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Walton Goodland Limited

Registered Number
05228095
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Walton Goodland Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

DONNAN Suzanne Evelyn
GOODLAND Deborah Clare
TIFFEN Michael Studholme
WALTON Arthur Michael

Registered Address

10 Lowther Street
Carlisle
Cumbria
CA3 8DA

Registered Number

05228095 (England and Wales)
Walton Goodland Limited
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets413,03413,442
13,03413,442
Current assets
Debtors577,828115,285
Cash at bank and on hand780,608625,632
858,436740,917
Creditors amounts falling due within one year6(383,375)(288,727)
Net current assets (liabilities)475,061452,190
Total assets less current liabilities488,095465,632
Provisions for liabilities7(3,200)(3,300)
Net assets484,895462,332
Capital and reserves
Called up share capital650650
Other reserves450450
Profit and loss account483,795461,232
Shareholders' funds484,895462,332
The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2025, and are signed on its behalf by:
GOODLAND Deborah Clare
Director
Registered Company No. 05228095
Walton Goodland Limited
Notes to the Financial Statements
for the year ended 31 March 2025

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 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 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.
Interest income
Interest income is recognised using the effective interest rate method.
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.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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 initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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 Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-5
Office Equipment25-
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.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year1110
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 April 2476,0008,25084,250
At 31 March 2576,0008,25084,250
Amortisation and impairment
At 01 April 2476,0008,25084,250
At 31 March 2576,0008,25084,250
Net book value
At 31 March 25---
At 31 March 24---
4.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 April 2412,46656,69169,157
Additions-3,9373,937
At 31 March 2512,46660,62873,094
Depreciation and impairment
At 01 April 2412,46643,24955,715
Charge for year-4,3454,345
At 31 March 2512,46647,59460,060
Net book value
At 31 March 25-13,03413,034
At 31 March 24-13,44213,442
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables40,97080,151
Other debtors19,66118,317
Prepayments and accrued income17,19716,817
Total77,828115,285
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables14,98312,163
Taxation and social security121,199112,903
Other creditors212,435141,227
Accrued liabilities and deferred income34,75822,434
Total383,375288,727
7.Provisions for liabilities
The provision for deferred tax is made up of £3,200 in respect of accelerated capital allowances.

2025

2024

££
Net deferred tax liability (asset)3,2003,300
Total3,2003,300
8.Operating lease commitments
At 31 March 2025 the company had future minimum lease payments under non-cancellable operating leases of £690 (2024 - £2,132).