Registration number: 03168802

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Company Information

Director

Ms K Lowe

Registered office

Bridgewater House Century Park Caspian Road Altrincham Cheshire WA14 5HH

Accountants

Matravers & Co Accountants & Business Advisers Bridgewater House Century Park, Caspian Road Altrincham Cheshire WA14 5HH

Bankers

Barclays Bank Plc Kendal Barclays House Oxenholme Road Kendal Cumbria LA9 7RL

Willow Hotels Limited

trading as T/A Moss Grove Hotel

(Registration number: 03168802)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	60,527	77,930
Current assets
Stocks	6	2,157	2,270
Debtors	7	13,289	9,469
Cash at bank and in hand		172	145
		15,618	11,884
Creditors: Amounts falling due within one year	8	(198,990)	(141,798)
Net current liabilities		(183,372)	(129,914)
Total assets less current liabilities		(122,845)	(51,984)
Creditors: Amounts falling due after more than one year	8	(14,142)	(21,520)
Net liabilities		(136,987)	(73,504)
Capital and reserves
Called up share capital		100	100
Retained earnings		(137,087)	(73,604)
Shareholders' deficit		(136,987)	(73,504)

Willow Hotels Limited

trading as T/A Moss Grove Hotel

(Registration number: 03168802)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 December 2025
 

......................................... Ms K Lowe Director

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Englamd & Wales.

The address of its registered office is:
Bridgewater House
Century Park
Caspian Road
Altrincham
Cheshire
WA14 5HH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Short leasehold property	10% straight line
Fittings fixtures and equipment	20% reducing balance & 10% straight line
Computer equipment	25% reducing balance
Motor vehicles	20% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 8).

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	205,000	205,000
At 31 March 2025	205,000	205,000
Amortisation
At 1 April 2024	205,000	205,000
At 31 March 2025	205,000	205,000
Carrying amount
At 31 March 2025	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	111,534	245,837	40,990	398,361
At 31 March 2025	111,534	245,837	40,990	398,361
Depreciation
At 1 April 2024	111,533	200,017	8,881	320,431
Charge for the year	-	9,205	8,198	17,403
At 31 March 2025	111,533	209,222	17,079	337,834
Carrying amount
At 31 March 2025	1	36,615	23,911	60,527
At 31 March 2024	1	45,820	32,109	77,930

Included within the net book value of land and buildings above is £1 (2024 - £1) in respect of short leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	2,157	2,270

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Debtors

Current	2025 £	2024 £
Prepayments	13,289	9,469
	13,289	9,469

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		63,938	44,364
Trade creditors		20,979	20,090
Taxation and social security		20,240	13,869
Accruals and deferred income		18,985	12,571
Other creditors		74,848	50,904
		198,990	141,798

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		14,142	21,520

9	Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	29,056	29,961
Contributions paid to money purchase schemes	661	12,654
	29,717	42,615

Willow Hotels Limited

trading as T/A Moss Grove Hotel

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Summary of transactions with other related parties

Ms K Lowe the director of the company. The hotel premises from which the business operates is owned by Ms K Lowe
Rent due during the year amounts to £60,000 (2024 - £55,000). The amount oustanding at 31st March 2025 was £10,065 ( 2024 - £3,265).