The average number of persons, including directors, employed by the company during the year was as follows:

These financial statements for the year ended 31 December 2025 are the first financial statements of W J Hallt Limited prepared in accordance with FRS 105, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 105 was 1 January 2024. The effect of this transition under FRS 105 is a requirement to hold investment properties at cost and it is also prohibited to recognise any deferred tax. As such on transition, the investment properties have been restated to cost, and deferred tax has been eliminated.

Investment properties are shown at cost less impairment.

Investment properties are not depreciated which is not in accordance with either the Financial Reporting Standard 105 or the requirements of the Companies Act 2006 which state that all assets should be depreciated over their economic life.

The directors consider that this departure from the requirement of the standard and the Companies Act 2006 is required in order to give a true and fair view.

W J Hallt Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ashcombe Court, Woolsack Way, Godalming, Surrey, United Kingdom, GU7 1LQ.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true