J. Walker Design Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08307798

J. Walker Design Ltd

Filleted Unaudited Financial Statements

30 November 2025

J. Walker Design Ltd

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		2,677	4,029

Current assets

Debtors	7	3,700	4,510
Cash at bank and in hand		5,030	478
		------	------
		8,730	4,988

Creditors: amounts falling due within one year	8	8,373		8,000
		------		------
Net current assets/(liabilities)			357	( 3,012)
			------	------
Total assets less current liabilities			3,034	1,017

Provisions

Taxation including deferred tax	509	766
	------	------
Net assets	2,525	251
	------	------

Capital and reserves

Called up share capital	100	100
Profit and loss account	2,425	151
	------	---
Shareholder funds	2,525	251
	------	---

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

Mr J E Walker
Director

Company registration number: 08307798

J. Walker Design Ltd

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5-11 Mortimer Street, London, W1T 3HS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable for services carried out during the year.

(c) Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

(d) Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

(e) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(f) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

(g) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

(h) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	10,200
	-------
Amortisation
At 1 December 2024 and 30 November 2025	10,200
	-------
Carrying amount
At 30 November 2025	–
	-------
At 30 November 2024	–
	-------

6. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 December 2024 and 30 November 2025	9,237	9,237
	------	------
Depreciation
At 1 December 2024	5,208	5,208
Charge for the year	1,352	1,352
	------	------
At 30 November 2025	6,560	6,560
	------	------
Carrying amount
At 30 November 2025	2,677	2,677
	------	------
At 30 November 2024	4,029	4,029
	------	------

7. Debtors

	2025	2024
	£	£
Trade debtors	2,355	–
Other debtors	1,345	4,510
	------	------
	3,700	4,510
	------	------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	35	2,179
Corporation tax	4,543	3,128
Social security and other taxes	314	–
Other creditors	3,481	2,693
	------	------
	8,373	8,000
	------	------

9. Director's advances, credits and guarantees

Debtors include £Nil (2024 : £3,955) due from the director. Amounts advanced during the year totalled £30,245 and repayments in year totalled £34,742.