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Company Registration No. 09269179 (England and Wales)
Wallers Haven Associates Limited Unaudited accounts for the year ended 31 October 2025
Wallers Haven Associates Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
355,000
414,000
Current assets
Debtors
5
222,429
212,228
Cash at bank and in hand
3,593
4,124
226,022
216,352
Creditors: amounts falling due within one year
6
(623,820)
(612,258)
Net current liabilities
(397,798)
(395,906)
Total assets less current liabilities
(42,798)
18,094
Provisions for liabilities
Deferred tax
7
-
(1,278)
Net (liabilities)/assets
(42,798)
16,816
Capital and reserves
Called up share capital
100
100
Revaluation reserve
(52,272)
5,450
Profit and loss account
9,374
11,266
Shareholders' funds
(42,798)
16,816
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 July 2026 and were signed on its behalf by
Gillian Perkins Director Company Registration No. 09269179
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Wallers Haven Associates Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Wallers Haven Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 09269179. The registered office is The Old Falcon, High Street, Bidford on Avon, Warwickshire, B50 4BJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025
£
Fair value at 1 November 2024
414,000
Net loss from fair value adjustments
(59,000)
At 31 October 2025
355,000
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Wallers Haven Associates Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Deferred tax asset
322
-
Accrued income and prepayments
309
305
631
305
Amounts falling due after more than one year
Other debtors
221,798
211,923
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
336
1,698
Loans from directors
622,239
608,131
Accruals
1,245
2,429
623,820
612,258
7
Deferred taxation
2025
2024
£
£
Revaluation of investment property
-
1,278
Tax losses carried forward
(322)
-
(322)
1,278
2025
2024
£
£
Provision at start of year
1,278
(203)
(Credited)/charged to the profit and loss account
(1,600)
1,481
Provision at end of year
(322)
1,278
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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