WALTON BBQ LIMITED - Filleted accounts

Registered number

10812977

WALTON BBQ LIMITED

Unaudited Filleted Accounts

30 April 2026

WALTON BBQ LIMITED

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of WALTON BBQ LIMITED for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WALTON BBQ LIMITED for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
….......................................
Fordhams & Co. Limited
Chartered Accountants
Studio 6
6 Hornsey Street
London
N7 8GR

2 June 2026

WALTON BBQ LIMITED
Registered number:		10812977
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		5,000			7,500
Tangible assets	4		9,678			12,098
			14,678			19,598

Current assets
Stocks		2,135			1,900
Debtors	5	3,403			4,218
Cash at bank and in hand		8,012			987
		13,550			7,105

Creditors: amounts falling due within one year	6	(26,921)			(25,748)

Net current liabilities			(13,371)			(18,643)

Total assets less current liabilities			1,307			955

Creditors: amounts falling due after more than one year	7		(711)			(709)



Net assets			596			246

Capital and reserves
Called up share capital			100			100
Profit and loss account			496			146

Shareholders' funds			596			246

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


….......................					…...........................
Mr Ali Ihsan Celik					Mr Mucahit Nazli
Director					Director
Approved by the board on 2 June 2026

WALTON BBQ LIMITED
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	20% Reducing Balance Method

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.












	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		5		5


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 May 2025				25,000
	At 30 April 2026				25,000

	Amortisation
	At 1 May 2025				17,500
	Provided during the year				2,500
	At 30 April 2026				20,000

	Net book value
	At 30 April 2026				5,000
	At 30 April 2025				7,500

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.





4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 May 2025				36,450
	At 30 April 2026				36,450

	Depreciation
	At 1 May 2025				24,352
	Charge for the year				2,420
	At 30 April 2026				26,772

	Net book value
	At 30 April 2026				9,678
	At 30 April 2025				12,098


5	Debtors		2026		2025
£				£

	Trade debtors		217		1,283
	Other debtors		3,186		2,935
			3,403		4,218


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		4,349		8,500
	Trade creditors		713		1,833
	Taxation and social security costs		19,869		10,706
	Other creditors		1,990		4,709
			26,921		25,748


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		711		709









8	Other information

	WALTON BBQ LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Studio 6
	6 Hornsey Street
	London
	N7 8GR