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REGISTERED NUMBER: 03803448 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 September 2024

for

WILLOW TREE INVESTMENTS LIMITED

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


WILLOW TREE INVESTMENTS LIMITED

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Mrs C Rossiter





SECRETARY: Mrs C Rossiter





REGISTERED OFFICE: 2 Jardine House
The Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX





REGISTERED NUMBER: 03803448 (England and Wales)





ACCOUNTANTS: Barber & Company
A trading name of PCM Accounting Limited
2 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448)

Statement of Financial Position
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 - -
Investment property 5 3,030,000 3,180,000
3,030,000 3,180,000

CURRENT ASSETS
Debtors 6 150,134 -
Cash at bank 10,075 16,086
160,209 16,086
CREDITORS
Amounts falling due within one year 7 92,301 88,742
NET CURRENT ASSETS/(LIABILITIES) 67,908 (72,656 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,097,908

3,107,344

CREDITORS
Amounts falling due after more than one
year

8

(730,920

)

(729,381

)

PROVISIONS FOR LIABILITIES 9 (359,351 ) (343,484 )
NET ASSETS 2,007,637 2,034,479

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 2,007,635 2,034,477
SHAREHOLDERS' FUNDS 2,007,637 2,034,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448)

Statement of Financial Position - continued
30 SEPTEMBER 2024


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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 March 2025 and were signed by:





Mrs C Rossiter - Director


WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Willow Tree Investments 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.

The financial statements have been prepared in accordance with applicable accounting standards. The particular accounting policies adopted are described below.

Turnover
Turnover represents net invoiced rents receivable, excluding 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.
Plant and machinery - 25% on cost

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 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.

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
£   
COST
At 1 October 2023
and 30 September 2024 6,079
DEPRECIATION
At 1 October 2023
and 30 September 2024 6,079
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 3,180,000
Disposals (150,000 )
At 30 September 2024 3,030,000
NET BOOK VALUE
At 30 September 2024 3,030,000
At 30 September 2023 3,180,000

Cost or valuation at 30th September, 2024 is represented by:

30.9.24
£
Original cost 1,138,678
Accumulated revaluations brought forward 1,891,322
Revaluations during the year -
Valuation at 30th September, 2024 3,030,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 4,860 -
Prepayments and accrued income 145,274 -
150,134 -

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Corporation tax - 2,540
Other creditors 85,829 6,439
Directors' current accounts - 73,143
Accruals and deferred income 6,472 6,620
92,301 88,742

Other creditors at the balance sheet date include £78,770 due to Rosscon Limited.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Mortgage loans 730,920 729,381

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Mortgage loans 730,920 729,381

9. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Other timing differences 359,351 343,484

Deferred
tax
£   
Balance at 1 October 2023 343,484
Provided during year 15,867
Balance at 30 September 2024 359,351

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2 Ordinary shares 1 2 2

11. RELATED PARTY DISCLOSURES

Mrs C Rossiter is also a director and significant shareholder in Rosscon Limited. Other creditors at the balance sheet date include £78,770 due to Rosscon Limited.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs C Rossiter.