REGISTERED NUMBER: 08427684 (England and Wales)

Walk Digital Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms M Ross

G S Ross

REGISTERED OFFICE:

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

REGISTERED NUMBER:

08427684 (England and Wales)

ACCOUNTANTS:

Cottrill Mason Ltd

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

CURRENT ASSETS

Debtors

6

16,351

20,414

Cash at bank

8,356

8,356

24,707

28,770

CREDITORS

Amounts falling due within one year

7

(43,016

)

(80,522

)

NET CURRENT LIABILITIES

(18,309

)

(51,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(18,309

)

(51,752

)

CREDITORS

Amounts falling due after more than one year

8

(36,851

)

(42,967

)

PROVISIONS FOR LIABILITIES

-

(1,263

)

NET LIABILITIES

(55,160

)

(95,982

)

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

29,987

29,987

Retained earnings

(85,247

)

(126,069

)

(55,160

)

(95,982

)

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 23 December 2025 and were signed on its behalf by:

Ms M Ross - Director

1.	STATUTORY INFORMATION

Walk Digital Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

22,500

AMORTISATION

At 1 April 2024

and 31 March 2025

22,500

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

15,450

DEPRECIATION

At 1 April 2024

and 31 March 2025

15,450

NET BOOK VALUE

At 31 March 2025

-

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Other debtors

16,201

20,264

Amounts falling due after more than one year:

Amounts owed by associates

150

150

Aggregate amounts

16,351

20,414

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

22,388

24,716

Taxation and social security

6,382

34,785

Other creditors

14,246

21,021

43,016

80,522

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

36,851

42,967

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Covid Loan

36,851

42,967

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Ms M Ross and G S Ross

Balance outstanding at start of year

(19,002

)

(8,636

)

Amounts advanced

-

60,934

Amounts repaid

-

(71,300

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(19,002

)