Walnut Unimart Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16039142

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		21,811

			21,811
CURRENT ASSETS
Stocks	5	67,250
Debtors	6	901
Cash at bank and in hand		20,669

		88,820
Creditors: Amounts Falling Due Within One Year	7	(120,428 )

NET CURRENT ASSETS (LIABILITIES)			(31,608 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,797 )

NET LIABILITIES			(9,797 )

CAPITAL AND RESERVES
Called up share capital	8		2
Profit and Loss Account			(9,799 )

SHAREHOLDERS' FUNDS			(9,797)

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Walnut Unimart Ltd

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Romin Kumar

Director

22/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Walnut Unimart Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16039142 . The registered office is Compton House, Walnut Tree Close, Guildford, GU1 4TX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25%
Motor Vehicles	25%
Fixtures & Fittings	15%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 24 October 2024	-	-	-	-
Additions	9,833	18,800	395	29,028

As at 31 December 2025	9,833	18,800	395	29,028

...CONTINUED

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Walnut Unimart Ltd

Notes to the Financial Statements (continued)

For the Period 24 October 2024 to 31 December 2025

Depreciation
As at 24 October 2024	-	-	-	-
Provided during the period	2,458	4,700	59	7,217

As at 31 December 2025	2,458	4,700	59	7,217

Net Book Value
As at 31 December 2025	7,375	14,100	336	21,811

As at 24 October 2024	-	-	-	-

5. Stocks

	31 December 2025
	£
Stock	67,250

6. Debtors

	31 December 2025
	£
Due within one year
Other debtors	626
Due after more than one year
Trade debtors	275

	901

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	1
Other loans	110,751
Other creditors	9,676

	120,428

8. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	2

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