REGISTERED NUMBER: 04262214 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Willow Valley Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Call

Mrs C L Call

SECRETARY:

D Call

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

04262214 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

165,174

163,456

CURRENT ASSETS

Stocks

45,720

116,150

Debtors

5

151,924

83,481

Cash at bank and in hand

207,534

114,659

405,178

314,290

CREDITORS

Amounts falling due within one year

6

142,191

207,920

NET CURRENT ASSETS

262,987

106,370

TOTAL ASSETS LESS CURRENT LIABILITIES

428,161

269,826

CREDITORS

Amounts falling due after more than one year

7

(250,619

)

(112,510

)

PROVISIONS FOR LIABILITIES

8

(23,843

)

(23,035

)

NET ASSETS

153,699

134,281

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

153,696

134,278

SHAREHOLDERS' FUNDS

153,699

134,281

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by:

D Call - Director

1.	STATUTORY INFORMATION

Willow Valley Engineering 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery

-

15% on reducing balance

Office Equipment

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

Computer Equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

Computer

Machinery

Equipment

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

253,920

7,084

165,412

13,582

439,998

Additions

3,826

559

103,180

871

108,436

Disposals

-

-

(127,177

)

-

(127,177

)

At 31 July 2025

257,746

7,643

141,415

14,453

421,257

DEPRECIATION

At 1 August 2024

188,015

3,741

73,983

10,803

276,542

Charge for year

10,459

586

26,155

3,613

40,813

Eliminated on disposal

-

-

(61,272

)

-

(61,272

)

At 31 July 2025

198,474

4,327

38,866

14,416

256,083

NET BOOK VALUE

At 31 July 2025

59,272

3,316

102,549

37

165,174

At 31 July 2024

65,905

3,343

91,429

2,779

163,456

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade Debtors

150,961

82,518

Tax

697

697

Prepayments

266

266

151,924

83,481

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade Creditors

33,646

53,806

Tax

37,984

114,339

Social security and other taxes

14,246

10,115

VAT

47,601

22,861

Other creditors

-

(923

)

Directors' loan accounts

1,102

110

Accrued Expenses

7,612

7,612

142,191

207,920

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 2-5 years

129,441

-

Bank loans more 5 yr by instal

35,934

48,306

Hire purchase contracts

85,244

64,204

250,619

112,510

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

35,934

48,306

8.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

23,843

23,035

Deferred

tax

£

Balance at 1 August 2024

23,035

Deferred Tax

808

Balance at 31 July 2025

23,843

9.	RELATED PARTY DISCLOSURES