Company registration number: 03368638
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Walton Developments Limited
Pages for filing with the Registrar
Company registration number: 03368638
Walton Developments Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 690 903
Investment property 5 400,000 400,000
400,690 400,903
Current assets
Debtors 44,927 41,357
Cash at bank and in hand 15,949 22,292
60,876 63,649
Creditors: amounts falling due within one year
6 (32,329) (47,133)
Net current assets 28,547 16,516
Total assets less current liabilities 429,237 417,419
Creditors: Amounts falling due after more than one year
(185,500) (185,500)
NET ASSETS 243,737 231,919
Capital and reserves
Called up share capital 500 500
Revaluation reserve 188,156 188,156
Profit and loss account 55,081 43,263
TOTAL EQUITY 243,737 231,919
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03368638
Walton Developments Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs J Walton, Director
4 August 2026
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Walton Developments Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Walton Developments Limited is a private company registered in England and Wales. Its registered number is 03368638. The company is limited by shares. Its registered office is The Pines, 98 Sandbach Road North, Alsager, Stoke On Trent, ST7 2AW.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
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.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 12.5% reducing balance
Computer equipment - 25% reducing balance
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Walton Developments Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 7,808
At 31 December 2025 7,808
Depreciation
At 1 January 2025 6,905
Charge for year 213
At 31 December 2025 7,118
Net book value
At 31 December 2025 690
At 31 December 2024 903
5 Investment property
£
Valuation
At 1 January 2025 400,000
At 31 December 2025 400,000
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Walton Developments Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Amounts owed to directors 23,786 39,349
Other creditors 1,525 903
Taxation 5,648 5,527
Accruals and deferred income 1,370 1,354
32,329 47,133
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
Balance outstanding at start of year 39,349 59,094
Amounts advanced 12,050 12,300
Amounts repaid (27,613) (32,045)
Balance outstanding at end of year 23,786 39,349
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