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Walker Oil Heating Services Ltd

Registered Number
07396985
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

Walker Oil Heating Services Ltd
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | Andrew Robert Walker
| Elspeth Claire Walker

Registered Address | The Long House
| Little Strickland
| Penrith
| CA10 3EG

Registered Number | 07396985 (England and Wales)

Walker Oil Heating Services Ltd
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 56,027 |  |  |  | 61,905
|  |  |  | 56,027 |  |  |  | 61,905
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 1,898 |  |  |  | 2,500 |  |
Debtors | 7 | 7,174 |  |  |  | 9,702 |  |
Cash at bank and on hand |  | 12,399 |  |  |  | 10,785 |  |
|  | 21,471 |  |  |  | 22,987 |  |
Creditors amounts falling due within one year | 8 | (32,877) |  |  |  | (23,317) |  |
Net current assets (liabilities) |  |  |  | (11,406) |  |  |  | (330)
Total assets less current liabilities |  |  |  | 44,621 |  |  |  | 61,575
Creditors amounts falling due after one year | 9 |  |  | (25,753) |  |  |  | (34,672)
Provisions for liabilities | 11 |  |  | (14,848) |  |  |  | (16,405)
Net assets |  |  |  | 4,020 |  |  |  | 10,498
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 101 |  |  |  | 101
Profit and loss account |  |  |  | 3,919 |  |  |  | 10,397
Shareholders' funds |  |  |  | 4,020 |  |  |  | 10,498

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 March 2026, and are signed on its behalf by:
Andrew Robert Walker Director
Elspeth Claire Walker Director Registered Company No. 07396985

Walker Oil Heating Services Ltd
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 20
| Plant and machinery | 20 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase contracts which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability. Operating lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 7,216 |  | 17,955 |  | 71,619 |  | 2,908 |  | 99,698
| At 31 October 25 | 7,216 |  | 17,955 |  | 71,619 |  | 2,908 |  | 99,698
| Depreciation and impairment
| At 01 November 24 | 2,938 |  | 11,161 |  | 20,786 |  | 2,908 |  | 37,793
| Charge for year | 362 |  | 1,110 |  | 4,406 |  | - |  | 5,878
| At 31 October 25 | 3,300 |  | 12,271 |  | 25,192 |  | 2,908 |  | 43,671
| Net book value
| At 31 October 25 | 3,916 |  | 5,684 |  | 46,427 |  | - |  | 56,027
| At 31 October 24 | 4,278 |  | 6,794 |  | 50,833 |  | - |  | 61,905

5. | Impairment of tangible fixed assets
--- | ---
| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 1,898 |  | 2,500
| Total | 1,898 |  | 2,500

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 7,174 |  | 5,284
| Other debtors | - |  | 4,418
| Total | 7,174 |  | 9,702

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,435 |  | 3,079
| Bank borrowings and overdrafts | 2,828 |  | 3,726
| Taxation and social security | 9,409 |  | 5,137
| Finance lease and HP contracts | 8,244 |  | 10,274
| Other creditors | 8,860 |  | -
| Accrued liabilities and deferred income | 1,101 |  | 1,101
| Total | 32,877 |  | 23,317

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 11,440 |  | 13,377
| Other creditors | 14,313 |  | 21,295
| Total | 25,753 |  | 34,672

10. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 22,557 |  | 31,569

11. | Provisions for liabilities
--- | ---
| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 14,848 |  | 16,405
| Total | 14,848 |  | 16,405

12. | Directors advances, credits and guarantees
--- | ---
| Included within other debtors falling due within one year is £Nil (2024 - £1,144) being the amount owed by the director. Net amounts repaid during the year were £1,144. These amounts were both repaid within nine months of the financial year. The loans where charged the official rate of interest were applicable and were repayable on demand.