Company No: 04670045 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	J M Walker
	N J Walker

SECRETARY

J M Walker

REGISTERED OFFICE	Whinleys Farm
	Leverton Road
	Retford
	DN22 0DZ
	United Kingdom

COMPANY NUMBER

04670045 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	508,405		467,373
		508,405		467,373
Current assets
Stocks		376,137		327,509
Debtors	4	160,141		243,834
Cash at bank and in hand		1,587,179		1,581,455
		2,123,457		2,152,798
Creditors: amounts falling due within one year	5	( 179,193)		( 306,996)
Net current assets		1,944,264		1,845,802
Total assets less current liabilities		2,452,669		2,313,175
Provision for liabilities		( 127,101)		( 116,843)
Net assets		2,325,568		2,196,332
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		2,325,566		2,196,330
Total shareholders' funds		2,325,568		2,196,332

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Walker Plant Services Limited (registered number: 04670045) were approved and authorised for issue by the Board of Directors on 04 August 2026. They were signed on its behalf by:

J M Walker Director

N J Walker Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Walker Plant Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Whinleys Farm, Leverton Road, Retford, DN22 0DZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 - 20 % reducing balance
Vehicles	15 - 20 % reducing balance
Fixtures and fittings	15 - 20 % reducing balance
Other property, plant and equipment	7.5 - 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	11		11

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Other property, plant and equipment		Total
	£		£		£		£		£
Cost
At 01 April 2025	133,262		257,327		55,363		799,811		1,245,763
Additions	0		0		0		118,000		118,000
Disposals	0		0		0		( 58,000)		( 58,000)
At 31 March 2026	133,262		257,327		55,363		859,811		1,305,763
Accumulated depreciation
At 01 April 2025	116,827		155,686		51,311		454,566		778,390
Charge for the financial year	3,287		21,661		809		47,663		73,420
Disposals	0		0		0		( 54,452)		( 54,452)
At 31 March 2026	120,114		177,347		52,120		447,777		797,358
Net book value
At 31 March 2026	13,148		79,980		3,243		412,034		508,405
At 31 March 2025	16,435		101,641		4,052		345,245		467,373

4. Debtors

	2026		2025
	£		£
Trade debtors	113,213		198,640
Other debtors	46,928		45,194
	160,141		243,834

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	84,907		94,212
Taxation and social security	75,921		187,985
Other creditors	18,365		24,799
	179,193		306,996

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1 A ordinary share of £ 1.00	1		1
1 B ordinary share of £ 1.00	1		1
	2		2