REGISTERED NUMBER: 08976676 (England and Wales)

Financial Statements for the Year Ended 29 May 2025

for

OR Walks Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Girling

REGISTERED OFFICE:

116 Duke Street

Liverpool

Merseyside

L1 5JW

REGISTERED NUMBER:

08976676 (England and Wales)

ACCOUNTANTS:

Cobham Murphy

116 Duke Street

Liverpool

Merseyside

L1 5JW

FIXED ASSETS

Investments

4

-

400

CURRENT ASSETS

Debtors

5

22,735

11,918

Cash at bank

1,048

28

23,783

11,946

CREDITORS

Amounts falling due within one year

6

8,704

46,736

NET CURRENT ASSETS/(LIABILITIES)

15,079

(34,790

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,079

(34,390

)

CREDITORS

Amounts falling due after more than one year

7

24,090

30,293

NET LIABILITIES

(9,011

)

(64,683

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(9,211

)

(64,883

)

SHAREHOLDERS' FUNDS

(9,011

)

(64,683

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 June 2025 and were signed by:

M J Girling - Director

1.	STATUTORY INFORMATION

OR Walks Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about OR Walks Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover

Turnover represents the fair value of the consideration of rents received and the sale of goods excluding value added tax. Turnover is recognised when the goods are consumed or when the rental income is due.

Investments in subsidiaries

Investments included in the company balance sheet are recorded at cost less any provisions for impairment.

Financial instruments

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 30 May 2024

400

Disposals

(400

)

At 29 May 2025

-

NET BOOK VALUE

At 29 May 2025

-

At 29 May 2024

400

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.5.25

29.5.24

£

£

Amounts owed by group undertakings

-

5,721

Other debtors

22,735

6,197

22,735

11,918

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.5.25

29.5.24

£

£

Bank loans and overdrafts

8,333

8,333

Trade creditors

-

36,667

Amounts owed to group undertakings

-

200

Taxation and social security

371

36

Other creditors

-

1,500

8,704

46,736

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.5.25

29.5.24

£

£

Bank loans

24,090

30,293