Waltham House Limited 07964189 false 2024-03-31 2025-03-30 2025-03-30 The principal activity of the company is the provision of home nursing support Digita Accounts Production Advanced 6.30.9574.0 true 07964189 2024-03-31 2025-03-30 07964189 2025-03-30 07964189 bus:OrdinaryShareClass1 2025-03-30 07964189 core:RetainedEarningsAccumulatedLosses 2025-03-30 07964189 core:ShareCapital 2025-03-30 07964189 core:CurrentFinancialInstruments 2025-03-30 07964189 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-30 07964189 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-03-30 07964189 bus:SmallEntities 2024-03-31 2025-03-30 07964189 bus:AuditExemptWithAccountantsReport 2024-03-31 2025-03-30 07964189 bus:FilletedAccounts 2024-03-31 2025-03-30 07964189 bus:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-30 07964189 bus:RegisteredOffice 2024-03-31 2025-03-30 07964189 bus:Director1 2024-03-31 2025-03-30 07964189 bus:OrdinaryShareClass1 2024-03-31 2025-03-30 07964189 bus:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 07964189 core:OfficeEquipment 2024-03-31 2025-03-30 07964189 countries:EnglandWales 2024-03-31 2025-03-30 07964189 2024-03-30 07964189 2023-03-31 2024-03-30 07964189 2024-03-30 07964189 bus:OrdinaryShareClass1 2024-03-30 07964189 core:RetainedEarningsAccumulatedLosses 2024-03-30 07964189 core:ShareCapital 2024-03-30 07964189 core:CurrentFinancialInstruments 2024-03-30 07964189 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-30 07964189 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-03-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07964189

Waltham House Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 March 2025

Waltham House Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Waltham House Limited

(Registration number: 07964189)
Balance Sheet as at 30 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |  |  |
Debtors | 5 |  | 10,731 |  | 8,598
Cash at bank and in hand |  |  | 17,879 |  | 21,917
|  |  | 28,610 |  | 30,515
Creditors: Amounts falling due within one year | 6 |  | (15,178) |  | (17,964)
Net assets |  |  | 13,432 |  | 12,551
Capital and reserves |  |  |  |  |
Called up share capital | 7 | 100 |  | 100 |
Retained earnings |  | 13,332 |  | 12,451 |
Shareholders' funds |  |  | 13,432 |  | 12,551

For the financial year ending 30 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 September 2025

......................................... B Milner Director

Waltham House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 150C
Main Street
Bingley
BD16 2HR

These financial statements were authorised for issue by the director on 25 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.
The company recognises revenue when (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the company retains no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably and (d) it is probable that future economic benefits will flow to the entity.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 50% straight line

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Waltham House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial assets
Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 10).

Waltham House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 31 March 2024 | 7,115 | 7,115
At 30 March 2025 | 7,115 | 7,115
Depreciation
At 31 March 2024 | 7,115 | 7,115
At 30 March 2025 | 7,115 | 7,115
Carrying amount
At 30 March 2025 | - | -
At 30 March 2024 | - | -

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,859 | 565
Prepayments | - | 2,387
Other debtors | 8,872 | 5,646
| 10,731 | 8,598

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | - | 9
Accruals and deferred income | 2,868 | 2,650
Other creditors | 12,310 | 15,305
| 15,178 | 17,964

Waltham House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £5,500 (2024 - £6,500).

9 | Related party transactions

Expenditure with and payables to related parties

2025 | Key management £
Amounts payable to related party | 12,197

2024 | Key management £
Amounts payable to related party | 11,513