THE WILLOWS HOME LIMITED


Directors	Mrs R D K Nahil
	Mr S P S Nahil


Company Secretary	NAHIL, Rup Devinder Kaur


Registered Address	74 Station Street
	Rippingale
	Bourne
	PE10 0SX


Registered Number	07013451 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		843,473		815,309
			843,473		815,309
Current assets
Debtors	5	3,874		306,013
Cash at bank and on hand		127,806		246,868
		131,680		552,881
Creditors amounts falling due within one year	6	(408,898)		(497,018)
Net current assets (liabilities)			(277,218)		55,863
Total assets less current liabilities			566,255		871,172
Creditors amounts falling due after one year	7		(413,956)		(442,766)
Net assets			152,299		428,406
Capital and reserves
Called up share capital			3,000		3,000
Profit and loss account			149,299		425,406
Shareholders' funds			152,299		428,406

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 December 2025, and are signed on its behalf by:

Mr S P S Nahil
Director

Mrs R D K Nahil
Director

Registered Company No. 07013451

THE WILLOWS HOME LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Related parties
	At the YE 2025 amount owed by related party The Willows Home Holding Limited was NIL. (2024 : £300,100 Dr.)

2.	Average number of employees


		2025		2024
	Average number of employees during the year	31		30

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	335,000	335,000
At 31 March 25	335,000	335,000
Amortisation and impairment
At 01 April 24	335,000	335,000
At 31 March 25	335,000	335,000
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	949,678	12,235	103,937	107,714	4,921	1,178,485
Additions	-	-	72,995	-	-	72,995
At 31 March 25	949,678	12,235	176,932	107,714	4,921	1,251,480
Depreciation and impairment
At 01 April 24	233,142	10,483	41,853	74,708	2,990	363,176
Charge for year	18,994	350	18,500	6,601	386	44,831
At 31 March 25	252,136	10,833	60,353	81,309	3,376	408,007
Net book value
At 31 March 25	697,542	1,402	116,579	26,405	1,545	843,473
At 31 March 24	716,536	1,752	62,084	33,006	1,931	815,309

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	1,559
Amounts owed by group undertakings	-	300,100
Other debtors	1,316	1,316
Prepayments and accrued income	2,558	3,038
Total	3,874	306,013

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	17,009
Bank borrowings and overdrafts	69,565	60,070
Taxation and social security	235	40,289
Other creditors	336,698	376,650
Accrued liabilities and deferred income	2,400	3,000
Total	408,898	497,018

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	413,956	442,766
Total	413,956	442,766

8.	Directors advances, credits and guarantees
	At the balance sheet date, the directors' loan account has a credit balance of £335,498 (2024: £345,288).