Walker B Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09201354 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2026

FOR

WALKER B LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B Walker

REGISTERED OFFICE:

Unit 4 Avonbank Industrial Est

West Town Lane

Bristol

BS11 9DE

REGISTERED NUMBER:

09201354 (England and Wales)

ACCOUNTANTS:

Aspen Waite Limited

Chartered Accountants

Rubis House

15 Friarn Street

Bridgwater

Somerset

TA6 3LH

FIXED ASSETS

Intangible assets

4

2,000

4,000

Tangible assets

5

55,129

63,986

57,129

67,986

CURRENT ASSETS

Stocks

19,700

Debtors

6

162,832

163,894

Cash at bank

42,522

5,653

225,054

189,247

CREDITORS

Amounts falling due within one year

7

(172,023

)

(160,523

)

NET CURRENT ASSETS

53,031

28,724

TOTAL ASSETS LESS CURRENT
LIABILITIES

110,160

96,710

CREDITORS

Amounts falling due after more than one year

8

(31,926

)

(49,101

)

PROVISIONS FOR LIABILITIES

(10,474

)

(8,954

)

NET ASSETS

67,760

38,655

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

67,759

38,654

67,760

38,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 and authorised for issue by the director and authorised for issue on 16th October 2026 and were signed by:

Mr B Walker - Director

1.	STATUTORY INFORMATION

Walker B 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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

15% on cost

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2025

and 30th September 2026

20,000

AMORTISATION

At 1st October 2025

16,000

Charge for year

2,000

At 30th September 2026

18,000

NET BOOK VALUE

At 30th September 2026

2,000

At 30th September 2025

4,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st October 2025

111,610

-

7,000

3,661

122,271

Additions

-

120

-

410

530

At 30th September 2026

111,610

120

7,000

4,071

122,801

DEPRECIATION

At 1st October 2025

48,870

-

7,000

2,415

58,285

Charge for year

8,856

-

531

9,387

At 30th September 2026

57,726

-

7,000

2,946

67,672

NET BOOK VALUE

At 30th September 2026

53,884

120

-

1,125

55,129

At 30th September 2025

62,740

-

1,246

63,986

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

30/9/25

£

Trade debtors

18,883

40,880

Other debtors

76,051

66,760

Tax

48,023

28,479

Prepayments

19,875

27,775

162,832

163,894

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/26

30/9/25

£

Bank loans and overdrafts

6,341

8,581

Hire purchase contracts

10,833

Trade creditors

62,398

71,939

Social security and other taxes

1,980

7,553

VAT

19,164

8,726

Other creditors

5,470

37,509

Directors' current accounts

46,257

14,182

Accruals and deferred income

19,580

1,200

172,023

160,523

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30/9/26

30/9/25

£

Bank loans due 2-5 years

21,093

27,434

Hire purchase contracts

10,833

21,667

31,926

49,101