Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Willow Place Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Pulze

Mrs L Pulze

SECRETARY:

Mrs L Pulze

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

07142587 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Intangible assets

4

2,476

2,476

Tangible assets

5

248,095

268,383

250,571

270,859

CURRENT ASSETS

Debtors

6

74,068

11,257

Cash at bank

6,898

9,168

80,966

20,425

CREDITORS

Amounts falling due within one year

7

568,360

567,645

NET CURRENT LIABILITIES

(487,394

)

(547,220

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(236,823

)

(276,361

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(236,824

)

(276,362

)

SHAREHOLDERS' FUNDS

(236,823

)

(276,361

)

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 directors acknowledge their 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.

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

Mrs L Pulze - Director

1.	STATUTORY INFORMATION

Willow Place 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

20% on cost and in accordance with the property

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

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 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.

Rental income & property treatment

Income is accounted for on a receivable basis and is recognised in line with the terms of the lease. Although the company receives rental income from the property it controls, it does not consider it to be an investment property under FRS 102 so the costs incurred on the property are depreciated over their expected useful lives.

Going concern

The accounts have been prepared on a going concern basis.

The company remains reliant on support from its parent company because even though it reported a small surplus in the, it still reports accumulated losses since its incorporation.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

2,476

NET BOOK VALUE

At 30 September 2025

2,476

At 30 September 2024

2,476

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

445,496

101,819

547,315

DEPRECIATION

At 1 October 2024

192,759

86,173

278,932

Charge for year

14,850

5,438

20,288

At 30 September 2025

207,609

91,611

299,220

NET BOOK VALUE

At 30 September 2025

237,887

10,208

248,095

At 30 September 2024

252,737

15,646

268,383

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72,246

-

Other debtors

1,822

11,257

74,068

11,257

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,793

62,517

Taxation and social security

5,188

-

Other creditors

536,379

505,128

568,360

567,645

8.	LEASING AGREEMENTS

Willow Place Limited are commited to a rental lease at £75,000 per annum. At the balance sheet date there were 12 years left on the lease.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Cuisine Collection Limited.