REGISTERED NUMBER: 09158644 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Walkers Walls and Floors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Cashmore

J J Walker

REGISTERED OFFICE:

c/o ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

REGISTERED NUMBER:

09158644 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

83,384

98,077

83,384

98,077

CURRENT ASSETS

Stocks

16,000

16,000

Debtors

6

19,047

87,136

Cash at bank

193,670

93,359

228,717

196,495

CREDITORS

Amounts falling due within one year

7

34,700

61,475

NET CURRENT ASSETS

194,017

135,020

TOTAL ASSETS LESS CURRENT LIABILITIES

277,401

233,097

CREDITORS

Amounts falling due after more than one year

8

-

(10,000

)

PROVISIONS FOR LIABILITIES

(10,238

)

(12,671

)

NET ASSETS

267,163

210,426

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

267,063

210,326

SHAREHOLDERS' FUNDS

267,163

210,426

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 3 January 2026 and were signed on its behalf by:

N A Cashmore - Director

J J Walker - Director

1.	STATUTORY INFORMATION

Walkers Walls and Floors 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 represents net invoiced sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

Tools and equipment

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

20,000

AMORTISATION

At 1 September 2024

and 31 August 2025

20,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Tools and

and

Motor

Computer

equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

32,283

236

146,506

2,574

181,599

Additions

-

-

12,000

-

12,000

At 31 August 2025

32,283

236

158,506

2,574

193,599

DEPRECIATION

At 1 September 2024

15,846

189

64,913

2,574

83,522

Charge for year

3,288

7

23,398

-

26,693

At 31 August 2025

19,134

196

88,311

2,574

110,215

NET BOOK VALUE

At 31 August 2025

13,149

40

70,195

-

83,384

At 31 August 2024

16,437

47

81,593

-

98,077

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

7,774

81,523

VAT

8,538

2,921

Prepayments

2,735

2,692

19,047

87,136

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

-

25,449

Corporation tax

33,877

25,147

Directors' current accounts

22

77

Accrued expenses

801

802

34,700

61,475

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

-

10,000

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £41,000 (2024 - £86,000) were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.