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REGISTERED NUMBER: 09438939 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

WILLOW PROPERTIES (YORKSHIRE) LIMITED

WILLOW PROPERTIES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09438939) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WILLOW PROPERTIES (YORKSHIRE) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Tamara Dawn Beckwith

| Jonathan Stuart Holmes

| Robert Williamson

| Paul Adam Milton Williamson

| Evelyn Williamson

| Stuart John Moorhouse

| REGISTERED OFFICE: | Willow House

| St Johns Place

| Cleckheaton

| West Yorkshire

| BD19 3RR

| REGISTERED NUMBER: | 09438939 (England and Wales)

| ACCOUNTANTS: | Walter Dawson & Son

| Chartered Accountants

| 1 Valley Court

| Canal Road

| Bradford

| West Yorkshire

| BD1 4SP

WILLOW PROPERTIES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09438939) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 82,711 |  | 76,778 |  |

Investment property | 5 | 33,330,676 |  | 32,473,790 |  |

33,413,387 |  | 32,550,568 |  |

CURRENT ASSETS

Debtors | 6 | 2,634,761 |  | 3,520,722 |  |

Cash at bank | 1,157,442 |  | 1,014,656 |  |

3,792,203 |  | 4,535,378 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,857,961 |  | 2,441,663 |  |

NET CURRENT ASSETS | 1,934,242 |  | 2,093,715 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 35,347,629 |  | 34,644,283 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Share premium | 24,906,800 |  | 24,906,800 |  |

Profit and loss | 10,440,429 |  | 9,737,083 |  |

35,347,629 |  | 34,644,283 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 PROPERTIES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09438939) |

BALANCE SHEET - continued

31 AUGUST 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by:

Robert Williamson - Director

WILLOW PROPERTIES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09438939) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Willow Properties (Yorkshire) 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 | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer Equipment | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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 PROPERTIES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09438939) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Income recognition

| Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 105,890 |  | 61,015 |  | 8,248 |  | 175,153 |  |

| Additions | 12,350 |  | 27,270 |  | - |  | 39,620 |  |

| Disposals | - |  | (14,500 | ) | - |  | (14,500 | ) |

| At 31 August 2025 | 118,240 |  | 73,785 |  | 8,248 |  | 200,273 |  |

| DEPRECIATION

| At 1 September 2024 | 58,331 |  | 35,275 |  | 4,769 |  | 98,375 |  |

| Charge for year | 14,976 |  | 11,724 |  | 870 |  | 27,570 |  |

| Eliminated on disposal | - |  | (8,383 | ) | - |  | (8,383 | ) |

| At 31 August 2025 | 73,307 |  | 38,616 |  | 5,639 |  | 117,562 |  |

| NET BOOK VALUE

| At 31 August 2025 | 44,933 |  | 35,169 |  | 2,609 |  | 82,711 |  |

| At 31 August 2024 | 47,559 |  | 25,740 |  | 3,479 |  | 76,778 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024 | 32,473,790 |  |

| Additions | 856,886 |  |

| At 31 August 2025 | 33,330,676 |  |

| NET BOOK VALUE

| At 31 August 2025 | 33,330,676 |  |

| At 31 August 2024 | 32,473,790 |  |

| The Directors valued the investment properties based on an open market valuation in 2015, they do not consider the current value to be materially different

WILLOW PROPERTIES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09438939) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 197,571 |  | 134,273 |  |

| Amounts owed by related party | 344,983 |  | 333,733 |  |

| Other debtors | 2,092,207 |  | 3,052,716 |  |

2,634,761 |  | 3,520,722 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 21,081 |  | 144,205 |  |

| Taxation and social security | 230,979 |  | 391,230 |  |

| Other creditors | 1,605,901 |  | 1,906,228 |  |

1,857,961 |  | 2,441,663 |  |

8. | RELATED PARTY DISCLOSURES

| Debtors includes £344,983 (2024:£332,733) owed by Cleckheaton Properties Limited which has common directors.

| Other creditors has loans due to directors amounting to £1,561,300 (2024:£1,860,465) these are interest free and repayable on demand.