Walker Engineering (Leeds) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04076946

WALKER ENGINEERING (LEEDS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

29 September 2025

WALKER ENGINEERING (LEEDS) LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 29 SEPTEMBER 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

WALKER ENGINEERING (LEEDS) LIMITED

STATEMENT OF FINANCIAL POSITION

29 September 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	6		166,602	164,186

CURRENT ASSETS

Stocks		2,750	2,834
Debtors	7	81,742	65,978
Cash at bank and in hand		159,163	145,933
		---------	---------
		243,655	214,745

CREDITORS: amounts falling due within one year	8	( 61,133)		( 57,372)
		---------		---------
NET CURRENT ASSETS			182,522	157,373
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			349,124	321,559

CREDITORS: amounts falling due after more than one year	9		–	( 1,179)

PROVISIONS

Taxation including deferred tax	( 31,655)	( 31,195)
	---------	---------
NET ASSETS	317,469	289,185
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	317,369	289,085
	---------	---------
SHAREHOLDERS FUNDS	317,469	289,185
	---------	---------

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 year ending 29 September 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 year 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 .

WALKER ENGINEERING (LEEDS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

29 September 2025

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

K R J Walker
Director

Company registration number: 04076946

WALKER ENGINEERING (LEEDS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 29 SEPTEMBER 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 12 Brown Lane West, Leeds, LS12 6BH.

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 costs 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 goods supplied, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts for on-going services is recognised by reference to the stage of completion.

Deferred tax

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

Tangible assets

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

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:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Computer equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. TAX ON PROFIT

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	6,175	3,190

Deferred tax:

Origination and reversal of timing differences	460	( 2,063)
	-------	-------
Tax on profit	6,635	1,127
	-------	-------

6. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Computer equipment	Total
	£	£	£	£	£
Cost
At 30 September 2024	337,452	7,348	71,376	6,668	422,844
Additions	31,383	749	–	2,447	34,579
	---------	-------	--------	-------	---------
At 29 September 2025	368,835	8,097	71,376	9,115	457,423
	---------	-------	--------	-------	---------
Depreciation
At 30 September 2024	221,649	6,260	25,795	4,954	258,658
Charge for the year	19,804	257	11,395	707	32,163
	---------	-------	--------	-------	---------
At 29 September 2025	241,453	6,517	37,190	5,661	290,821
	---------	-------	--------	-------	---------
Carrying amount
At 29 September 2025	127,382	1,580	34,186	3,454	166,602
	---------	-------	--------	-------	---------
At 29 September 2024	115,803	1,088	45,581	1,714	164,186
	---------	-------	--------	-------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 29 September 2025	17,888
	--------
At 29 September 2024	23,850
	--------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	75,541	57,852
Other debtors	6,201	8,126
	--------	--------
	81,742	65,978
	--------	--------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	14,563	11,995
Corporation tax	6,175	3,190
Social security and other taxes	30,401	23,849
Other creditors	9,994	18,338
	--------	--------
	61,133	57,372
	--------	--------

9. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	1,179
	----	-------