REGISTERED NUMBER: 03847348 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Prestige Walker Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms V A Beacham

Ms F Macmillan

SECRETARY:

Ms F Macmillan

REGISTERED OFFICE:

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

REGISTERED NUMBER:

03847348 (England and Wales)

AUDITORS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

5

20,522

21,737

CURRENT ASSETS

Stocks

-

24,622

Debtors

6

1,157,448

565,014

Cash at bank and in hand

114,541

263,347

1,271,989

852,983

CREDITORS

Amounts falling due within one year

7

1,057,998

696,723

NET CURRENT ASSETS

213,991

156,260

TOTAL ASSETS LESS CURRENT LIABILITIES

234,513

177,997

CREDITORS

Amounts falling due after more than one year

8

-

(6,667

)

PROVISIONS FOR LIABILITIES

(4,824

)

(6,918

)

NET ASSETS

229,689

164,412

CAPITAL AND RESERVES

Called up share capital

10

156

156

Share premium

99,870

99,870

Retained earnings

129,663

64,386

SHAREHOLDERS' FUNDS

229,689

164,412

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Ms F Macmillan - Director

1.	STATUTORY INFORMATION

Prestige Walker Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The Presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

2,950

120,213

26,628

149,791

Additions

-

5,021

-

5,021

At 31 March 2026

2,950

125,234

26,628

154,812

DEPRECIATION

At 1 April 2025

2,714

112,974

12,366

128,054

Charge for year

60

2,600

3,576

6,236

At 31 March 2026

2,774

115,574

15,942

134,290

NET BOOK VALUE

At 31 March 2026

176

9,660

10,686

20,522

At 31 March 2025

236

7,239

14,262

21,737

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,008,563

402,328

Amounts owed by group undertakings

79,015

77,608

Other debtors

69,870

85,078

1,157,448

565,014

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

6,667

40,000

Trade creditors

510,917

248,016

Taxation and social security

258,957

170,781

Other creditors

281,457

237,926

1,057,998

696,723

A charge dated 26 October 2023 secures a fixed and floating charge over all current and future assets of the company in favour of Praetura Invoice Finance Limited.

An additional charge dated 7 October 2022 secures a fixed and floating charge over all current and future assets of the company in favour of Dawn Walker, John Ponti and Nigel Baxter (deceased).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

6,667

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

36,072

14,852

Between one and five years

145,675

16,528

181,747

31,380

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

155

Ordinary

1

155

155

66

Preferred ordinary

0.01

1

1

156

156

Preferred ordinary shares carry equal voting rights and have the right to a return of capital in preference to ordinary shares, including any dividend arrears. Preferred ordinary shares also receive the same amount per share as ordinary shares after payment of dividend arrears. Preference shares have the right to a cumulative participating dividend equal to 15% of the net profits for each accounting period of the company.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

R C Spicer (Senior Statutory Auditor)

for and on behalf of Bristow Burrell