Willowfield Homes Ltd - Filleted accounts

Registered number

12751262

Willowfield Homes Ltd

Filleted Accounts

31 July 2025

Willowfield Homes Ltd
Registered number:		12751262
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		158			197

Current assets
Stocks		78,105			78,105
Debtors	4	165			109
Cash at bank and in hand		629			232
		78,899			78,446

Creditors: amounts falling due within one year	5	(83,099)			(82,150)

Net current liabilities			(4,200)			(3,704)

Net liabilities			(4,042)			(3,507)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(4,142)			(3,607)

Shareholder's funds			(4,042)			(3,507)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr T R Procter
Director
Approved by the board on 17 April 2026

Willowfield Homes Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	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).

	Going Concern
	The financial statements have been prepared on the going concern basis. The director has a reasonable expectation the company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the company's ability to continue as a going concern. Thus the director has continued to adopt the going concern basis of accounting in preparing these financial statements.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				481
	At 31 July 2025				481

	Depreciation
	At 1 August 2024				284
	Charge for the year				39
	At 31 July 2025				323

	Net book value
	At 31 July 2025				158
	At 31 July 2024				197


4	Debtors		2025		2024
£				£

	Other debtors		165		109


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

	Other creditors		83,099		82,150


6	Controlling party

	The company is a wholly owned subsidiary of The Willowfield Group Ltd, a company registered in England and Wales.


7	Other information

	Willowfield Homes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Demar House, 14 Church Road
	East Wittering
	Chichester
	West Sussex
	PO20 8PS