Company registration number 04524118 (England and Wales)
WILLOW HEALTH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
92 Station Road
Clacton on Sea
Essex
CO15 1SG
WILLOW HEALTH LIMITED
CONTENTS
Page
Company information
1
Accountants' report
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
WILLOW HEALTH LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mrs U Sheth
Mrs D Oza
Mr P Oza
Mr J U Sheth
Company number
04524118
Registered office
279 Straight Road
Colchester
Essex
CO3 9EQ
Accountants
TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG
WILLOW HEALTH LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
287,054
290,166
Current assets
Debtors
6
504,162
473,884
Cash at bank and in hand
16,493
89,544
520,655
563,428
Creditors: amounts falling due within one year
7
(55,585)
(92,087)
Net current assets
465,070
471,341
Total assets less current liabilities
752,124
761,507
Provisions for liabilities
(1,244)
(1,389)
Net assets
750,880
760,118
Capital and reserves
Called up share capital
120
120
Profit and loss reserves
750,760
759,998
Total equity
750,880
760,118

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

WILLOW HEALTH LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 4 November 2025 and are signed on its behalf by:
Mrs D Oza
Director
Company Registration No. 04524118
WILLOW HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Willow Health Limited is a private company limited by shares incorporated in England and Wales. The registered office is 279 Straight Road, Colchester, Essex, CO3 9EQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, stated net of discounts.

1.3
Intangible fixed assets - goodwill

Amortisation is calculated so as to write of the cost of an asset, less it's estimated residual value, over the useful life of that asset as follows:

Goodwill
5% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Freehold land and buildings
1% straight line
Plant and equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

WILLOW HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Defined contribuion pension plans

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WILLOW HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
19
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
210,993
Amortisation and impairment
At 1 April 2024 and 31 March 2025
210,993
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
WILLOW HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
5
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
341,842
46,127
387,969
Depreciation and impairment
At 1 April 2024
54,577
43,225
97,802
Depreciation charged in the year
2,389
724
3,113
At 31 March 2025
56,966
43,949
100,915
Carrying amount
At 31 March 2025
284,876
2,178
287,054
At 31 March 2024
287,265
2,901
290,166
The land element of freehold property, valued at £102,900 is not depreciated.
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
400
-
0
Corporation tax recoverable
2,353
-
0
Other debtors
501,409
473,884
504,162
473,884
Included in other debtors is £453,409 (2024: £425,884) payable on demand from Maple Health Limited. Both companies of which Mrs U sheth and Mr & Mrs P Oza are directors.
WILLOW HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
750
31,068
Taxation and social security
18,286
30,200
Other creditors
36,549
30,819
55,585
92,087
The company has given cross guarantees to Barclays Bank secured on the freehold property in relation to loans made to Maple Health UK Limited by way of a fixed and floating charge.
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