walker 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 T A Walker 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 represents net invoiced sales of goods, excluding VAT, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 - 15% reducing balance
Fixtures and fittings - 33% reducing balance
Motor vehicles - 25% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


T A Walker Limited (Registered number: 02025597)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


2. ACCOUNTING POLICIES - continued
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2022 65,538 20,584 232,435 318,557
Additions - - 72,000 72,000
Disposals - - (27,250 ) (27,250 )
At 30 April 2023 65,538 20,584 277,185 363,307
DEPRECIATION
At 1 May 2022 61,516 18,946 150,117 230,579
Charge for year 603 547 37,686 38,836
Eliminated on disposal - - (23,655 ) (23,655 )
At 30 April 2023 62,119 19,493 164,148 245,760
NET BOOK VALUE
At 30 April 2023 3,419 1,091 113,037 117,547
At 30 April 2022 4,022 1,638 82,318 87,978

T A Walker Limited (Registered number: 02025597)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2022
and 30 April 2023 200,000
NET BOOK VALUE
At 30 April 2023 200,000
At 30 April 2022 200,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 257,865 281,187
Corporation tax 7,596 -
Prepayments and accrued income 38,199 31,638
303,660 312,825

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 35,698 67,056
Payments on account - 5,750
Trade creditors 210,836 236,950
Amounts owed to group undertakings 265,251 165,803
Corporation tax - 7,558
Social security and other taxes 6,434 7,301
VAT 17,842 20,981
Other creditors 883 7,738
Pension control 827 677
Net wages 5,166 -
Directors' current accounts 122,824 2,232
Accruals and deferred income 25,403 39,400
691,164 561,446

T A Walker Limited (Registered number: 02025597)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.23 30.4.22
£    £   
Bank overdrafts 35,698 67,056

The bank overdraft is secured by a debenture dated 11 July 2000 including a fixed charge over all present freehold and leasehold property, a first fixed charge over all book and other debts, chattels,goodwill and uncalled capital, both present and future, and a first floating charge over all assets and undertakings both present and future.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

30.4.23 30.4.22
£    £   
T A Walker
Balance outstanding at start of year - -
Amounts advanced 8,513 -
Amounts repaid (8,513 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

11. ILLEGAL DIVIDENDS

During the year, under Section 830 of the Companies Act 2006 excess dividends were paid inadvertently. The directors do not intend to take any further dividends until reserves are adequate for them to do so.

12. GOING CONCERN

The company relies on the continuing support of its director. The director has agreed to continue to support the company for the foreseeable future as necessary.