REGISTERED NUMBER: 00400499 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

WALKER COUSINS & CO. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G R Morgan-Harris

REGISTERED OFFICE:

Walker Cousins House

Lowford

Bursledon

Southampton

SO31 8ES

REGISTERED NUMBER:

00400499 (England and Wales)

ACCOUNTANTS:

Underwood Barron LLP

Monks Brook House

13 - 17 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

FIXED ASSETS

Tangible assets

4

2,661

1,865

Investment property

5

1,800,000

1,800,000

1,802,661

1,801,865

CURRENT ASSETS

Debtors

6

6,151

5,087

Cash at bank and in hand

167,613

139,149

173,764

144,236

CREDITORS

Amounts falling due within one year

7

29,468

21,045

NET CURRENT ASSETS

144,296

123,191

TOTAL ASSETS LESS CURRENT LIABILITIES

1,946,957

1,925,056

CREDITORS

Amounts falling due after more than one year

8

(5

)

(20

)

PROVISIONS FOR LIABILITIES

(251,096

)

(250,516

)

ACCRUALS AND DEFERRED INCOME

(8,267

)

(6,897

)

NET ASSETS

1,687,589

1,667,623

CAPITAL AND RESERVES

Called up share capital

726

726

Retained earnings

1,686,863

1,666,897

1,687,589

1,667,623

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

G R Morgan-Harris - Director

1.	STATUTORY INFORMATION

Walker Cousins & Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

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:

Plant and Machinery - 25% Reducing Balance

Investment Property - NIL

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

31,239

Additions

1,442

At 31 March 2026

32,681

DEPRECIATION

At 1 April 2025

29,374

Charge for year

646

At 31 March 2026

30,020

NET BOOK VALUE

At 31 March 2026

2,661

At 31 March 2025

1,865

5.	INVESTMENT PROPERTY

Investment property is carried at fair value determined annually by the director and derived from the property market for comparable real estate,taking into account any significant difference in the nature, location and condition of the comparable asset. The director has agreed that there is no need for revaluation of the asset unless there is a significant change in the market value and the benefit outweighs the costs of a professional valuation.

No depreciation is provided.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,386

4,089

Other debtors

1,765

998

6,151

5,087

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

10,650

10,293

Taxation and social security

15,859

7,815

Other creditors

2,959

2,937

29,468

21,045

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

5

20