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Company Registration No. 13177735 (England and Wales)
WALKER ACCOUNTANTS LTD Unaudited accounts for the year ended 28 February 2025
WALKER ACCOUNTANTS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WALKER ACCOUNTANTS LTD Company Information for the year ended 28 February 2025
Director
Deborah Matthews
Company Number
13177735 (England and Wales)
Registered Office
C/O Fortis Accountancy Servies Limited 13t Queensway House Queensway MIDDLESBROUGH TS3 8TF ENGLAND
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WALKER ACCOUNTANTS LTD Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
4
8,795 
4,261 
Cash at bank and in hand
58,794 
31,473 
67,589 
35,734 
Creditors: amounts falling due within one year
5
(67,588)
(35,733)
Net current assets
1 
1 
Net assets
1 
1 
Capital and reserves
Called up share capital
1 
1 
Shareholders' funds
1 
1 
For the year ending 28 February 2025 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 September 2026 and were signed on its behalf by
Deborah Matthews Director Company Registration No. 13177735
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WALKER ACCOUNTANTS LTD Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
WALKER ACCOUNTANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 13177735. The registered office is C/O Fortis Accountancy Servies Limited, 13t Queensway House, Queensway, MIDDLESBROUGH, TS3 8TF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Agency arrangements
The company acts as collection agent for Fortis Accountancy Services Limited, a company under common control. Fees collected from clients of Fortis Accountancy Services Limited are not recognised as turnover; they are held on behalf of that company and are recognised within creditors as amounts due to it until remitted. Costs met out of funds so held are incurred on that company's behalf and are not recognised in the income statement. Prior year adjustment In the year ended 29 February 2024 amounts collected as agent were presented as turnover (£49,348) with amounts paid over to Fortis Accountancy Services Limited presented as cost of sales (£46,955), and the company recognised accumulated losses of £7,236 in respect of costs borne on behalf of that company. The comparatives have been restated to reflect the company's role as agent: no turnover or cost of sales is presented; advances made from collected funds (£8,829) are treated as made on behalf of Fortis Accountancy Services Limited; client money in course of collection by payment platforms (£4,261) is recognised within debtors; and the net amount held for Fortis Accountancy Services Limited (£35,686) is presented within creditors. The effect on shareholders' funds at 29 February 2024 is an increase of £7,236 to £1.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
8,795 
4,261 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
- 
47 
Other creditors
67,588 
35,686 
67,588 
35,733 
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WALKER ACCOUNTANTS LTD Notes to the Accounts for the year ended 28 February 2025
6
Transactions with related parties
During the year the company acted as collection agent for Fortis Accountancy Services Limited, a company under common control, receiving no remuneration for doing so. At the year end £67,588 (2024 restated: £35,686), included within other creditors, was held for and due to that company. Other debtors comprised client money in course of collection by payment platforms of £8,795 (2024 restated: £4,261), also held on that company's behalf.
7
Post balance sheet events
A formal agency agreement with Fortis Accountancy Services Limited was executed on 1 September 2026 and the migration of client collection mandates to that company is in progress, following which the company will hold no client funds.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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