Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false Property letting 3 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02365882 2024-04-01 2025-03-31 02365882 2023-04-01 2024-03-31 02365882 2025-03-31 02365882 2024-03-31 02365882 2023-04-01 02365882 c:Director1 2024-04-01 2025-03-31 02365882 d:FurnitureFittings 2024-04-01 2025-03-31 02365882 d:FurnitureFittings 2025-03-31 02365882 d:FurnitureFittings 2024-03-31 02365882 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02365882 d:OfficeEquipment 2024-04-01 2025-03-31 02365882 d:OfficeEquipment 2025-03-31 02365882 d:OfficeEquipment 2024-03-31 02365882 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02365882 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02365882 d:LeaseholdInvestmentProperty 2024-04-01 2025-03-31 02365882 d:LeaseholdInvestmentProperty 2025-03-31 02365882 d:LeaseholdInvestmentProperty 2024-03-31 02365882 d:LeaseholdInvestmentProperty 2 2024-04-01 2025-03-31 02365882 d:CurrentFinancialInstruments 2025-03-31 02365882 d:CurrentFinancialInstruments 2024-03-31 02365882 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 02365882 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02365882 d:ShareCapital 2025-03-31 02365882 d:ShareCapital 2024-03-31 02365882 d:ShareCapital 2023-04-01 02365882 d:OtherMiscellaneousReserve 2024-04-01 2025-03-31 02365882 d:OtherMiscellaneousReserve 2025-03-31 02365882 d:OtherMiscellaneousReserve 2023-04-01 2024-03-31 02365882 d:OtherMiscellaneousReserve 2024-03-31 02365882 d:OtherMiscellaneousReserve 2023-04-01 02365882 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 02365882 d:RetainedEarningsAccumulatedLosses 2025-03-31 02365882 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 02365882 d:RetainedEarningsAccumulatedLosses 2024-03-31 02365882 d:RetainedEarningsAccumulatedLosses 2023-04-01 02365882 d:TaxLossesCarry-forwardsDeferredTax 2025-03-31 02365882 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 02365882 c:FRS102 2024-04-01 2025-03-31 02365882 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02365882 c:FullAccounts 2024-04-01 2025-03-31 02365882 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02365882 2 2024-04-01 2025-03-31 02365882 6 2024-04-01 2025-03-31 02365882 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 02365882 W. H. WALKER & BROTHERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
W. H. WALKER & BROTHERS LIMITED REGISTERED NUMBER: 02365882 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,749 |  | -
Investments | 5 |  | 150 |  | 300
Investment property | 6 |  | 250,000 |  | 670,000
|  |  | 251,899 |  | 670,300
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 425 |  | 1,328 |
Cash at bank and in hand |  | 249,862 |  | 36,693 |
|  | 250,287 |  | 38,021 |
Creditors: amounts falling due within one year | 8 | (2,249) |  | (55,885) |
Net current assets/(liabilities) |  |  | 248,038 |  | (17,864)
Total assets less current liabilities |  |  | 499,937 |  | 652,436
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (24,725) |  | (52,819) |
|  |  | (24,725) |  | (52,819)
Net assets |  |  | 475,212 |  | 599,617
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 130,000 |  | 130,000
Other reserves | 10 |  | 145,954 |  | 333,477
Profit and loss account | 10 |  | 199,258 |  | 136,140
|  |  | 475,212 |  | 599,617
Page 1
W. H. WALKER & BROTHERS LIMITED REGISTERED NUMBER: 02365882 BALANCE SHEET (CONTINUED) AS 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 profit and loss account 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 by:
R Walker
Director
Date: 17 November 2025
The notes on pages 4 to 10 form part of these financial statements. Page 2
W. H. WALKER & BROTHERS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 April 2023 | 130,000 | 393,477 | 130,252 | 653,729
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (50,112) | (50,112)
Dividends: Equity capital | - | - | (4,000) | (4,000)
Transfer to/from profit and loss account | - | (60,000) | 60,000 | -
At 1 April 2024 | 130,000 | 333,477 | 136,140 | 599,617
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (120,405) | (120,405)
Dividends: Equity capital | - | - | (4,000) | (4,000)
Transfer to/from profit and loss account | - | (187,523) | 187,523 | -
At 31 March 2025 | 130,000 | 145,954 | 199,258 | 475,212
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
W. H. WALKER & BROTHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
W. H. Walker & Brothers Limited (02365882) is a private company limited by shares and registered in England and Wales. The registered office is 52 New Town, Uckfield, East Sussex, TN22 5DE. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Revenue represents rents and service charges receivable recognised in the period in which the services are provided in accordance with the rental agreement. Rent receivable is invoices monthly at the beginning of the month for which the rental income relates.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
W. H. WALKER & BROTHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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:
|  |  |  | Fixtures and fittings | - | 15% | on cost
|  |  |  | Office equipment | - | 33% | and 25% on cost
| 2.6 | Investment property
Investment property is carried at fair value determined annually by directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 5
W. H. WALKER & BROTHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price.
| 2.11 | 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. Page 6
W. H. WALKER & BROTHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 7
W. H. WALKER & BROTHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.13 | 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 directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 3,381 | 7,182 | 10,563
| Additions | - | 1,798 | 1,798
| Disposals | (2,014) | - | (2,014)
| At 31 March 2025 | 1,367 | 8,980 | 10,347
| Depreciation |  |  |
| At 1 April 2024 | 3,381 | 7,182 | 10,563
| Charge for the year on owned assets | - | 49 | 49
| Disposals | (2,014) | - | (2,014)
| At 31 March 2025 | 1,367 | 7,231 | 8,598
| Net book value |  |  |
| At 31 March 2025 | - | 1,749 | 1,749
| At 31 March 2024 | - | - | -
Page 8
W. H. WALKER & BROTHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 300
| Disposals | (150)
| At 31 March 2025 | 150
6. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 670,000
| Disposals | (335,015)
| Deficit on revaluation | (84,985)
| At 31 March 2025 | 250,000
The 2025 valuations were made by the director, on an open market value basis.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 200
| Prepayments and accrued income | 425 | 1,128
|  | 425 | 1,328
Page 9
W. H. WALKER & BROTHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | - | 2,335
| Other creditors | - | 52,000
| Accruals and deferred income | 2,249 | 1,550
|  | 2,249 | 55,885
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (52,819)
| Charged to profit or loss | 28,094
| At end of year | (24,725)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value movements | (24,725) | (52,819)
10. | Reserves
Other reserves The other reserves comprises the balance of the fair value movements of the investment properties net of the deferred tax on the gain. Profit and loss account The profit and loss account comprises the balance of profits accumulated over the life of the company.
Page 10