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Registered Number: 04379182
England and Wales

 

 

 

WILLOW COURT (FREEHOLD) LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 March 2024

End date: 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Willow Court (Freehold) Limited for the year ended 28 February 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Board of directors of Willow Court (Freehold) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Willow Court (Freehold) Limited and state those matters that we have agreed to state to the Board of directors of Willow Court (Freehold) Limited.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Willow Court (Freehold) Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Willow Court (Freehold) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that Willow Court (Freehold) Limited is exempt from the statutory audit requirement for the year.



....................................................
Michael D Nichols Ltd
West Suite, 1 Tolherst Court,
Turkey Mill, Ashford Road,
Maidstone
Kent
ME14 5SF
13 May 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 3,705    3,705 
3,705    3,705 
Current assets      
Debtors: amounts falling due within one year 513    746 
Cash at bank and in hand 4,421    2,078 
4,934    2,824 
Creditors: amount falling due within one year (4,420)   (939)
Net current assets 514    1,885 
 
Total assets less current liabilities 4,219    5,590 
Creditors: amount falling due after more than one year (3,705)   (3,705)
Net assets 514    1,885 
 

Capital and reserves
     
Called up share capital 4 6    6 
Profit and loss account 508    1,879 
Shareholders' funds 514    1,885 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

Registered Number: 04379182
The financial statements were approved by the director on 13 May 2025 and were signed by:


-------------------------------
Mr.M. Neary
Director
2
General Information
Willow Court (Freehold) Limited is a private company, limited by shares , registered in England and Wales , registration number 04379182 , registration address West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone, Kent, ME14 5SF.
Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland
1.

Accounting policies

Significant accounting policies
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Taxation
The company is not liable to pay Corporation Tax on its surplus.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:

Land and Buildings 0% Reducing Balance
Impairment of fixed assets
A review for indicators of impairments carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
2.

Average Number of Employees

The average number of persons employed by the company during the year was 1 (2018:1)
Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 March 2024 3,705    3,705 
Additions  
Disposals  
At 28 February 2025 3,705    3,705 
Depreciation
At 01 March 2024  
Charge for year  
On disposals  
At 28 February 2025  
Net book values
Closing balance as at 28 February 2025 3,705    3,705 
Opening balance as at 01 March 2024 3,705    3,705 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
6 Class A shares of £1.00 each  
 

3