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REGISTERED NUMBER: SC753029 (Scotland)

T A Walker Enterprise Limited

Unaudited Financial Statements

for the Year Ended 31 January 2026

T A Walker Enterprise Limited (Registered number: SC753029)

Contents of the Financial Statements

for the Year Ended 31 January 2026

| Page |

Company information | 1 |

Statement of financial position | 2 |

Notes to the financial statements | 3 |  | to |  | 6

T A Walker Enterprise Limited

Company Information

for the Year Ended 31 January 2026

| Directors: | Mr T J Walker

| Mrs S Walker

| Mr T A Walker

| Registered office: | 21 Doonholm Park

| Alloway

| Ayr

| Ayrshire

| KA6 6BH

| Registered number: | SC753029 (Scotland)

| Accountants: | Wylie Ruddell

| Chartered Accountants

| Armagh Business Centre

| 2 Loughgall Road

| Armagh

| BT61 7NH

| Solicitors: | Kilpatrick & Walker

| 4 Wellington Square

| Ayr

| KA7 1EN

T A Walker Enterprise Limited (Registered number: SC753029)

Statement of Financial Position

31 January 2026

2026 | 2025 |

| Notes | £ | £

Fixed assets

Investment property | 4 | 1,000,000 |  | 1,000,000 |  |

Current assets

Cash at bank | 46,825 |  | 40,037 |  |

Payables

Amounts falling due within one year | 5 | (38,179 | ) | (38,476 | ) |

Net current assets | 8,646 |  | 1,561 |  |

Total assets less current liabilities | 1,008,646 |  | 1,001,561 |  |

Capital and reserves

Called up share capital | 6 | 250 |  | 250 |  |

Retained earnings | 7 | 1,008,396 |  | 1,001,311 |  |

Shareholders' funds | 1,008,646 |  | 1,001,561 |  |

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 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Mr T J Walker - Director

T A Walker Enterprise Limited (Registered number: SC753029)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | Statutory information

| T A Walker Enterprise Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| Critical accounting judgements and key sources of estimation uncertainty

| Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results.

| Revenue

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other taxes

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

T A Walker Enterprise Limited (Registered number: SC753029)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

2. | Accounting policies - continued

| Financial instruments

| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments:

| (i) Financial assets

| Basic financial assets, including trade and other receivables, cash and and bank balances and amounts owed by related parties are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans and overdrafts and amounts owed to related parties are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| (iii) Offsetting

| Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

T A Walker Enterprise Limited (Registered number: SC753029)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

2. | Accounting policies - continued

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Receivables

| Short term receivables are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Payables

| Short term payables are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

| Provisions for liabilities

| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Statement of Income and Retained Earnings in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of Financial Position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

| Useful economic lives of tangible assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

3. | Employees and directors

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | Investment property

Total |

| £

| Fair value

| At 1 February 2025

| and 31 January 2026 | 1,000,000 |  |

| Net book value

| At 31 January 2026 | 1,000,000 |  |

| At 31 January 2025 | 1,000,000 |  |

| Fair value at 31 January 2026 is represented by:

| £

| Valuation in 2025 | 283,679 |  |

| Cost | 716,321 |  |

1,000,000 |  |

T A Walker Enterprise Limited (Registered number: SC753029)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

5. | Payables less than one year

2026 | 2025 |

| £ | £

| Intercompany | 700 |  | - |  |

| Taxation and social security | 11,829 |  | 13,576 |  |

| Other payables | 25,650 |  | 24,900 |  |

38,179 |  | 38,476 |  |

6. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 200 | Class A Ordinary Shares | 1 | 200 |  | 200 |  |

| 50 | Class B Ordinary Shares | 1 | 50 |  | 50 |  |

250 |  | 250 |  |

7. | Reserves

Retained |

earnings |

| £

| At 1 February 2025 | 1,001,311 |  |

| Profit for the year | 17,085 |  |

| Dividends | (10,000 | ) |

| At 31 January 2026 | 1,008,396 |  |

8. | Related party disclosures

| All related party transactions are conducted under normal market conditions.