FARROW WALSH LTD


Directors	FARROW, Christopher Neil
	FARROW, Claire


Registered Address	Office 9 The Coach House
	Desford Hall
	Leicester
	LE9 9JJ


Registered Number	12203611 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	31 Dec 2025		30 Sep 2024
		£	£	£	£
Fixed assets
Tangible assets	3		39,821		31,577
			39,821		31,577
Current assets
Debtors		246,107		394,957
Cash at bank and on hand		229,899		320,128
		476,006		715,085
Creditors amounts falling due within one year	4	(114,942)		(237,359)
Net current assets (liabilities)			361,064		477,726
Total assets less current liabilities			400,885		509,303
Net assets			400,885		509,303
Capital and reserves
Called up share capital			1		1
Profit and loss account			400,884		509,302
Shareholders' funds			400,885		509,303

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026, and are signed on its behalf by:

FARROW, Claire
Director
Registered Company No. 12203611

FARROW WALSH LTD

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	20		20

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 October 24	42,103	42,103
Additions	31,128	31,128
At 31 December 25	73,231	73,231
Depreciation and impairment
At 01 October 24	10,526	10,526
Charge for year	22,884	22,884
At 31 December 25	33,410	33,410
Net book value
At 31 December 25	39,821	39,821
At 30 September 24	31,577	31,577

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	84,839	73,121
Taxation and social security	30,103	164,238
Total	114,942	237,359


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.