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REGISTERED NUMBER: SC201121 (Scotland)

Financial Statements for the Year Ended 31 October 2025

for

WALKER TECHNOLOGY SOLUTIONS LIMITED

WALKER TECHNOLOGY SOLUTIONS LIMITED (REGISTERED NUMBER: SC201121)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

WALKER TECHNOLOGY SOLUTIONS LIMITED (REGISTERED NUMBER: SC201121)

Balance Sheet

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | - |  | 20 |  |

Current assets

Debtors | 5 | 30,091 |  | 25,760 |  |

Cash at bank | 39,724 |  | 76,542 |  |

69,815 |  | 102,302 |  |

Creditors

Amounts falling due within one year | 6 | (69,316 | ) | (86,813 | ) |

Net current assets | 499 |  | 15,489 |  |

Total assets less current liabilities | 499 |  | 15,509 |  |

Provisions for liabilities | - |  | (5 | ) |

Net assets | 499 |  | 15,504 |  |

Capital and reserves

Called up share capital | 7 | 3 |  | 3 |  |

Retained earnings | 496 |  | 15,501 |  |

Shareholders' funds | 499 |  | 15,504 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

D L Walker - Director

WALKER TECHNOLOGY SOLUTIONS LIMITED (REGISTERED NUMBER: SC201121)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | Statutory information

| Walker Technology Solutions Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC201121

| Registered office: | Spruce House

| Romanno Bridge

| West Linton

| EH46 7BY

| The presentation currency of the financial statements is the Pound Sterling (£).

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 net of VAT and trade discounts. Turnover includes revenue earned from the computer support service and consultancy.

| Rendering of services

| Turnover from the computer service and consultancy is recognised by reference to the stage of completion of the contract. The stage of completion of contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Computer equipment - 33 % on cost

| Motor vehicles - 25% on reducing balance

| Fixtures & fittings - 25% straight line

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the assets capable of operating as intended.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

WALKER TECHNOLOGY SOLUTIONS LIMITED (REGISTERED NUMBER: SC201121)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | Accounting policies - continued

| Taxation

| Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred taxation represents the future taxation consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

| Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Operating lease agreements

| Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Bank and cash

| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

3. | Employees and directors

| The average number of employees during the year was 3 (2024 - 4 ) .

4. | Tangible fixed assets

| Computer |  | Motor |  | Fixtures |

| equipment |  | vehicles |  | & fittings |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 6,237 |  | 23,299 |  | 325 |  | 29,861 |  |

| Depreciation

| At 1 November 2024 | 6,237 |  | 23,299 |  | 305 |  | 29,841 |  |

| Charge for year | - |  | - |  | 20 |  | 20 |  |

| At 31 October 2025 | 6,237 |  | 23,299 |  | 325 |  | 29,861 |  |

| Net book value

| At 31 October 2025 | - |  | - |  | - |  | - |  |

| At 31 October 2024 | - |  | - |  | 20 |  | 20 |  |

WALKER TECHNOLOGY SOLUTIONS LIMITED (REGISTERED NUMBER: SC201121)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 15,577 |  | 19,078 |  |

| Directors' loan accounts | 14,000 |  | - |  |

| Prepayments | 514 |  | 6,682 |  |

30,091 |  | 25,760 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Corporation tax | 21,205 |  | 29,636 |  |

| Taxation and social security | 13,370 |  | 16,404 |  |

| Accruals and deferred income | 34,741 |  | 40,773 |  |

69,316 |  | 86,813 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |

8. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| D L Walker

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 4,667 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,667 |  | - |  |

| J Walker

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 4,667 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,667 |  | - |  |

WALKER TECHNOLOGY SOLUTIONS LIMITED (REGISTERED NUMBER: SC201121)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | Directors' advances, credits and guarantees - continued

| J Bestwick

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 4,666 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,666 |  | - |  |