Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC615258 J S Walkden the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC615258 2024-12-31 SC615258 2025-12-31 SC615258 2025-01-01 2025-12-31 SC615258 frs-core:CurrentFinancialInstruments 2025-12-31 SC615258 frs-core:Non-currentFinancialInstruments 2025-12-31 SC615258 frs-core:BetweenOneFiveYears 2025-12-31 SC615258 frs-core:ComputerEquipment 2025-12-31 SC615258 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC615258 frs-core:ComputerEquipment 2024-12-31 SC615258 frs-core:MotorVehicles 2025-12-31 SC615258 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC615258 frs-core:MotorVehicles 2024-12-31 SC615258 frs-core:WithinOneYear 2025-12-31 SC615258 frs-core:ShareCapital 2025-12-31 SC615258 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC615258 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC615258 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC615258 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC615258 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC615258 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC615258 1 2025-01-01 2025-12-31 SC615258 frs-bus:Director1 2025-01-01 2025-12-31 SC615258 frs-countries:Scotland 2025-01-01 2025-12-31 SC615258 2023-12-31 SC615258 2024-12-31 SC615258 2024-01-01 2024-12-31 SC615258 frs-core:CurrentFinancialInstruments 2024-12-31 SC615258 frs-core:Non-currentFinancialInstruments 2024-12-31 SC615258 frs-core:BetweenOneFiveYears 2024-12-31 SC615258 frs-core:WithinOneYear 2024-12-31 SC615258 frs-core:ShareCapital 2024-12-31 SC615258 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC615258
Walkden Medical Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Infinity Advisors Ltd t/a Infinity Partnership
Walkden Medical Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Walkden Medical Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC615258

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 46,459 |  | -
|  |  | 46,459 |  | -
CURRENT ASSETS
Debtors | 5 | 11,679 |  | 16,771 |
Cash at bank and in hand |  | 407,688 |  | 332,906 |
|  | 419,367 |  | 349,677 |
Creditors: Amounts Falling Due Within One Year | 6 | (27,019 ) |  | (29,278 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 392,348 |  | 320,399
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 438,807 |  | 320,399
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (34,504 ) |  | -
NET ASSETS |  |  | 404,303 |  | 320,399
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 404,203 |  | 320,299
SHAREHOLDERS' FUNDS |  |  | 404,303 |  | 320,399

Page 1
Page 2
Walkden Medical Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year 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

J S Walkden Director
10th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Walkden Medical Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Walkden Medical Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC615258 . The registered office is 1 Marshall Road, Newburgh, Aberdeenshire, AB41 6DR.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Motor Vehicles | straight line over 5 years
Computer Equipment | straight line over 3 years

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under
hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
Page 3
Page 4
Walkden Medical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | - | - | -
Additions | 55,170 | 513 | 55,683
As at 31 December 2025 | 55,170 | 513 | 55,683
Depreciation
As at 1 January 2025 | - | - | -
Provided during the period | 9,195 | 29 | 9,224
As at 31 December 2025 | 9,195 | 29 | 9,224
Net Book Value
As at 31 December 2025 | 45,975 | 484 | 46,459
As at 1 January 2025 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 11,679 |  | 16,771

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,561 |  | -
Other creditors | 4,523 |  | 3,748
Taxation and social security | 11,935 |  | 25,530
| 27,019 |  | 29,278

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 34,504 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,561 |  | -
Later than one year and not later than five years | 34,504 |  | -
| 45,065 |  | -
| 45,065 |  | -

Page 4
Page 5
Walkden Medical Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The company's ultimate controlling party is the director .
Page 5