2023-05-012024-03-312024-03-31false03754495WALKER SINGLETON (RESIDENTIAL) LIMITED2025-02-1868310falseiso4217:GBPxbrli:pure037544952023-05-01037544952024-03-31037544952023-05-012024-03-31037544952022-05-01037544952023-04-30037544952022-05-012023-04-3003754495bus:SmallEntities2023-05-012024-03-3103754495bus:AuditExempt-NoAccountantsReport2023-05-012024-03-3103754495bus:FullAccounts2023-05-012024-03-3103754495bus:PrivateLimitedCompanyLtd2023-05-012024-03-3103754495core:WithinOneYear2024-03-3103754495core:AfterOneYear2024-03-3103754495core:WithinOneYear2023-04-3003754495core:AfterOneYear2023-04-3003754495core:ShareCapital2024-03-3103754495core:SharePremium2024-03-3103754495core:RevaluationReserve2024-03-3103754495core:OtherReservesSubtotal2024-03-3103754495core:RetainedEarningsAccumulatedLosses2024-03-3103754495core:ShareCapital2023-04-3003754495core:SharePremium2023-04-3003754495core:RevaluationReserve2023-04-3003754495core:OtherReservesSubtotal2023-04-3003754495core:RetainedEarningsAccumulatedLosses2023-04-3003754495core:LandBuildings2024-03-3103754495core:PlantMachinery2024-03-3103754495core:Vehicles2024-03-3103754495core:FurnitureFittings2024-03-3103754495core:OfficeEquipment2024-03-3103754495core:NetGoodwill2024-03-3103754495core:IntangibleAssetsOtherThanGoodwill2024-03-3103754495core:ListedExchangeTraded2024-03-3103754495core:UnlistedNon-exchangeTraded2024-03-3103754495core:LandBuildings2023-04-3003754495core:PlantMachinery2023-04-3003754495core:Vehicles2023-04-3003754495core:FurnitureFittings2023-04-3003754495core:OfficeEquipment2023-04-3003754495core:NetGoodwill2023-04-3003754495core:IntangibleAssetsOtherThanGoodwill2023-04-3003754495core:ListedExchangeTraded2023-04-3003754495core:UnlistedNon-exchangeTraded2023-04-3003754495core:LandBuildings2023-05-012024-03-3103754495core:PlantMachinery2023-05-012024-03-3103754495core:Vehicles2023-05-012024-03-3103754495core:FurnitureFittings2023-05-012024-03-3103754495core:OfficeEquipment2023-05-012024-03-3103754495core:NetGoodwill2023-05-012024-03-3103754495core:IntangibleAssetsOtherThanGoodwill2023-05-012024-03-3103754495core:ListedExchangeTraded2023-05-012024-03-3103754495core:UnlistedNon-exchangeTraded2023-05-012024-03-3103754495core:MoreThanFiveYears2023-05-012024-03-3103754495core:Non-currentFinancialInstruments2024-03-3103754495core:Non-currentFinancialInstruments2023-04-3003754495dpl:CostSales2023-05-012024-03-3103754495dpl:DistributionCosts2023-05-012024-03-3103754495core:LandBuildings2023-05-012024-03-3103754495core:PlantMachinery2023-05-012024-03-3103754495core:Vehicles2023-05-012024-03-3103754495core:FurnitureFittings2023-05-012024-03-3103754495core:OfficeEquipment2023-05-012024-03-3103754495dpl:AdministrativeExpenses2023-05-012024-03-3103754495core:NetGoodwill2023-05-012024-03-3103754495core:IntangibleAssetsOtherThanGoodwill2023-05-012024-03-3103754495dpl:GroupUndertakings2023-05-012024-03-3103754495dpl:ParticipatingInterests2023-05-012024-03-3103754495dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-03-3103754495core:ListedExchangeTraded2023-05-012024-03-3103754495dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-03-3103754495core:UnlistedNon-exchangeTraded2023-05-012024-03-3103754495dpl:CostSales2022-05-012023-04-3003754495dpl:DistributionCosts2022-05-012023-04-3003754495core:LandBuildings2022-05-012023-04-3003754495core:PlantMachinery2022-05-012023-04-3003754495core:Vehicles2022-05-012023-04-3003754495core:FurnitureFittings2022-05-012023-04-3003754495core:OfficeEquipment2022-05-012023-04-3003754495dpl:AdministrativeExpenses2022-05-012023-04-3003754495core:NetGoodwill2022-05-012023-04-3003754495core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3003754495dpl:GroupUndertakings2022-05-012023-04-3003754495dpl:ParticipatingInterests2022-05-012023-04-3003754495dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3003754495core:ListedExchangeTraded2022-05-012023-04-3003754495dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3003754495core:UnlistedNon-exchangeTraded2022-05-012023-04-3003754495core:NetGoodwill2024-03-3103754495core:IntangibleAssetsOtherThanGoodwill2024-03-3103754495core:LandBuildings2024-03-3103754495core:PlantMachinery2024-03-3103754495core:Vehicles2024-03-3103754495core:FurnitureFittings2024-03-3103754495core:OfficeEquipment2024-03-3103754495core:AfterOneYear2024-03-3103754495core:WithinOneYear2024-03-3103754495core:ListedExchangeTraded2024-03-3103754495core:UnlistedNon-exchangeTraded2024-03-3103754495core:ShareCapital2024-03-3103754495core:SharePremium2024-03-3103754495core:RevaluationReserve2024-03-3103754495core:OtherReservesSubtotal2024-03-3103754495core:RetainedEarningsAccumulatedLosses2024-03-3103754495core:NetGoodwill2023-04-3003754495core:IntangibleAssetsOtherThanGoodwill2023-04-3003754495core:LandBuildings2023-04-3003754495core:PlantMachinery2023-04-3003754495core:Vehicles2023-04-3003754495core:FurnitureFittings2023-04-3003754495core:OfficeEquipment2023-04-3003754495core:AfterOneYear2023-04-3003754495core:WithinOneYear2023-04-3003754495core:ListedExchangeTraded2023-04-3003754495core:UnlistedNon-exchangeTraded2023-04-3003754495core:ShareCapital2023-04-3003754495core:SharePremium2023-04-3003754495core:RevaluationReserve2023-04-3003754495core:OtherReservesSubtotal2023-04-3003754495core:RetainedEarningsAccumulatedLosses2023-04-3003754495core:NetGoodwill2022-05-0103754495core:IntangibleAssetsOtherThanGoodwill2022-05-0103754495core:LandBuildings2022-05-0103754495core:PlantMachinery2022-05-0103754495core:Vehicles2022-05-0103754495core:FurnitureFittings2022-05-0103754495core:OfficeEquipment2022-05-0103754495core:AfterOneYear2022-05-0103754495core:WithinOneYear2022-05-0103754495core:ListedExchangeTraded2022-05-0103754495core:UnlistedNon-exchangeTraded2022-05-0103754495core:ShareCapital2022-05-0103754495core:SharePremium2022-05-0103754495core:RevaluationReserve2022-05-0103754495core:OtherReservesSubtotal2022-05-0103754495core:RetainedEarningsAccumulatedLosses2022-05-0103754495core:AfterOneYear2023-05-012024-03-3103754495core:WithinOneYear2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-03-3103754495core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3103754495core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3103754495core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3003754495core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3003754495core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3003754495core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3003754495core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3003754495core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3003754495core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3003754495core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3003754495core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3003754495bus:Director12023-05-012024-03-3103754495bus:Director22023-05-012024-03-3103754495bus:Director32023-05-012024-03-3103754495bus:Director42023-05-012024-03-3103754495bus:Director52023-05-012024-03-3103754495core:FurnitureFittingsToolsEquipment2023-04-3003754495core:FurnitureFittingsToolsEquipment2023-05-012024-03-3103754495core:FurnitureFittingsToolsEquipment2024-03-31

