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REGISTERED NUMBER: 03803448 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| WILLOW TREE INVESTMENTS LIMITED |

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| WILLOW TREE INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Mrs C Rossiter

| SECRETARY: | Mrs C Rossiter

| REGISTERED OFFICE: | 2 Jardine House

| The Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| REGISTERED NUMBER: | 03803448 (England and Wales)

| ACCOUNTANTS: | Barber & Company

| A trading name of PCM Accounting Limited

| 2 Jardine House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | - |  |

Investment property | 5 | 3,030,000 |  | 3,030,000 |  |

3,030,000 |  | 3,030,000 |  |

CURRENT ASSETS

Debtors | 6 | 145,971 |  | 150,134 |  |

Cash at bank | 55,123 |  | 10,075 |  |

201,094 |  | 160,209 |  |

CREDITORS

Amounts falling due within one year | 7 | 117,070 |  | 92,301 |  |

NET CURRENT ASSETS | 84,024 |  | 67,908 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,114,024 |  | 3,097,908 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (736,874 | ) | (730,920 | ) |

PROVISIONS FOR LIABILITIES | 9 | (472,831 | ) | (359,351 | ) |

NET ASSETS | 1,904,319 |  | 2,007,637 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | 1,904,317 |  | 2,007,635 |  |

SHAREHOLDERS' FUNDS | 1,904,319 |  | 2,007,637 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448) |

STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 May 2026 and were signed by:

Mrs C Rossiter - Director

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Willow Tree Investments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The financial statements have been prepared in accordance with applicable accounting standards. The particular accounting policies adopted are described below.

| TURNOVER

| Turnover represents net invoiced rents receivable, excluding Value Added Tax.

| 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 | - | 25% on cost

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 6,079 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 6,079 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 3,030,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,030,000 |  |

| At 30 September 2024 | 3,030,000 |  |

| Cost or valuation at 30th September, 2025 is represented by:

| 30.09.25 |  |

| £ |  |

| Original cost |  | 1,138,678 |  |

| Accumulated revaluations brought forward |  | 1,891,322 |  |

| Revaluations during the year |  | - |  |

| Valuation at 30th September, 2025 |  |  | 3,030,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 52,183 |  | 4,860 |  |

| Directors' current accounts | 68,755 |  | - |  |

| Corporation Tax | 23,205 |  | - |  |

| Prepayments and accrued income | 1,828 |  | 145,274 |  |

145,971 |  | 150,134 |  |

WILLOW TREE INVESTMENTS LIMITED (REGISTERED NUMBER: 03803448) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Corporation tax | 25,588 |  | - |  |

| Other creditors | 85,829 |  | 85,829 |  |

| Accruals and deferred income | 5,653 |  | 6,472 |  |

117,070 |  | 92,301 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Mortgage loans | 736,874 |  | 730,920 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Mortgage loans | 736,874 |  | 730,920 |  |

9. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred tax

| Other timing differences | 472,831 |  | 359,351 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 359,351 |  |

| Provided during year | 113,480 |  |

| Balance at 30 September 2025 | 472,831 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 2 | Ordinary shares | 1 | 2 |  | 2 |  |

11. | RELATED PARTY DISCLOSURES

| Mrs C Rossiter is also a director and significant shareholder in Rosscon Limited. Other creditors at the balance sheet date include £78,770 due to Rosscon Limited.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mrs C Rossiter.