REGISTERED NUMBER: 08604435 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Walden Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Hawthorne

Mrs M Hawthorne

SECRETARY:

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

REGISTERED NUMBER:

08604435 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

8,729

10,269

Investment property

5

2,720,431

2,720,431

2,729,160

2,730,700

CURRENT ASSETS

Debtors

6

3,293

2,920

Cash at bank

104,058

99,041

107,351

101,961

CREDITORS

Amounts falling due within one year

7

702,658

622,516

NET CURRENT LIABILITIES

(595,307

)

(520,555

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,133,853

2,210,145

CREDITORS

Amounts falling due after more than one year

8

(27,812

)

(316,526

)

PROVISIONS FOR LIABILITIES

(121,506

)

(121,506

)

NET ASSETS

1,984,535

1,772,113

CAPITAL AND RESERVES

Called up share capital

9

100

100

Wear & Tear Reserve

10

15,770

15,770

Fair value reserve

10

518,001

518,001

Retained earnings

10

1,450,664

1,238,242

SHAREHOLDERS' FUNDS

1,984,535

1,772,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

M J Hawthorne - Director

1.	STATUTORY INFORMATION

Walden Estates 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Fixtures and Fittings are being depreciated at the rate of 15% per annum on a reducing balance basis.

Investment properties

Investment properties are shown at most recent valuations by Directors. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss account.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

29,669

DEPRECIATION

At 1 April 2024

19,400

Charge for year

1,540

At 31 March 2025

20,940

NET BOOK VALUE

At 31 March 2025

8,729

At 31 March 2024

10,269

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,720,431

NET BOOK VALUE

At 31 March 2025

2,720,431

At 31 March 2024

2,720,431

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Debtors & Prepayments

3,293

2,920

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,874

17,033

Rivendale Estates Ltd

10,000

10,000

Trade creditors

29,702

26,621

Tax

71,321

59,869

Other creditors

715

1,994

Rivendale Investments

65,802

160,805

Rosemount Investments

(Bristol) Limited

200,054

54

Directors' loan accounts

284,630

284,630

Deferred income

-

11,700

Accrued expenses

4,060

3,810

Deposits Held

33,500

46,000

702,658

622,516

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

27,812

316,526

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Wear &

Fair

Retained

Tear

value

earnings

Reserve

reserve

Totals

£

£

£

£

At 1 April 2024

1,238,242

15,770

518,001

1,772,013

Profit for the year

212,422

212,422

At 31 March 2025

1,450,664

15,770

518,001

1,984,435

11.	RELATED PARTY DISCLOSURES

Rivendale Estates Limited

A company in which Mr M J Hawthorne and Mrs M Hawthorne are directors.

The trade loan from Rivendale Estates Limited is repayable on demand. At the year end, the balance outstanding on this loan amounted to £10,000 (2024: £10,000).

Rivendale Investments

A partnership in which Mr M J Hawthorne and Mrs Hawthorne are partners.

The trade loan from Rivendale Investments is repayable on demand. At the year end, the balance outstanding on this loan amounted to £65,802 (2024: £160,805).