Company Registration No. SC598984 (Scotland)
Allwalk Limited
Unaudited accounts
for the year ended 31 January 2026
Allwalk Limited
Unaudited accounts
Contents
Allwalk Limited
Company Information
for the year ended 31 January 2026
Company Number
SC598984 (Scotland)
Registered Office
11 Cauldcoats Holdings
Linlithgow
West Lothian
EH49 7LX
Accountants
Judith M Pritchard, Chartered Accountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Allwalk Limited
for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Allwalk Limited for the year ended
31 January 2026 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant
Chartered Accountants
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
24 July 2026
Allwalk Limited
Statement of financial position
as at 31 January 2026
Tangible assets
1,251,119
1,728
Inventories
292,653
171,548
Cash at bank and in hand
70
1,023
Creditors: amounts falling due within one year
(737,691)
(63,187)
Net current (liabilities)/assets
(391,983)
119,917
Total assets less current liabilities
859,136
121,645
Creditors: amounts falling due after more than one year
(270,740)
(191,931)
Provisions for liabilities
Net assets/(liabilities)
438,455
(70,286)
Called up share capital
1,000
1,000
Revaluation reserve
488,408
-
Profit and loss account
(50,953)
(71,286)
Shareholders' funds
438,455
(70,286)
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2026 and were signed on its behalf by
Allan Walker
Director
Company Registration No. SC598984
Allwalk Limited
Notes to the Accounts
for the year ended 31 January 2026
Allwalk Limited is a private company, limited by shares, registered in Scotland, registration number SC598984. The registered office is 11 Cauldcoats Holdings, Linlithgow, West Lothian, EH49 7LX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover for consultancy services is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Turnover on the sale of vehicles is accounted for at the time of sale, excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method
Motor vehicles
25% reducing balance method
Fixtures & fittings
20% reducing balance method
Computer equipment
25% reducing balance method
Work in progress is based on costs incurred on property development not yet matched with income.
Allwalk Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Total
At 31 January 2026
1,252,797
At 31 January 2026
1,251,119
Carrying amount of land and buildings on cost basis
598,789
-
Land has been acquired for development. It was valued on 14th July 2025 by DM Hall, Chartered Surveyors at a value of £1.25m. On 1st April 2026, the land was revalued further to £1.3m, also by DM Hall.
5
Deferred taxation
2026
2025
Revaluation of land and buildings
162,803
-
Tax losses carried forward
(12,862)
-
Credited to the profit and loss account
(12,862)
-
Charged to other comprehensive income
162,803
-
Provision at end of year
149,941
-
As properties developed are sold, it is the expectation that the deferred tax provision will reverse over the next one to two years.
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
Allwalk Limited
Notes to the Accounts
for the year ended 31 January 2026
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).