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Registered number: 05573497
Walkers CS Limited
Financial Statements
For The Year Ended 31 March 2024
Hill Wooldridge Accountants Ltd
Chartered Certified Accountants
55 Crown Street
Brentwood
Essex
CM14 4BD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05573497
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 384,162 228,093
384,162 228,093
CURRENT ASSETS
Stocks 5 210,955 -
Debtors 6 1,310,704 1,520,630
Cash at bank and in hand 545,956 353,913
2,067,615 1,874,543
Creditors: Amounts Falling Due Within One Year 7 (1,171,715 ) (647,467 )
NET CURRENT ASSETS (LIABILITIES) 895,900 1,227,076
TOTAL ASSETS LESS CURRENT LIABILITIES 1,280,062 1,455,169
Creditors: Amounts Falling Due After More Than One Year 8 (147,250 ) -
NET ASSETS 1,132,812 1,455,169
CAPITAL AND RESERVES
Called up share capital 9 400 400
Profit and Loss Account 1,132,412 1,454,769
SHAREHOLDERS' FUNDS 1,132,812 1,455,169
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Page 2
For the year ending 31 March 2024 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 Lee Walker
Director
21st March 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Walkers CS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05573497 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.
2. Accounting Policies
2.1. 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.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Leasehold 10% of cost per year
Plant & Machinery 25% of witten down value per year
Motor Vehicles 25% of witten down value per year
Computer Equipment 25% of witten down value per year
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 112 (2023: 107)
112 107
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 93,886 173,327 266,421 6,039 539,673
Additions - 38,064 203,195 - 241,259
As at 31 March 2024 93,886 211,391 469,616 6,039 780,932
Depreciation
As at 1 April 2023 27,587 131,853 149,380 2,760 311,580
Provided during the period 9,388 9,516 65,465 821 85,190
As at 31 March 2024 36,975 141,369 214,845 3,581 396,770
Net Book Value
As at 31 March 2024 56,911 70,022 254,771 2,458 384,162
As at 1 April 2023 66,299 41,474 117,041 3,279 228,093
5. Stocks
2024 2023
£ £
Materials 48,776 -
Work in progress 162,179 -
210,955 -
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,252,066 1,486,381
Prepayments and accrued income 16,652 12,263
Other debtors - 20,000
Amounts owed by associates 41,986 1,986
1,310,704 1,520,630
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 45,135 46,663
Trade creditors 119,251 47,206
Bank loans and overdrafts 131,643 25,000
Other loans 510,356 -
Corporation tax 123,315 146,632
Other taxes and social security 19,687 48,194
VAT 134,754 258,371
Other creditors 1,129 12,353
Pension contributions 33,200 20,538
Credit card - 2,179
Accruals and deferred income 22,366 18,242
Directors' loan accounts 15,850 14,560
Amounts owed to associates 15,029 7,529
1,171,715 647,467
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 147,250 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 400 400
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