F W LITTLE WALKERS LIMITED


Director	KIDD-WALKER, Nardhia Maya


Registered Address	Unit 2 Market Square
	Wolverhampton
	WV3 0NL


Registered Number	09784487 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	31 Jul 2025		30 Sep 2024
		£	£	£	£
Fixed assets
Tangible assets			568,043		535,615
			568,043		535,615
Current assets
Debtors		66,763		94,504
Cash at bank and on hand		32,836		49,706
		99,599		144,210
Creditors amounts falling due within one year	3	(80,878)		(63,020)
Net current assets (liabilities)			18,721		81,190
Total assets less current liabilities			586,764		616,805
Creditors amounts falling due after one year	4		(267,250)		(341,858)
Net assets			319,514		274,947
Capital and reserves
Called up share capital			100		100
Revaluation reserve			306,344		306,344
Profit and loss account			13,070		(31,497)
Shareholders' funds			319,514		274,947

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 13 August 2026, and are signed on its behalf by:

KIDD-WALKER, Nardhia Maya
Director
Registered Company No. 09784487

F W LITTLE WALKERS LIMITED

Notes to the Financial Statements
for the period ended 31 July 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		14

3.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	10,010
Bank borrowings and overdrafts	6,208	7,708
Amounts owed to related parties	24,294	-
Taxation and social security	50,376	45,302
Total	80,878	63,020

4.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	173,321	247,673
Amounts owed to related parties	93,929	94,185
Total	267,250	341,858

5.	Change in reporting period and impact on comparability
	The current accounting period covers the 10 months from 01 Oct 2024 to 31 July 2025, whereas the previous period covered the 12 months to 30 Sep 2024. As the current period is two months shorter, the figures in these accounts are not directly comparable with the corresponding amounts shown for the previous period.