Company registration number 02334072 (England and Wales)
WALL TIE INSTALLERS FEDERATION
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WALL TIE INSTALLERS FEDERATION
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
WALL TIE INSTALLERS FEDERATION
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
429
-
0
Investments
4
33
33
462
33
Current assets
Debtors
5
35,655
46,884
Cash at bank and in hand
43,164
28,685
78,819
75,569
Creditors: amounts falling due within one year
6
(16,461)
(3,044)
Net current assets
62,358
72,525
Net assets
62,820
72,558
Capital and reserves
Called up share capital
-
0
-
0
Other reserves
38,935
38,935
Profit and loss reserves
23,885
33,623
Total equity
62,820
72,558

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 February 2026 and are signed on its behalf by:
A Farrell
Director
Company registration number 02334072 (England and Wales)
WALL TIE INSTALLERS FEDERATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Wall Tie Installers Federation is a private company limited by shares incorporated in England and Wales. The registered office is Heald House, Heald Street, Garston, Liverpool, L19 2LY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% straight line basis
Fixtures and fittings
10% straight line basis
Computers
20% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WALL TIE INSTALLERS FEDERATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
502
18,446
18,948
Additions
-
0
429
429
At 30 September 2025
502
18,875
19,377
Depreciation and impairment
At 1 October 2024 and 30 September 2025
502
18,446
18,948
Carrying amount
At 30 September 2025
-
0
429
429
At 30 September 2024
-
0
-
0
-
0
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
33
33
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,630
13,746
Other debtors
34,025
33,138
35,655
46,884
WALL TIE INSTALLERS FEDERATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
703
230
Other creditors
15,758
2,814
16,461
3,044
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