REGISTERED NUMBER: 02043621 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Waltons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C B Walton

SECRETARY:

Mrs A J Ralph

REGISTERED OFFICE:

2 Prospect Street

Caversham

READING

Berkshire

RG4 8JG

REGISTERED NUMBER:

02043621 (England and Wales)

ACCOUNTANTS:

J & C Accountants Ltd

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

FIXED ASSETS

Tangible assets

4

7,734

9,406

CURRENT ASSETS

Stocks

568,709

483,444

Debtors

5

3,773

20,050

Cash at bank and in hand

47,436

95,612

619,918

599,106

CREDITORS

Amounts falling due within one year

6

126,744

115,163

NET CURRENT ASSETS

493,174

483,943

TOTAL ASSETS LESS CURRENT LIABILITIES

500,908

493,349

PROVISIONS FOR LIABILITIES

769

769

NET ASSETS

500,139

492,580

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

500,137

492,578

SHAREHOLDERS' FUNDS

500,139

492,580

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 8 June 2026 and were signed by:

C B Walton - Director

1.	STATUTORY INFORMATION

Waltons Limited is a private company, limited by shares, registered in England & Wales. The company's registered number is 02043621. The registered office and business address is 2 Prospect Street, Caversham, Reading, RG4 8JG.

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 and value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

25,463

42,320

67,783

DEPRECIATION

At 1 February 2025

25,463

32,914

58,377

Charge for year

-

1,672

1,672

At 31 January 2026

25,463

34,586

60,049

NET BOOK VALUE

At 31 January 2026

-

7,734

7,734

At 31 January 2025

-

9,406

9,406

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

3,773

20,050

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

25,011

9,677

Taxation and social security

16,657

17,333

Other creditors

85,076

88,153

126,744

115,163

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.26

31.1.25

£

£

Between one and five years

20,000

16,000