REGISTERED NUMBER: 06126281 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

Walton Salon Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountant

6

DIRECTOR:

Mr John Gordon Court

SECRETARY:

REGISTERED OFFICE:

17 Walton Street

Walton On The Hill

Tadworth

Surrey

KT20 7RW

REGISTERED NUMBER:

06126281 (England and Wales)

ACCOUNTANT:

Marden & Co Accountants Limited

45 Nork Way

Banstead

Surrey

SM7 1PB

FIXED ASSETS

Intangible assets

4

18,500

18,500

Tangible assets

5

1,689

1,896

20,189

20,396

CURRENT ASSETS

Stocks

8,250

7,000

Debtors

5,002

2,403

Cash at bank

8,300

16,984

21,552

26,387

CREDITORS

Amounts falling due within one year

26,966

22,955

NET CURRENT (LIABILITIES)/ASSETS

(5,414

)

3,432

TOTAL ASSETS LESS CURRENT LIABILITIES

14,775

23,828

CREDITORS

Amounts falling due after more than one year

4,550

8,640

NET ASSETS

10,225

15,188

CAPITAL AND RESERVES

Called up share capital

6

200

200

Retained earnings

10,025

14,988

SHAREHOLDERS' FUNDS

10,225

15,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

Mr John Gordon Court - Director

1.	STATUTORY INFORMATION

Walton Salon 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery etc

-

25% on reducing balance and 20% 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 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 13 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

and 30 April 2025

18,500

NET BOOK VALUE

At 30 April 2025

18,500

At 30 April 2024

18,500

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

25,562

Additions

197

At 30 April 2025

25,759

DEPRECIATION

At 1 May 2024

23,666

Charge for year

404

At 30 April 2025

24,070

NET BOOK VALUE

At 30 April 2025

1,689

At 30 April 2024

1,896

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Marden & Co Accountants Limited

45 Nork Way

Banstead

Surrey

SM7 1PB

10 September 2025