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Registered Number: 08376745
England and Wales
WILLOW NEWS LIMITED
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

Willow News Limited Contents Page For the year ended 31 October 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Willow News Limited Accountants' Report For the year ended 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of Willow News Limited for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Willow News Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Willow News Limited, as a body, in accordance with the terms of our engagement letter dated 09 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Willow News Limited and state those matters that we have agreed to state to the Board of Directors of Willow News Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Willow News Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Willow News Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Willow News Limited. You consider that Willow News Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Willow News Limited. For this reason, 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 accounts 31 October 2025. .................................................... Sai Accountancy and Bookeeping 5 LOWER BROADACRE STALYBRIDGE CHESHIRE SK15 2UE 09 November 2025 1

Willow News Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 23,040 |  | 24,960
Tangible fixed assets | 4 | 93,421 |  | 94,144
|  | 116,461 |  | 119,104
Current assets |  |  |
Stocks |  | 18,965 |  | 16,965
Cash at bank and in hand |  | 63,357 |  | 67,789
|  | 82,322 |  | 84,754
Creditors: amount falling due within one year |  | (18,447) |  | (30,993)
Net current assets |  | 63,875 |  | 53,761
Total assets less current liabilities |  | 180,336 |  | 172,865
Creditors: amount falling due after more than one year |  | (14,185) |  | (23,310)
Net assets |  | 166,151 |  | 149,555
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | 166,051 |  | 149,455
Shareholders' funds |  | 166,151 |  | 149,555
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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). The financial statements were approved by the director on 09 November 2025 and were signed by:
------------------------------- Mr Anand Mistry Director
2

Willow News Limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Willow News Limited is a private company, limited by shares, registered in England and Wales, registration number 08376745, registration address 405 Stockport Road, Denton, Manchester, M34 6EP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 25 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 20 Reducing Balance
Fixtures and Fittings | 15 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees There are casual wages paid to the staff . Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 November 2024 | 48,000 |  | 48,000
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 48,000 |  | 48,000
Amortisation
At 01 November 2024 | 23,040 |  | 23,040
Charge for year | 1,920 |  | 1,920
On disposals | - |  | -
At 31 October 2025 | 24,960 |  | 24,960
Net book values
At 31 October 2025 | 23,040 |  | 23,040
At 31 October 2024 | 24,960 |  | 24,960
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 89,361 |  | 6,344 |  | 40,716 |  | 136,421
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 89,361 |  | 6,344 |  | 40,716 |  | 136,421
Depreciation
At 01 November 2024 | - |  | 6,222 |  | 36,055 |  | 42,277
Charge for year | - |  | 24 |  | 699 |  | 723
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | - |  | 6,246 |  | 36,754 |  | 43,000
Net book values
Closing balance as at 31 October 2025 | 89,361 |  | 98 |  | 3,962 |  | 93,421
Opening balance as at 01 November 2024 | 89,361 |  | 122 |  | 4,661 |  | 94,144
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3