Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14748420 Mr Harry Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14748420 2024-12-31 14748420 2025-12-31 14748420 2025-01-01 2025-12-31 14748420 frs-core:CurrentFinancialInstruments 2025-12-31 14748420 frs-core:RevaluationReserve 2025-01-01 2025-12-31 14748420 frs-core:RevaluationReserve 2024-12-31 14748420 frs-core:RevaluationReserve 2025-12-31 14748420 frs-core:ShareCapital 2025-12-31 14748420 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 14748420 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 14748420 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14748420 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14748420 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14748420 frs-bus:SmallEntities 2025-01-01 2025-12-31 14748420 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14748420 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14748420 frs-bus:Director1 2025-01-01 2025-12-31 14748420 frs-bus:Director1 2024-12-31 14748420 frs-bus:Director1 2025-12-31 14748420 frs-countries:EnglandWales 2025-01-01 2025-12-31 14748420 2023-12-31 14748420 2024-12-31 14748420 2024-01-01 2024-12-31 14748420 frs-core:CurrentFinancialInstruments 2024-12-31 14748420 frs-core:RevaluationReserve 2024-12-31 14748420 frs-core:ShareCapital 2024-12-31 14748420 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14748420
WALKER BUILDINGS LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
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Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14748420
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 945,000 729,850
945,000 729,850
CURRENT ASSETS
Cash at bank and in hand 338,032 2,109
338,032 2,109
Creditors: Amounts Falling Due Within One Year 5 (1,173,734 ) (786,648 )
NET CURRENT ASSETS (LIABILITIES) (835,702 ) (784,539 )
TOTAL ASSETS LESS CURRENT LIABILITIES 109,298 (54,689 )
NET ASSETS/(LIABILITIES) 109,298 (54,689 )
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Revaluation reserve 8 209,545 -
Profit and Loss Account (101,247 ) (55,689 )
SHAREHOLDERS' FUNDS 109,298 (54,689)
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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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Harry Walker
Director
23/01/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
WALKER BUILDINGS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14748420 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: )
- -
4. Investment Property
2025
£
Fair Value
As at 1 January 2025 729,850
Additions 5,605
Revaluations 209,545
As at 31 December 2025 945,000
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 725,675 371,300
Other creditors 448,059 415,348
1,173,734 786,648
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6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Harry Walker (415,068 ) (41,685 ) 5,400 - (451,352 )
The above loan is unsecured, interest free and repayable on demand.
8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 - (55,689 )
Loss for year - (45,558)
Surplus on revaluation 209,545 -
Other comprehensive income for the year 209,545 -
Total comprehensive income for the year 209,545 (45,558 )
As at 31 December 2025 209,545 (101,247 )
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