Walnut Securities Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06404575

WALNUT SECURITIES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

21 March 2025

WALNUT SECURITIES LIMITED

FINANCIAL STATEMENTS

PERIOD FROM 24 MARCH 2024 TO 21 MARCH 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

WALNUT SECURITIES LIMITED

STATEMENT OF FINANCIAL POSITION

21 March 2025

	21 Mar 25		23 Mar 24
Note	£	£	£	£

FIXED ASSETS

Investments	5		5,760		5,760

CURRENT ASSETS

Debtors	6	184,327	189,373
Cash at bank and in hand		3,844	1,565
		---------	---------
		188,171	190,938

CREDITORS: amounts falling due within one year	7	( 53,552)		( 59,426)
		---------		---------
NET CURRENT ASSETS			134,619		131,512
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			140,379		137,272
			---------		---------
NET ASSETS			140,379		137,272
			---------		---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	140,279	137,172
	---------	---------
SHAREHOLDERS FUNDS	140,379	137,272
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 21 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

WALNUT SECURITIES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

21 March 2025

These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

L J Cantlay
Director

Company registration number: 06404575

WALNUT SECURITIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 24 MARCH 2024 TO 21 MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sentinel House, Peasholme Green, York, YO1 7PP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services supplied, exclusive of Value Added Tax.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. 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 before operating profit.

4. TANGIBLE ASSETS

	Equipment	Total
	£	£
Cost
At 24 March 2024 and 21 March 2025	2,359	2,359
	-------	-------
Depreciation
At 24 March 2024 and 21 March 2025	2,359	2,359
	-------	-------
Carrying amount
At 21 March 2025	–	–
	-------	-------
At 23 March 2024	–	–
	-------	-------

5. INVESTMENTS

	Unlisted
	£
Cost
At 24 March 2024 and 21 March 2025	5,760
	-------
Impairment
At 24 March 2024 and 21 March 2025	–
	-------

Carrying amount
At 21 March 2025	5,760
	-------
At 23 March 2024	5,760
	-------

6. DEBTORS

	21 Mar 25	23 Mar 24
	£	£
Other debtors	184,327	189,373
	---------	---------

7. CREDITORS: amounts falling due within one year

	21 Mar 25	23 Mar 24
	£	£
Trade creditors	2,825	3,304
Corporation tax	4,005	8,968
Other creditors	46,722	47,154
	--------	--------
	53,552	59,426
	--------	--------