REGISTERED NUMBER: 08797040 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Walthew Investments Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C B Walthew

Mrs E M M Walthew

REGISTERED OFFICE:

Unit 34 Clifton Road Industrial Estate

Clifton Road

Cambridge

Cambridgeshire

CB1 7EB

REGISTERED NUMBER:

08797040 (England and Wales)

ACCOUNTANTS:

Xeinadin

Unit D

South Cambs Business Park

Sawston

Cambridge

Cambridgeshire

CB22 3JH

FIXED ASSETS

Investment property

4

160,000

152,000

CURRENT ASSETS

Debtors

5

1,100

1,809

Cash at bank

4,833

7,348

5,933

9,157

CREDITORS

Amounts falling due within one year

6

119,277

82,169

NET CURRENT LIABILITIES

(113,344

)

(73,012

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,656

78,988

CREDITORS

Amounts falling due after more than one year

7

-

(42,200

)

PROVISIONS FOR LIABILITIES

(8,913

)

(6,913

)

NET ASSETS

37,743

29,875

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

35,654

27,654

Retained earnings

1,989

2,121

37,743

29,875

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:

Mrs E M M Walthew - Director

1.	STATUTORY INFORMATION

Walthew Investments Ltd. 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

152,000

Revaluations

8,000

At 31 March 2025

160,000

NET BOOK VALUE

At 31 March 2025

160,000

At 31 March 2024

152,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 1

35,654

Cost

124,346

160,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

671

Other debtors

1,100

1,138

1,100

1,809

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,101

1,015

Taxation and social security

438

580

Other creditors

117,738

80,574

119,277

82,169

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

42,200

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

27,654

Fair value transfer

8,000

At 31 March 2025

35,654