The Willerfoss Limited Accounts






The Willerfoss Limited

	Company No. 14097595
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was residential care activities for the elderly and disabled.




Directors

The Directors who served at any time during the year were as follows:

B.C. Nwokobia
R.A. Nwokobia








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

B.C. Nwokobia
Director
12 December 2025

at	31 March 2025
Company No.		14097595	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	224,000	252,000
	Tangible assets		5	447,705	452,403


				671,705	704,403
Current assets

	Debtors		6	10,024	30,452

	Cash at bank and in hand			9,067	8,150
				19,091	38,602
Creditors: Amount falling due within one year			7	(82,959)	(78,197)
Net current liabilities				(63,868)	(39,595)
Total assets less current liabilities				607,837	664,808
Creditors: Amounts falling due after more than one year			8	(654,658)	(697,038)



Net liabilities				(46,821)	(32,230)

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		10	(46,823)	(32,232)

Total equity				(46,821)	(32,230)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 12 December 2025 and signed on its behalf by:
B.C. Nwokobia
Director
12 December 2025

for the year ended 31 March 2025

General information

The Willerfoss Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14097595

Its registered office is:

75 Wellstead Avenue

London

N9 8QA

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight Line

Purchased Goodwill is amortised over its estimated useful life time of 10 years.

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	23	25

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 April 2024	280,000	280,000


		At 31 March 2025	280,000	280,000
		Amortisation and impairment
		At 1 April 2024	28,000	28,000
		Charge for the year	28,000	28,000


		At 31 March 2025	56,000	56,000
		Net book values
		At 31 March 2025	224,000	224,000
		At 31 March 2024	252,000	252,000

5	Tangible fixed assets
			Land and buildings	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 April 2024	431,650	26,617	458,267
		Additions	-	2,340	2,340



		At 31 March 2025	431,650	28,957	460,607
		Depreciation
		At 1 April 2024	-	5,864	5,864
		Charge for the year	-	7,038	7,038



		At 31 March 2025	-	12,902	12,902
		Net book values
		At 31 March 2025	431,650	16,055	447,705
		At 31 March 2024	431,650	20,753	452,403

6	Debtors
			2025	2024
			£	£
		Trade debtors	9,312	30,452






		Prepayments and accrued income	712	-
			10,024	30,452

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	54,281	51,349


		Trade creditors	1,504	-

		Taxes and social security	25,419	25,443

		Other creditors	1,441	1,405
		Accruals and deferred income	314	-
			82,959	78,197

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	435,210	448,612
		Other loans	219,448	248,426





			654,658	697,038

Share Capital

1 Ordinary Share and 1 B Ordinary Share of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.