1 January 2025 v2026.20.2 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP043741232025-01-012025-12-31043741232025-12-31043741232024-12-3104374123core:WithinOneYear2025-12-3104374123core:WithinOneYear2024-12-3104374123core:ShareCapital2025-12-3104374123core:ShareCapital2024-12-3104374123core:OtherReservesSubtotal2025-12-3104374123core:OtherReservesSubtotal2024-12-3104374123core:RetainedEarningsAccumulatedLosses2025-12-3104374123core:RetainedEarningsAccumulatedLosses2024-12-3104374123bus:Director12025-01-012025-12-3104374123bus:RegisteredOffice2025-01-012025-12-31043741232024-01-012024-12-3104374123core:LandBuildings2025-12-3104374123core:LandBuildings2024-12-3104374123countries:EnglandWales2025-01-012025-12-3104374123bus:AuditExempt-NoAccountantsReport2025-01-012025-12-3104374123bus:PrivateLimitedCompanyLtd2025-01-012025-12-3104374123bus:SmallEntities2025-01-012025-12-3104374123bus:FullAccounts2025-01-012025-12-31
Company registration number:
04374123
Walton House Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2025
Walton House Limited
Statement of Financial Position
31 December 2025
20252024
Note££
Fixed assets    
Tangible assets 5
1,724,999
 
1,724,999
 
Current assets    
Debtors 6
537
  -  
Cash at bank and in hand
64,595
 
96,710
 
65,132
 
96,710
 
Creditors: amounts falling due within one year 7
(9,106
 )
(43,381
 )
Net current assets
56,026
 
53,329
 
Total assets less current liabilities 1,781,025   1,778,328  
Provisions for liabilities
(116,085
 )
(116,085
 )
Net assets
1,664,940
 
1,662,243
 
Capital and reserves    
Called up share capital
1
 
1
 
Other reserves
832,182
 
832,182
 
Profit and loss account
832,757
 
830,060
 
Shareholders funds
1,664,940
 
1,662,243
 
For the year ending
31 December 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
4 June 2026
, and are signed on behalf of the board by:
Mrs H Walton
Director
Company registration number:
04374123
Walton House Limited
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
51 Tweedy Road
,
Bromley
,
Kent
,
BR1 3NH
, United Kingdom.

2 Statement of compliance

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

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Current tax

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.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024:
2
).

5 Tangible assets

Land and buildings
£
Cost  
At
1 January 2025
and
31 December 2025
1,724,999
 
Depreciation  
At
1 January 2025
and
31 December 2025
 -  
Carrying amount  
At
31 December 2025
1,724,999
 
At 31 December 2024
1,724,999
 

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying value at
1 January 2025
and
31 December 2025
1,586,319
 

6 Debtors

20252024
££
Other debtors
537
  -  

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
633
 
81
 
Other creditors
8,473
 
43,300
 
9,106
 
43,381
 

8 Fair value reserve

Included within other reserves is the fair value reserve as follows:
20252024
££
At start of year 832,182   719,851  
Other movements in other comprehensive income -   112,331  
At end of year 832,182   832,182  

9 Controlling party

The company is a wholly owned subsidiary of Walton Holdings (UK) Limited a company incorporated in England and Wales. The directors consider this to be the ultimate controlling party.