L A Wilkinson Limited 31/03/2025 iXBRL

Company registration number: 04621330

L A Wilkinson Limited

Unaudited filleted financial statements

31 March 2025

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

L A Wilkinson Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

L A Wilkinson Limited

Directors and other information


	Director	L A Wilkinson


	Company number	04621330


	Registered office	17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

L A Wilkinson Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of L A Wilkinson Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of L A Wilkinson Limited for the year ended 31 March 2025 which comprise the Balance Sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of L A Wilkinson Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of L A Wilkinson Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than L A Wilkinson Limited and its director as a body for our work or for this report.

It is your duty to ensure that L A Wilkinson Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of L A Wilkinson Limited. You consider that L A Wilkinson Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of L A Wilkinson Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

30 October 2025

L A Wilkinson Limited

Balance sheet

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,090		1,283
		_______		_______
			1,090		1,283

Current assets
Stocks		375		375
Debtors	6	-		9,650
Cash at bank and in hand		4,571		3,002
		_______		_______
		4,946		13,027
Creditors: amounts falling due
within one year	7	( 3,135)		( 12,985)
		_______		_______
Net current assets			1,811		42
			_______		_______
Total assets less current liabilities			2,901		1,325

			_______		_______
Net assets			2,901		1,325
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			2,900		1,324
			_______		_______
Shareholder funds			2,901		1,325
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and Loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 October 2025 , and are signed on behalf of the board by:

L A Wilkinson

Director

Company registration number: 04621330

L A Wilkinson Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Central Buildings, Market Place, Thirsk, North Yorkshire, YO7 1HD. The principal activity of the company is that of a mobile chiropodist.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.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 is recognised in respect of all timing differences at the reporting date. Unrelieved taxlosses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	10,094	10,094
	_______	_______
Depreciation
At 1 April 2024	8,812	8,812
Charge for the year	192	192
	_______	_______
At 31 March 2025	9,004	9,004
	_______	_______
Carrying amount
At 31 March 2025	1,090	1,090
	_______	_______
At 31 March 2024	1,282	1,282
	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	-	9,650
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	872	2,167
Corporation tax	533	310
Other creditors	1,730	10,508
	_______	_______
	3,135	12,985
	_______	_______

8. Related party transactions

During the year the company provided an interest free unsecured loan to another company in which the director is also a director. The balance outstanding and included in debtors is £910 (2024 - £9,650).