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Registration number: 04753756

Walden Page Smith Comms Limited
Unaudited Filleted Abridged Financial Statements
for the Period from 1 October 2024 to 31 December 2025

Walden Page Smith Comms Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 9

Walden Page Smith Comms Limited

Company Information

Directors | Mr Matthew Smith Mr Martin Wiggins

Registered office | Unit 4 11-29 Fashion Street London E1 6PX

Walden Page Smith Comms Limited

(Registration number: 04753756)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 170,347 | 170,347
Current assets |  |  |
Debtors | 5 | 1,285 | 10,998
Cash at bank and in hand |  | 16,349 | 13,597
|  | 17,634 | 24,595
Creditors: Amounts falling due within one year |  | (35,577) | (32,607)
Net current liabilities |  | (17,943) | (8,012)
Total assets less current liabilities |  | 152,404 | 162,335
Accruals and deferred income |  | (1,550) | (1,550)
Net assets |  | 150,854 | 160,785
Capital and reserves |  |  |
Called up share capital | 6 | 162 | 162
Retained earnings |  | 150,692 | 160,623
Shareholders' funds |  | 150,854 | 160,785

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Walden Page Smith Comms Limited

(Registration number: 04753756)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 24 July 2026 and signed on its behalf by:

.........................................

Mr Matthew Smith

Director

.........................................

Mr Martin Wiggins

Director

Walden Page Smith Comms Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 4 11-29 Fashion Street
London
E1 6PX

These financial statements were authorised for issue by the Board on 24 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Walden Page Smith Comms Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Walden Page Smith Comms Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1 (2024 - 1).

4 | Investments

| Total £
Cost or valuation
At 1 October 2024 | 170,347
Provision
Carrying amount
At 31 December 2025 | 170,347
At 30 September 2024 | 170,347

| 2025 £ | 2024 £

5 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6 | Share capital

Allotted, called up and fully paid shares

Walden Page Smith Comms Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 12 | 12 | 12 | 12
Ordinary A share of £1 each | 30 | 30 | 30 | 30
Ordinary B share of £1 each | 60 | 60 | 60 | 60
Ordinary C share of £1 each | 30 | 30 | 30 | 30
Ordinary D share of £1 each | 30 | 30 | 30 | 30
| 162 | 162 | 162 | 162

7 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £3,233.00 (2024 - £2,750.00) per each Ordinary D share |  | 97,000 |  | 82,500

8 | Related party transactions

Walden Page Smith Comms Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

Directors' remuneration

The directors' remuneration for the period was as follows:

| 2025 £ | 2024 £
Remuneration | 15,000 | 12,000

Summary of transactions with parent

WHJE Limited owns 80% of Walden Page Smith Limited.
Walden Page Smith Limited has a loan relationship with WHJE Limited
Walden Page Smith Limited charges WHJE Limited for management fees.

Summary of transactions with subsidiaries

Walden Page Ballard Limited and The Chair Consultancy Limited are both 100% subsidiaries of Walden Page Smith Comms Limited. Grey Matter Marketing Solutions Limited is an 80% subsidiary of Walden Page Smith Comms Limited. Mortgage Marketing Forum Limited is a 100% subsidiary of Grey Matter Marketing Solutions Limited.
Walden Page Smith Comms Limited has loan relationships with Walden Page Ballard Limited, The Chair Consultancy Limited and Mortgage Marketing Forum Limited.
Walder Page Smith Comms Limited charges Walden Page Ballard Limited for management fees.

Income and receivables from related parties

2025 | Parent £ | Subsidiary £
Receipt of services | 24,000 | -
Amounts receivable from related party | 3,600 | (4,500)

2024

Loans to related parties

2025 | Subsidiary £ | Total £
At start of period | 10,999 | 10,999
Advanced | 1,014 | 1,014
Repaid | (10,000) | (10,000)
At end of period | 2,013 | 2,013

2024 | Subsidiary £ | Total £
At start of period | 11,704 | 11,704
Repaid | (705) | (705)
At end of period | 10,999 | 10,999

Loans from related parties

Walden Page Smith Comms Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

2025 | Parent £ | Subsidiary £ | Total £
At start of period | 13 | 1 | 14
At end of period | 13 | 1 | 14

2024 | Parent £ | Subsidiary £ | Total £
At start of period | 13 | 1 | 14
At end of period | 13 | 1 | 14

9 | Parent and ultimate parent undertaking

The company's immediate parent is WHJE Limited, incorporated in England.
The most senior parent entity producing publicly available financial statements is WHJE Limited.