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Registered number: 10995540









WILLOW BROOK SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
WILLOW BROOK SERVICES LIMITED
REGISTERED NUMBER: 10995540

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
1,807,600
1,165,000

Cash at bank and in hand
 6 
3,877,322
3,875,546

  
5,684,922
5,040,546

Creditors: amounts falling due within one year
 7 
(30,515)
(18,313)

Net current assets
  
 
 
5,654,407
 
 
5,022,233

Total assets less current liabilities
  
5,654,507
5,022,333

  

Net assets
  
5,654,507
5,022,333


Capital and reserves
  

Called up share capital 
 8 
200
200

Profit and loss account
  
5,654,307
5,022,133

  
5,654,507
5,022,333


Page 1

 
WILLOW BROOK SERVICES LIMITED
REGISTERED NUMBER: 10995540
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2025.




P J Smith
Director


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WILLOW BROOK SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Willow Brook Services Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, England, UB8 2FX.
The company is a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. The financial statements therefore presents information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.3

Taxation

Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors 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.

Page 3

 
WILLOW BROOK SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Creditors

Short-term creditors 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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 April 2024
100



At 31 March 2025

100






Net book value



At 31 March 2025
100



At 31 March 2024
100

Page 4

 
WILLOW BROOK SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
530,000
460,000

Other debtors
1,277,600
705,000

1,807,600
1,165,000



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
3,877,322
3,875,546

3,877,322
3,875,546



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
27,215
18,313

Accruals and deferred income
3,300
-

30,515
18,313



8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



50 Ordinary A shares of £1 each
50
50
100 Ordinary B shares of £1 each
100
100
50 Ordinary C shares of £1 each
50
50

200

200

The Ordinary A shares, Ordinary B shares and Ordinary C shares are separate classes of shares for the purpose of declaration of dividends. The declaration of a dividend in respect of one class of share shall not compel a dividend at the same rate to be declared in respect of any other class of shares. The shares rank pari passu in all other respects.

Page 5

 
WILLOW BROOK SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Transactions with directors

Included within other debtors is an amount of £572,600 (2024 - £Nil) due from the directors.


10.


Related party transactions

The company has taken advantage of the exemption allowed by Financial Reporting Standard 102 not to disclose transactions with the wholly owned subsidiary.
 
Included within other debtors is an amount of £705,000 (2024 - £705,000) due from Emmiga Limited, a company related by common directorship.


11.


Controlling party

The company is under the control of the directors by virtue of their beneficial ownership.

 
Page 6