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# WILLOWTREE ENTERPRISES LTD

## Company Registration Number:
NI656585 (Northern Ireland)

## Unaudited statutory accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 01 November 2024

## End date: 31 October 2025

# WILLOWTREE ENTERPRISES LTD

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Company Information - 3 |
Report of the Directors - 4 |
Profit and Loss Account - 5 |
Balance sheet - 6 |
Additional notes - 8 |
Balance sheet notes - 11 |

# WILLOWTREE ENTERPRISES LTD

## Company Information

for the Period Ended 31 October 2025

Director: |  | Hubertus Roemer
Registered office: |  | 111b Gola Road Lisbellaw Enniskillen GBR BT94 5AN
Company Registration Number: |  | NI656585 (Northern Ireland)

# WILLOWTREE ENTERPRISES LTD

## Directors' Report Period Ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The directors shown below have held office during the whole of the period from 01 November 2024 to 31 October 2025
Hubertus Roemer

This report was approved by the board of directors on 17 March 2026
And Signed On Behalf Of The Board By:

Name: Hubertus Roemer
Status: Director

# WILLOWTREE ENTERPRISES LTD

## Profit and Loss Account

for the Period Ended 31 October 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Turnover |  | 67,118 | 73,122
Cost of sales |  | ( 21,737 ) | ( 37,107 )
Gross Profit or (Loss) |  | 45,381 | 36,015
Income from coronavirus (COVID-19) business support grants |  | 0 | 0
Distribution Costs |  | ( 30,194 ) | ( 37,107 )
Administrative Expenses |  | ( 16,943 ) | ( 14,979 )
Other operating income |  | 0 | 0
Operating Profit or (Loss) |  | ( 1,756 ) | ( 16,071 )
Interest Receivable and Similar Income |  | 0 | 0
Interest Payable and Similar Charges |  | ( 0 ) | ( 0 )
Profit or (Loss) Before Tax |  | ( 1,756 ) | ( 16,071 )
Tax on Profit |  | ( 0 ) | ( 0 )
Profit or (Loss) for Period |  | ( 1,756 ) | ( 16,071 )

The notes form part of these financial statements

# WILLOWTREE ENTERPRISES LTD

## Balance sheet

As at 31 October 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Total fixed assets: |  | - | -
Current assets
Stocks: |  | 8,137 | 9,223
Cash at bank and in hand: |  | 753 | 121
Total current assets: |  | 8,890 | 9,344
Creditors: amounts falling due within one year: | 4 | ( 19,573 ) | ( 22,389 )
Net current assets (liabilities): |  | ( 10,683 ) | ( 13,045 )
Total assets less current liabilities: |  | ( 10,683 ) | ( 13,045 )
Total net assets (liabilities): |  | ( 10,683 ) | ( 13,045 )

The notes form part of these financial statements

# WILLOWTREE ENTERPRISES LTD

## Balance sheet continued

As at 31 October 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | ( 10,684 ) | ( 13,046 )
Shareholders funds: |  | ( 10,683 ) | ( 13,045 )

For the year ending 31 October 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 17 March 2026
And Signed On Behalf Of The Board By:

Name: Hubertus Roemer
Status: Director

The notes form part of these financial statements

# WILLOWTREE ENTERPRISES LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# WILLOWTREE ENTERPRISES LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# WILLOWTREE ENTERPRISES LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 3. Off balance sheet disclosure

  No

# WILLOWTREE ENTERPRISES LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Other creditors | 19,573 | 22,389
Total | 19,573 | 22,389

Director loans to the Company