WALTON ACCESS LTD


Director	Walton, Jake Andrew


Registered Address	25 St. Margarets Drive
	Stoke-On-Trent
	ST1 6EW


Registered Number	11657098 (England and Wales)

Balance Sheet as at
28 February 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		246		273
Tangible assets	4		7,548		9,280
			7,794		9,553
Current assets
Debtors		52,599		34,024
Cash at bank and on hand		-		2,920
		52,599		36,944
Creditors amounts falling due within one year		(40,086)		(36,048)
Net current assets (liabilities)			12,513		896
Total assets less current liabilities			20,307		10,449
Creditors amounts falling due after one year			(6,242)		(6,242)
Net assets			14,065		4,207
Capital and reserves
Called up share capital			100		100
Profit and loss account			13,965		4,107
Shareholders' funds			14,065		4,207

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 25 September 2025, and are signed on its behalf by:

Walton, Jake Andrew
Director
Registered Company No. 11657098

WALTON ACCESS LTD

Notes to the Financial Statements
for the period ended 28 February 2024

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		2

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 March 23	342
	At 28 February 24	342
	Amortisation and impairment
	At 01 March 23	68
	Charge for year	28
	At 28 February 24	96
	Net book value
	At 28 February 24	246
	At 28 February 23	273

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 March 23	16,374
	Additions	358
	At 28 February 24	16,732
	Depreciation and impairment
	At 01 March 23	7,093
	Charge for year	2,091
	At 28 February 24	9,184
	Net book value
	At 28 February 24	7,548
	At 28 February 23	9,280