Willow Tree Day Care (Bolton) Ltd

Willow Tree Day Care (Bolton) Ltd
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

Willow Tree Day Care (Bolton) Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,196	2,392
		1,196	2,392
Current assets
Debtors		174,440	152,247
Cash at bank and in hand		518,609	225,955
		693,049	378,202
Creditors: amount falling due within one year		(257,956)	(256,205)
Net current assets		435,093	121,997

Total assets less current liabilities		436,289	124,389
Creditors: amount falling due after more than one year		(178,858)	(63,830)
Provisions for liabilities		(299)	(598)
Net assets		257,132	59,961

Capital and reserves
Called up share capital		2	2
Profit and loss account		257,130	59,959
Shareholders' funds		257,132	59,961

For the year ended 31 August 2025 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 15 May 2026 and were signed on its behalf by:

-------------------------------
Zeenat Dawood Lulat
Director

1

Willow Tree Day Care (Bolton) Ltd
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Willow Tree Day Care (Bolton) Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 12886581, registration address 31 Junction Road, Bolton, Lancashire, BL3 4LT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 20 (2024 : 19).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 September 2024	5,978	5,978
Additions	-	-
Disposals	-	-
At 31 August 2025	5,978	5,978
Depreciation
At 01 September 2024	3,586	3,586
Charge for year	1,196	1,196
On disposals	-	-
At 31 August 2025	4,782	4,782
Net book values
Closing balance as at 31 August 2025	1,196	1,196
Opening balance as at 01 September 2024	2,392	2,392

4.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
ZDC Limited	-	-	151,040	151,040
Zeenat Day Care Limited	-	-	23,400	1,000

No Interest has been charged in respect of these loans which is repayable on demand and classified in debtors due after one year.

2

Registered Number: 12886581
England & Northern Ireland
WILLOW TREE DAY CARE (BOLTON) LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025