Company registration number 13255962 (England and Wales)
WALLER HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
WALLER HOLDINGS LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
WALLER HOLDINGS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investment property
3
542,768
542,768
Current assets
Debtors
4
12,000
12,000
Cash at bank and in hand
871,174
359,102
883,174
371,102
Creditors: amounts falling due within one year
5
(431,330)
(88,341)
Net current assets
451,844
282,761
Total assets less current liabilities
994,612
825,529
Creditors: amounts falling due after more than one year
6
(224,472)
(232,199)
Net assets
770,140
593,330
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
770,040
593,230
Total equity
770,140
593,330

For the financial year ended 30 September 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 June 2025
D Waller
Director
Company registration number 13255962 (England and Wales)
WALLER HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Waller Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 200 Pasture Lane, Bradford, BD7 2SE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value of rental income received in the normal course of business. Turnover is recognised on the provision of service obligation where a right to consideration is due.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Group accounts

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.5
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
WALLER HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
3
Investment property
2024
£
Fair value
At 1 October 2023 and 30 September 2024
542,768

Investment properties stated at cost as the director feels this represents the fair value of the properties.

4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
12,000
12,000
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
7,303
7,303
Amounts owed to group undertakings
421,355
80,000
Corporation tax
1,772
-
0
Other taxation and social security
900
1,038
431,330
88,341

The bank loan is secured.

6
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans and overdrafts
224,472
232,199

The bank loan is secured.

Amounts included above which fall due after five years are as follows:
Payable by instalments
195,724
203,027
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