REGISTERED NUMBER: 11270940 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

WALTON BROOKE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Johnston

P Keating

REGISTERED OFFICE:

Walton Hall

Walton

High Ercall

Telford

Shropshire

TF6 6AR

REGISTERED NUMBER:

11270940 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

463,842

502,422

CURRENT ASSETS

Stocks

9,195

11,900

Debtors

5

8,445

28,181

Cash at bank

54,629

3,055

72,269

43,136

CREDITORS

Amounts falling due within one year

6

234,351

157,204

NET CURRENT LIABILITIES

(162,082

)

(114,068

)

TOTAL ASSETS LESS CURRENT LIABILITIES

301,760

388,354

CREDITORS

Amounts falling due after more than one year

7

(304,324

)

(356,497

)

PROVISIONS FOR LIABILITIES

(49,421

)

(49,421

)

NET LIABILITIES

(51,985

)

(17,564

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(52,085

)

(17,664

)

SHAREHOLDERS' FUNDS

(51,985

)

(17,564

)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

P Keating - Director

1.	STATUTORY INFORMATION

Walton Brooke 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.

Tangible fixed assets

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

Improvements to short leasehold property

-

10% on cost

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will receive ongoing support from the directors and creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2024 - 54 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to short

Fixtures

leasehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

384,665

233,350

78,900

59,094

756,009

Additions

33,334

-

-

-

33,334

At 31 March 2025

417,999

233,350

78,900

59,094

789,343

DEPRECIATION

At 1 April 2024

113,851

62,919

46,748

30,069

253,587

Charge for year

39,577

17,043

8,038

7,256

71,914

At 31 March 2025

153,428

79,962

54,786

37,325

325,501

NET BOOK VALUE

At 31 March 2025

264,571

153,388

24,114

21,769

463,842

At 31 March 2024

270,814

170,431

32,152

29,025

502,422

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

8,445

28,181

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

141,966

105,285

Taxation and social security

11,719

17,103

Other creditors

80,666

34,816

234,351

157,204

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

304,324

356,497

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

29,000

29,000

Between one and five years

34,667

63,667

63,667

92,667

9.	RELATED PARTY DISCLOSURES

Included within other creditors due after 1 year are directors loans of £304,324 (2024: £356,497). These loans are interest free.