Willowavenue Limited 01759923 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is the management and maintenance of the property known as 2 Wetherell Place Bristol Digita Accounts Production Advanced 6.30.9574.0 true true 01759923 2025-04-01 2026-03-31 01759923 2026-03-31 01759923 core:RetainedEarningsAccumulatedLosses 2026-03-31 01759923 core:ShareCapital 2026-03-31 01759923 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 01759923 bus:SmallEntities 2025-04-01 2026-03-31 01759923 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01759923 bus:FullAccounts 2025-04-01 2026-03-31 01759923 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01759923 bus:RegisteredOffice 2025-04-01 2026-03-31 01759923 bus:Director1 2025-04-01 2026-03-31 01759923 bus:Director2 2025-04-01 2026-03-31 01759923 bus:Director3 2025-04-01 2026-03-31 01759923 bus:Director4 2025-04-01 2026-03-31 01759923 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01759923 bus:Agent1 2025-04-01 2026-03-31 01759923 core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 01759923 core:ShareCapital 2025-04-01 2026-03-31 01759923 countries:Wales 2025-04-01 2026-03-31 01759923 2025-03-31 01759923 core:RetainedEarningsAccumulatedLosses 2025-03-31 01759923 core:ShareCapital 2025-03-31 01759923 2024-04-01 2025-03-31 01759923 2025-03-31 01759923 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 01759923 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 01759923 core:ShareCapital 2024-04-01 2025-03-31 01759923 2024-03-31 01759923 core:RetainedEarningsAccumulatedLosses 2024-03-31 01759923 core:ShareCapital 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 01759923

Willowavenue Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Willowavenue Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 9
Detailed Profit and Loss Account | 10 to 11

Willowavenue Limited

Company Information

Directors | RIM Lewis JJ Cottrill I Tewari MPG Pepper

Registered office | Rookery Farm West Nye Near Hewish Weston-Super-Mare BS24 6TL

Accountants | Janet Essex Chartered Accountants Saville Court 11 Saville Place Clifton Bristol BS8 4EJ

Willowavenue Limited

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

RIM Lewis

JJ Cottrill

I Tewari

MPG Pepper

Principal activity

The principal activity of the company is the management and maintenance of the property known as 2 Wetherell Place Bristol

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:

......................................... MPG Pepper Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Willowavenue Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Willowavenue Limited for the year ended 31 March 2026 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Willowavenue Limited, as a body, in accordance with the terms of our engagement letter dated 2 December 2021. Our work has been undertaken solely to prepare for your approval the accounts of Willowavenue Limited and state those matters that we have agreed to state to the Board of Directors of Willowavenue Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Willowavenue Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Willowavenue Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Willowavenue Limited. You consider that Willowavenue Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Willowavenue Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Janet Essex
Chartered Accountants
Saville Court
11 Saville Place
Clifton
Bristol
BS8 4EJ

15 April 2026

Willowavenue Limited

Profit and Loss Account for the Year Ended 31 March 2026

| Note | 2026 £ | 2025 £
Turnover |  | 5,000 | 2,600
Gross profit |  | 5,000 | 2,600
Administrative expenses |  | (4,112) | (3,979)
Operating profit/(loss) |  | 888 | (1,379)
Profit/(loss) before tax |  | 888 | (1,379)
Profit/(loss) for the financial year |  | 888 | (1,379)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Willowavenue Limited

Statement of Comprehensive Income for the Year Ended 31 March 2026

| 2026 £ | 2025 £
Profit/(loss) for the year | 888 | (1,379)
Total comprehensive income for the year | 888 | (1,379)

Willowavenue Limited

(Registration number: 01759923)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Cash at bank and in hand |  | 1,563 | 660
Creditors: Amounts falling due within one year | 5 | (430) | (415)
Net assets |  | 1,133 | 245
Capital and reserves |  |  |
Called up share capital | 6 | 4 | 4
Retained earnings |  | 1,129 | 241
Shareholders' funds |  | 1,133 | 245

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:

......................................... MPG Pepper Director

Willowavenue Limited

Statement of Changes in Equity for the Year Ended 31 March 2026

| Share capital £ | Retained earnings £ | Total £
At 1 April 2025 | 4 | 241 | 245
Profit for the year | - | 888 | 888
At 31 March 2026 | 4 | 1,129 | 1,133

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 4 | 1,620 | 1,624
Loss for the year | - | (1,379) | (1,379)
At 31 March 2025 | 4 | 241 | 245

Willowavenue Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

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

The address of its registered office is:
Rookery Farm West
Nye
Near Hewish
Weston-Super-Mare
BS24 6TL

These financial statements were authorised for issue by the Board on 15 April 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

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.

Willowavenue Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

4 | Debtors

Current | 2026 £ | 2025 £
| - | -

5 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Accruals and deferred income | 430 | 415

6 | Share capital

Willowavenue Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2026

| 2026 £ | 2025 £
turnover (analysed below) | 5,000 | 2,600
Gross profit (%) | 100% | 100%
Administrative expenses |  |
Establishment costs (analysed below) | (3,644) | (3,528)
General administrative expenses (analysed below) | (464) | (449)
Finance charges (analysed below) | (4) | (2)
| (4,112) | (3,979)
Operating profit/(loss) | 888 | (1,379)
Profit/(loss) before tax | 888 | (1,379)

Willowavenue Limited

Detailed Profit and Loss Account for the Year Ended 31 March 2026

| 2026 £ | 2025 £

Turnover |  |
Rendering of services, UK | 5,000 | 2,600

Establishment costs |  |
Insurance | (2,684) | (2,739)
Repairs and renewals | (960) | (789)
| (3,644) | (3,528)

General administrative expenses |  |
Sundry expenses | (34) | (34)
Accountancy fees | (430) | (415)
| (464) | (449)

Finance charges |  |
Bank charges | (4) | (2)