Company registration number: 04031554
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
Walker Brothers Services Ltd
Pages for filing with the Registrar
Company registration number: 04031554
Walker Brothers Services Ltd
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 172,817 192,668
Investment property 5 - 124,473
172,817 317,141
Current assets
Stocks 464,372 475,641
Debtors 6 401,196 311,446
Cash at bank and in hand 156,867 247,601
1,022,435 1,034,688
Creditors: amounts falling due within one year
7 (583,931) (505,218)
Net current assets 438,504 529,470
Total assets less current liabilities 611,321 846,611
Provisions for liabilities (22,864) (27,229)
NET ASSETS 588,457 819,382
Capital and reserves
Called up share capital 100 100
Profit and loss account 588,357 819,282
TOTAL EQUITY 588,457 819,382
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04031554
Walker Brothers Services Ltd
Balance sheet - continued
as at 31 May 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 June 2026 and signed on its behalf by:
Mr M Walker, Director
29 June 2026
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Walker Brothers Services Ltd
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
Walker Brothers Services Ltd is a private company registered in England and Wales. Its registered number is 04031554. The company is limited by shares. Its registered office is Unit 3 Pimhole Business Park, Pimhole Road, Lancashire, BL9 7ET.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 2% straight line
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 20% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 20% reducing balance
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Walker Brothers Services Ltd
Notes to the financial statements - continued
for the year ended 31 May 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 27 (2025 - 29).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 June 2025 195,267 371,374 566,641
Additions - 1,675 1,675
At 31 May 2026 195,267 373,049 568,316
Depreciation
At 1 June 2025 73,682 300,291 373,973
Charge for year 9,958 11,568 21,526
At 31 May 2026 83,640 311,859 395,499
4
Walker Brothers Services Ltd
Notes to the financial statements - continued
for the year ended 31 May 2026
4 Tangible fixed assets - continued
Net book value
At 31 May 2026 111,627 61,190 172,817
At 31 May 2025 121,585 71,083 192,668
5 Investment property
£
Valuation
At 1 June 2025 124,473
Disposals (124,473)
At 31 May 2026 -
6 Debtors
2026 2025
£ £
Trade debtors 401,196 311,446
7 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 484,707 397,344
Amounts owed to directors 392 21
Other creditors 3,518 2,501
Taxation 16,422 37,417
VAT payable 47,625 51,037
Social security and other tax 17,511 12,099
Accruals and deferred income 13,756 4,799
583,931 505,218
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