REGISTERED NUMBER: 12575339 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Walker Cole International Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Gary Peter Eldridge

Mr Christopher Leslie Sowden

REGISTERED OFFICE:

46 New Broad Street

London

EC2M 1JH

REGISTERED NUMBER:

12575339 (England and Wales)

ACCOUNTANTS:

AFE Accountants Limited

North London Business Park

Oakleigh Road South

New Southgate

London

N11 1GN

FIXED ASSETS

Tangible assets

4

31,265

72,252

CURRENT ASSETS

Debtors

5

1,487,865

1,535,346

Cash at bank and in hand

831,874

958,103

2,319,739

2,493,449

CREDITORS

Amounts falling due within one year

6

978,202

944,816

NET CURRENT ASSETS

1,341,537

1,548,633

TOTAL ASSETS LESS CURRENT LIABILITIES

1,372,802

1,620,885

CREDITORS

Amounts falling due after more than one year

7

31,818

69,423

NET ASSETS

1,340,984

1,551,462

CAPITAL AND RESERVES

Called up share capital

52

100

Retained earnings

1,340,932

1,551,362

1,340,984

1,551,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

Mr Gary Peter Eldridge - Director

1.	STATUTORY INFORMATION

Walker Cole International Ltd 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.

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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

171,598

Additions

8,859

Disposals

(66,339

)

At 31 December 2025

114,118

DEPRECIATION

At 1 January 2025

99,346

Charge for year

12,530

Eliminated on disposal

(29,023

)

At 31 December 2025

82,853

NET BOOK VALUE

At 31 December 2025

31,265

At 31 December 2024

72,252

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,321,474

945,969

Other debtors

166,391

589,377

1,487,865

1,535,346

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

5,040

7,780

Trade creditors

393,142

404,206

Taxation and social security

473,316

422,692

Other creditors

106,704

110,138

978,202

944,816

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

31,818

69,423

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr Andrew James Davis

Balance outstanding at start of year

110,159

18,429

Amounts advanced

257,096

112,930

Amounts repaid

(367,255

)

(21,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

110,159

Mr Gary Peter Eldridge

Balance outstanding at start of year

17,489

7,425

Amounts advanced

79,272

69,264

Amounts repaid

(104,200

)

(59,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,439

)

17,489

Mr Christopher Leslie Sowden

Balance outstanding at start of year

62,279

3,837

Amounts advanced

87,151

109,642

Amounts repaid

(149,430

)

(51,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

62,279