Willows Estates London Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14292676

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		100		-

			100		-
CURRENT ASSETS
Debtors	6	149,900		-
Cash at bank and in hand		100		100

		150,000		100
NET CURRENT ASSETS (LIABILITIES)			150,000		100

TOTAL ASSETS LESS CURRENT LIABILITIES			150,100		100

NET ASSETS			150,100		100

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			150,000		-

SHAREHOLDERS' FUNDS			150,100		100

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Wider

Director

20/05/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Willows Estates London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14292676 . The registered office is Unit 9, Ravensdale Industrial Estate, Timberwharf Road, London, Greater London, N16 6DB.

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

2. Accounting Policies

2.1. Basis of Preparation of 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 accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director and shareholders.

2.2. Investment Properties

Investment properties are properties held to earn rentals and for capital appreciation. Investment properties areinitially measured at cost, including transaction costs. Subsequently, investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in theperiod in which they arise.

2.3. Taxation

Taxation for the period 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 balance sheet date.

2.4. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

2.5. Short term debtors and creditors

Short-term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

2.6. Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Willows Estates London Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 September 2024	-
Additions	3,750,000
Disposals	(3,750,000 )

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 September 2024	-
Additions	100

As at 31 August 2025	100

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	100

As at 1 September 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	149,900	-

7. Related Party Transactions

The company has taken advantage of the exemption in paragraph 33.1A of FRS 102 not to disclose transactions or balances with wholly-owned subsidiaries, in accordance with the disclosure exemptions permitted.

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