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Registered number: 13378784
| Walker-Finch Limited Financial statements Information for filing with the registrar 31 March 2025 |
Walker-Finch Limited
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 361,572 |  | 413,225
Tangible assets | 5 |  | 96,482 |  | 111,219
|  |  | 458,054 |  | 524,444
Current assets |  |  |  |  |
Stocks |  | 15,216 |  | 19,399 |
Debtors | 6 | 61,785 |  | 2,962 |
Cash at bank and in hand |  | 67,544 |  | 18,788 |
|  | 144,545 |  | 41,149 |
Creditors: amounts falling due within one year | 7 | (94,485) |  | (66,582) |
Net current assets/(liabilities) |  |  | 50,060 |  | (25,433)
Total assets less current liabilities |  |  | 508,114 |  | 499,011
Creditors: amounts falling due after more than one year | 8 |  | (447,233) |  | (479,128)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (24,007) |  | (23,153)
Net assets/(liabilities) |  |  | 36,874 |  | (3,270)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 36,774 |  | (3,370)
|  |  | 36,874 |  | (3,270)
1
Walker-Finch Limited
Balance sheet (continued) At 31 March 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 September 2025.
K Walker-Finch
Director
Company registered number: 13378784 The notes on pages 3 to 8 form part of these financial statements. 2
Walker-Finch Limited
Notes to the financial statements Year ended 31 March 2025
1. | General information
Walker-Finch Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is 626 Wakefield Road, Huddersfield, HD5 8PZ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
The turnover shown in the profit an loss account represents fees receivable from private income during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. 3
Walker-Finch Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life. Other 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. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Goodwill | - | 10% | straight line
4
Walker-Finch Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 33% | straight line
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 10 | 10
5
Walker-Finch Limited
Notes to the financial statements Year ended 31 March 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 516,531
| At 31 March 2025 | 516,531
| Amortisation |
| At 1 April 2024 | 103,306
| Charge for the year on owned assets | 51,653
| At 31 March 2025 | 154,959
| Net book value |
| At 31 March 2025 | 361,572
| At 31 March 2024 | 413,225
6
Walker-Finch Limited
Notes to the financial statements Year ended 31 March 2025
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2024 | 157,451 | 7,726 | 1,398 | 166,575
| Additions | 7,840 | 3,359 | 3,330 | 14,529
| At 31 March 2025 | 165,291 | 11,085 | 4,728 | 181,104
| Depreciation |  |  |  |
| At 1 April 2024 | 53,574 | 1,032 | 750 | 55,356
| Charge for the year on owned assets | 27,096 | 1,256 | 914 | 29,266
| At 31 March 2025 | 80,670 | 2,288 | 1,664 | 84,622
| Net book value |  |  |  |
| At 31 March 2025 | 84,621 | 8,797 | 3,064 | 96,482
| At 31 March 2024 | 103,877 | 6,694 | 648 | 111,219
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,866 | 562
| Other debtors | 58,834 | 1,357
| Prepayments and accrued income | 1,085 | 1,043
|  | 61,785 | 2,962
7
Walker-Finch Limited
Notes to the financial statements Year ended 31 March 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 27,059 | 22,224
| Trade creditors | 26,328 | 18,639
| Corporation tax | 28,326 | -
| Other taxation and social security | 1,875 | 3,571
| Other creditors | 6,757 | 17,828
| Accruals | 4,140 | 4,320
|  | 94,485 | 66,582
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 447,233 | 479,128
|  | 447,233 | 479,128
8