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Registration number: 13449333

Walker Beak Mason Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 June 2025

Walker Beak Mason Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

Walker Beak Mason Limited

Company Information

Directors | R Canham A C Parrott

Registered office | Steepleton Lodge Barn Long Lane East Haddon Northampton England NN6 8DU

Accountants | 10. Chartered Accountants 10 Cheyne Walk Northampton Northamptonshire NN1 5PT

Walker Beak Mason Limited

(Registration number: 13449333)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 180,900 | 191,700
Tangible assets | 5 | 45,735 | 54,169
|  | 226,635 | 245,869
Current assets |  |  |
Debtors |  | 91,808 | 85,600
Cash at bank and in hand |  | 124,980 | 73,296
|  | 216,788 | 158,896
Prepayments and accrued income |  | 2,175 | 3,003
Creditors: Amounts falling due within one year |  | (323,796) | (326,254)
Net current liabilities |  | (104,833) | (164,355)
Total assets less current liabilities |  | 121,802 | 81,514
Creditors: Amounts falling due after more than one year |  | - | (5,000)
Accruals and deferred income |  | (1,830) | (1,775)
Net assets |  | 119,972 | 74,739
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 119,872 | 74,639
Shareholders' funds |  | 119,972 | 74,739

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option to not file the profit and loss account has been taken.

Walker Beak Mason Limited

(Registration number: 13449333)
Abridged Balance Sheet as at 30 June 2025

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 12 March 2026 and signed on its behalf by:

......................................... R Canham Director

Walker Beak Mason Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Steepleton Lodge Barn
Long Lane
East Haddon
Northampton
NN6 8DU
England

These financial statements were authorised for issue by the Board on 12 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate.
Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

Walker Beak Mason Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office and computer equipment | 25% straight line
Plant and machinery | 10% straight line
Motor vehicles | 25% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Walker Beak Mason Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Walker Beak Mason Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 6).

4 | Intangible assets

| Total £
Cost or valuation
At 1 July 2024 | 216,000
At 30 June 2025 | 216,000
Amortisation
At 1 July 2024 | 24,300
Amortisation charge | 10,800
At 30 June 2025 | 35,100
Carrying amount
At 30 June 2025 | 180,900
At 30 June 2024 | 191,700

Walker Beak Mason Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 July 2024 | 4,621 | 42,240 | 22,443 | 69,304
Additions | 5,707 | 11,373 | - | 17,080
Disposals | - | (11,495) | - | (11,495)
At 30 June 2025 | 10,328 | 42,118 | 22,443 | 74,889
Depreciation
At 1 July 2024 | 2,417 | 9,020 | 3,698 | 15,135
Charge for the year | 1,722 | 10,532 | 2,244 | 14,498
Eliminated on disposal | - | (479) | - | (479)
At 30 June 2025 | 4,139 | 19,073 | 5,942 | 29,154
Carrying amount
At 30 June 2025 | 6,189 | 23,045 | 16,501 | 45,735
At 30 June 2024 | 2,204 | 33,220 | 18,745 | 54,169