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REGISTERED NUMBER: 07162017 (England and Wales)















Unaudited Financial Statements For The Year Ended 31 March 2025

for

Willow Direct Limited

Willow Direct Limited (Registered number: 07162017)






Contents of the Financial Statements
For The Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Willow Direct Limited

Company Information
For The Year Ended 31 March 2025







DIRECTORS: Mr Paul Cooper
Mr Mark Edward Wolfenden





REGISTERED OFFICE: Ravenstor Road
Wirksworth
Derbyshire
DE4 4FY





REGISTERED NUMBER: 07162017 (England and Wales)





ACCOUNTANTS: Pedley & Co.
82 Nottingham Road
Somercotes
Alfreton
Derbyshire
DE55 4LY

Willow Direct Limited (Registered number: 07162017)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 629,077 630,043

CURRENT ASSETS
Stocks 743,135 976,365
Debtors 5 471,685 318,000
Cash at bank 39,069 38,259
1,253,889 1,332,624
CREDITORS
Amounts falling due within one year 6 336,842 277,146
NET CURRENT ASSETS 917,047 1,055,478
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,546,124

1,685,521

CREDITORS
Amounts falling due after more than one
year

7

287,029

351,699
NET ASSETS 1,259,095 1,333,822

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,259,093 1,333,820
SHAREHOLDERS' FUNDS 1,259,095 1,333,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Willow Direct Limited (Registered number: 07162017)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by:




Mr Paul Cooper - Director



Mr Mark Edward Wolfenden - Director


Willow Direct Limited (Registered number: 07162017)

Notes to the Financial Statements
For The Year Ended 31 March 2025

1. STATUTORY INFORMATION

Willow Direct 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.

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Willow Direct Limited (Registered number: 07162017)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 550,613 108,973 77,208 22,044 758,838
Additions - 18,650 - - 18,650
At 31 March 2025 550,613 127,623 77,208 22,044 777,488
DEPRECIATION
At 1 April 2024 - 74,188 40,433 14,174 128,795
Charge for year - 10,687 7,355 1,574 19,616
At 31 March 2025 - 84,875 47,788 15,748 148,411
NET BOOK VALUE
At 31 March 2025 550,613 42,748 29,420 6,296 629,077
At 31 March 2024 550,613 34,785 36,775 7,870 630,043

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 435,037 293,180
Other debtors 36,648 24,820
471,685 318,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 112,456 112,456
Trade creditors 86,583 56,731
Taxation and social security 36,481 106,472
Other creditors 101,322 1,487
336,842 277,146

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 287,029 351,699

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 90,674 107,809