Walton UK Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10955669 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Walton UK Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R J B D'Arcy

Mr T M D'Arcy

REGISTERED OFFICE:

Walton House

20 Coleford Road

London

SW18 1AD

REGISTERED NUMBER:

10955669 (England and Wales)

ACCOUNTANTS:

Turner & Ellerby

Chartered Certified Accountants

5 Church Street

Framlingham

Woodbridge

Suffolk

IP13 9BQ

FIXED ASSETS

Investment property

4

835,000

CURRENT ASSETS

Debtors

5

36,168

22,502

Cash at bank

17,302

26,145

53,470

48,647

CREDITORS

Amounts falling due within one year

6

299,544

309,449

NET CURRENT LIABILITIES

(246,074

)

(260,802

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

588,926

574,198

CREDITORS

Amounts falling due after more than one
year

7

(305,636

)

(313,512

)

PROVISIONS FOR LIABILITIES

10

(33,687

)

(33,687

)

NET ASSETS

249,603

226,999

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

11

249,503

226,899

SHAREHOLDERS' FUNDS

249,603

226,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

Mr T M D'Arcy - Director

1.	STATUTORY INFORMATION

Walton UK Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

At the 30 September 2025 the Company had net current liabilities. In meeting the Company's working capital requirements the directors have agreed to continue to support the Company for the next 12 months. On the basis that the directors consider, with their support, it appropriate to prepare the financial statements on a going concern basis, the financial statements do not contain any adjustments that would result from the withdrawal of their support.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

835,000

NET BOOK VALUE

At 30 September 2025

835,000

At 30 September 2024

835,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

134,747

Cost

700,253

835,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

700,253

Investment property was valued on an open market basis on 30 September 2025 by the Directors. .

For the year ended 30th September 2025 the directors' reviewed the valuation of the investment property on an open market basis and were of the opinion that no revaluation adjustment was needed to the carrying value to £835,000.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Prepayments and accrued income

19,000

5,334

Prepayments

17,168

36,168

22,502

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Tax

5,599

6,160

Directors' current accounts

291,232

301,232

Accruals and deferred income

2,713

2,057

299,544

309,449

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans (see note 8)

299,344

307,220

Other loans (see note 8)

6,292

305,636

313,512

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

6,292

Repayable by instalments

Bank loans more 5 yr by instal

299,344

307,220

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

6,292

Repayable by instalments

Bank loans more 5 yr by instal

299,344

307,220

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

299,344

307,220

The bank loan is secured against the Property at 89 Eastwood Road, Rayleigh, Essex.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

33,687

Deferred

tax

£

Balance at 1 October 2024

33,687

Balance at 30 September 2025

33,687

11.

RESERVES

Retained earnings

Distributable

Non -
Distributable

Total

£

Retained earnings at 1 October 2024

125,839

101,060

226,899

Profit for the year

22,604

-

22,604

Retained earnings at 30 September 2025

148,443

101,060

249,503