REGISTERED NUMBER: 09438939 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

WILLOW PROPERTIES (YORKSHIRE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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.