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Registration number: 12860649

Willow Grove Farm Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Willow Grove Farm Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Willow Grove Farm Limited

Company Information

Director | M P Hugo

Registered office | Willow Grove Farm Station Road Lakenheath Brandon IP27 9AA

Accountants | Bassline Business Limited 5 Brayford Square London E1 0SG

Willow Grove Farm Limited

(Registration number: 12860649)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,669,275 | 4,922,439
Current assets |  |  |
Stocks | 5 | - | 7,150
Debtors | 6 | 39,845 | 254,601
Cash at bank and in hand |  | 156,783 | 9,941
|  | 196,628 | 271,692
Creditors: Amounts falling due within one year | 7 | (208,795) | (81,617)
Net current (liabilities)/assets |  | (12,167) | 190,075
Total assets less current liabilities |  | 4,657,108 | 5,112,514
Creditors: Amounts falling due after more than one year | 7 | (4,883,439) | (5,383,439)
Net liabilities |  | (226,331) | (270,925)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | (226,431) | (271,025)
Shareholders' deficit |  | (226,331) | (270,925)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 March 2026

......................................... M P Hugo Director

Willow Grove Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
Willow Grove Farm Station Road
Lakenheath
Brandon
IP27 9AA
England

These financial statements were authorised for issue by the director on 23 March 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.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property improvements | Over the life of the property
Plant and machinery | 20% reducing balance

Willow Grove Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Motor vehicle | 25% reducing balance

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Willow Grove Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 8).

Willow Grove Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Land and buildings £ | Property improvements £ | Plant and machinery £ | Motor vehicles £
Cost or valuation
At 1 October 2024 | 3,895,468 | 954,953 | 151,526 | 68,333
Additions | - | 178,387 | - | -
Disposals | - | (394,541) | (6,100) | (13,333)
At 30 September 2025 | 3,895,468 | 738,799 | 145,426 | 55,000
Depreciation
At 1 October 2024 | - | 70,985 | 61,994 | 14,862
Charge for the year | - | 28,164 | 16,486 | 4,440
Eliminated on disposal | - | (20,773) | (2,562) | (8,178)
At 30 September 2025 | - | 78,376 | 75,918 | 11,124
Carrying amount
At 30 September 2025 | 3,895,468 | 660,423 | 69,508 | 43,876
At 30 September 2024 | 3,895,468 | 883,968 | 89,532 | 53,471

| Total £
Cost or valuation
At 1 October 2024 | 5,070,280
Additions | 178,387
Disposals | (413,974)
At 30 September 2025 | 4,834,693
Depreciation
At 1 October 2024 | 147,841
Charge for the year | 49,090
Eliminated on disposal | (31,513)
At 30 September 2025 | 165,418
Carrying amount
At 30 September 2025 | 4,669,275
At 30 September 2024 | 4,922,439

Included within the net book value of land and buildings above is £3,895,468 (2024 - £3,895,468) in respect of freehold land and buildings and £660,423 (2024 - £883,969) in respect of long leasehold land and buildings.

Willow Grove Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | - | 7,150

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 35,324 | 50,832
Prepayments | 4,521 | 165,060
Other debtors | - | 38,709
| 39,845 | 254,601

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 34,209 | 13,941
Taxation and social security | 117,452 | 1,868
Accruals and deferred income | 16,627 | 16,566
Other creditors | 40,507 | 49,242
| 208,795 | 81,617

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 4,883,439 | 5,383,439

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100