WALKER SINGLETON (RESIDENTIAL) LIMITED

Registered Number
03754495
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

WALKER SINGLETON (RESIDENTIAL) LIMITED
Company Information
for the period from 1 May 2023 to 31 March 2024

Directors

BARKER, Ryan Grant
CHAPMAN, Allan Mark
DIAKIW, Paul Michael
HEY, Daniel Charles
WAITES, Benjamin Lawrence

Company Secretary

CLARK, Kathryn

Registered Address

Property House Lister Lane
Halifax
West Yorkshire
HX1 5AS

Registered Number

03754495 (England and Wales)
WALKER SINGLETON (RESIDENTIAL) LIMITED
Statement of Financial Position
31 March 2024

Notes

31 Mar 2024

30 Apr 2023

£

£

£

£

Fixed assets
Intangible assets3217,923244,771
Tangible assets415,68517,395
Investments517,81217,812
251,420279,978
Current assets
Debtors6249,160157,110
Cash at bank and on hand89,609114,574
338,769271,684
Creditors amounts falling due within one year7(511,601)(471,763)
Net current assets (liabilities)(172,832)(200,079)
Total assets less current liabilities78,58879,899
Creditors amounts falling due after one year8(13,965)(23,274)
Provisions for liabilities9(6,789)-
Net assets57,83456,625
Capital and reserves
Called up share capital1010
Profit and loss account57,82456,615
Shareholders' funds57,83456,625
The financial statements were approved and authorised for issue by the Board of Directors on 18 February 2025, and are signed on its behalf by:
DIAKIW, Paul Michael
Director
Registered Company No. 03754495
WALKER SINGLETON (RESIDENTIAL) LIMITED
Notes to the Financial Statements
for the period ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings5
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year2217
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 May 23361,41220,675382,087
At 31 March 24361,41220,675382,087
Amortisation and impairment
At 01 May 23131,4775,839137,316
Charge for year23,4823,36626,848
At 31 March 24154,9599,205164,164
Net book value
At 31 March 24206,45311,470217,923
At 30 April 23229,93514,836244,771
4.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 May 2334,36934,369
Additions2,1502,150
At 31 March 2436,51936,519
Depreciation and impairment
At 01 May 2316,97416,974
Charge for year3,8603,860
At 31 March 2420,83420,834
Net book value
At 31 March 2415,68515,685
At 30 April 2317,39517,395
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 May 2317,81217,812
At 31 March 2417,81217,812
Net book value
At 31 March 2417,81217,812
At 30 April 2317,81217,812

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables100,13294,402
Other debtors80,16418,302
Prepayments and accrued income68,86444,406
Total249,160157,110
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables39,63236,527
Bank borrowings and overdrafts10,1629,951
Taxation and social security32,94624,292
Other creditors363,225392,351
Accrued liabilities and deferred income65,6368,642
Total511,601471,763
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,96523,274
Total13,96523,274
9.Provisions for liabilities
The provision for deferred tax is made up of £6,789 in respect of accelerated capital allowances,

2024

2023

££
Net deferred tax liability (asset)6,789-
Total6,789-
10.Pension commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
11.Operating lease commitments
At 31st March 2024 the company had future minimum lease payments under non-cancellable operating leases of £67,105 (2023 - £74,246).
12.Related party transactions
Amounts included under Other Debtors totalling £78,664 (2023 - £18,302) and amounts included under Other Creditors totalling £318,801 (2023 - £246,590) are owed from/to related undertakings.