Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 06641271 Mr Adam Walker Mrs Dominique Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06641271 2023-07-31 06641271 2024-07-31 06641271 2023-08-01 2024-07-31 06641271 frs-core:CurrentFinancialInstruments 2024-07-31 06641271 frs-core:Non-currentFinancialInstruments 2024-07-31 06641271 frs-core:ComputerEquipment 2024-07-31 06641271 frs-core:ComputerEquipment 2023-08-01 2024-07-31 06641271 frs-core:ComputerEquipment 2023-07-31 06641271 frs-core:FurnitureFittings 2024-07-31 06641271 frs-core:FurnitureFittings 2023-08-01 2024-07-31 06641271 frs-core:FurnitureFittings 2023-07-31 06641271 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 06641271 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 06641271 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 06641271 frs-core:MotorVehicles 2024-07-31 06641271 frs-core:MotorVehicles 2023-08-01 2024-07-31 06641271 frs-core:MotorVehicles 2023-07-31 06641271 frs-core:ShareCapital 2024-07-31 06641271 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06641271 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06641271 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 06641271 frs-bus:SmallEntities 2023-08-01 2024-07-31 06641271 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06641271 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 06641271 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 06641271 frs-bus:OrdinaryShareClass1 2024-07-31 06641271 frs-core:UnlistedNon-exchangeTraded 2024-07-31 06641271 frs-core:UnlistedNon-exchangeTraded 2023-07-31 06641271 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 06641271 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 06641271 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 06641271 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 06641271 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 06641271 frs-bus:Director1 2023-08-01 2024-07-31 06641271 frs-bus:Director1 2023-07-31 06641271 frs-bus:Director1 2024-07-31 06641271 frs-bus:Director2 2023-08-01 2024-07-31 06641271 frs-countries:EnglandWales 2023-08-01 2024-07-31 06641271 2022-07-31 06641271 2023-07-31 06641271 2022-08-01 2023-07-31 06641271 frs-core:CurrentFinancialInstruments 2023-07-31 06641271 frs-core:Non-currentFinancialInstruments 2023-07-31 06641271 frs-core:ShareCapital 2023-07-31 06641271 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 06641271 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31
Registered number: 06641271
Walkers Village and Country Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
GC Accountancy Management Service Ltd
Howes Farm Office
Doddinghurst Road Pilgrims Hatch
Brentwood
Essex
CM15 0SG
Walkers Village and Country Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Unaudited Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Walkers Village and Country Homes Ltd
Balance Sheet
As At 31 July 2024
Balance Sheet
Registered number: 06641271

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 160,930 |  | 255,371
Investments | 4 |  | 131,665 |  | 77,585
|  |  | 292,595 |  | 332,956
CURRENT ASSETS
Debtors | 5 | 463,703 |  | 704,883 |
Cash at bank and in hand |  | 254,532 |  | 148,577 |
|  | 718,235 |  | 853,460 |
Creditors: Amounts Falling Due Within One Year | 6 | (170,587 ) |  | (377,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 547,648 |  | 475,944
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 840,243 |  | 808,900
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (172,397 ) |  | (201,301 )
NET ASSETS |  |  | 667,846 |  | 607,599
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 667,746 |  | 607,499
SHAREHOLDERS' FUNDS |  |  | 667,846 |  | 607,599

Page 1
Page 2
Walkers Village and Country Homes Ltd
Balance Sheet (continued)
As At 31 July 2024
For the year ending 31 July 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 Adam Walker Director
04/04/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Walkers Village and Country Homes Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2024
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | No depreciation charged
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 1/3rd straight line over 3years

1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2024 |  | 2023
--- | --- | --- | ---
Office and administration | 12 |  | 13
| 12 |  | 13

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Page 4
Walkers Village and Country Homes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2024
3. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2023 | 150,439 | 179,921 | 35,283 | 25,004 | 390,647
Additions | - | - | 1,385 | 8,036 | 9,421
Disposals | - | (163,775 ) | - | - | (163,775 )
As at 31 July 2024 | 150,439 | 16,146 | 36,668 | 33,040 | 236,293
Depreciation
As at 1 August 2023 | - | 83,756 | 27,108 | 24,412 | 135,276
Provided during the period | - | (8,721 ) | 4,605 | 3,091 | (1,025 )
Disposals | - | (58,888 ) | - | - | (58,888 )
As at 31 July 2024 | - | 16,147 | 31,713 | 27,503 | 75,363
Net Book Value
As at 31 July 2024 | 150,439 | (1 ) | 4,955 | 5,537 | 160,930
As at 1 August 2023 | 150,439 | 96,165 | 8,175 | 592 | 255,371

4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 August 2023 | 77,585
Additions | 54,080
As at 31 July 2024 | 131,665
Provision
As at 1 August 2023 | -
As at 31 July 2024 | -
Net Book Value
As at 31 July 2024 | 131,665
As at 1 August 2023 | 77,585

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 44,420 |  | 60,195
Prepayments and accrued income | - |  | 3,395
Other debtors | - |  | 2,865
Corporation tax recoverable assets | 94,578 |  | 93,583

...CONTINUED
Page 4
Page 5
Walkers Village and Country Homes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2024

Net wages | - |  | 1,648
Directors' loan accounts | 347,961 |  | 342,037
Amounts owed by associates | (23,256 ) |  | 201,160
| 463,703 |  | 704,883

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 31,356 |  | 10,828
Bank loans and overdrafts | - |  | 92,943
Corporation tax | 67,719 |  | 122,420
Other taxes and social security | 15,501 |  | 91,104
VAT | 43,350 |  | 38,591
Net wages | 211 |  | -
Other creditors | 10,000 |  | 17,390
Accruals and deferred income | 2,450 |  | 2,450
Directors' loan accounts | - |  | 1,790
| 170,587 |  | 377,516

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 172,397 |  | 201,301
| 172,397 |  | 201,301

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

| Value | Number | 2024 |  | 2023
--- | --- | --- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £ |  | £
Ordinary Shares | 1 | 100 | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Adam Walker | 345,013 | 268,086 | 265,139 | - | 347,961

The above loan is unsecured, interest is charged and repayable on demand.
Page 5
Page 6
Walkers Village and Country Homes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2024
10. Dividends

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 145,790 |  | 119,662
| 145,790 |  | 119,662

11. General Information
Walkers Village and Country Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06641271 . The registered office is Howes Farm Doddinghurst Road, Brentwood, Essex, CM15 0SG.
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