REGISTERED NUMBER: 12708017 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

WILLOWSIDE INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Theo

SECRETARY:

Mrs A Theo

REGISTERED OFFICE:

12 Gateway Mews

Ring Way

London

N11 2UT

REGISTERED NUMBER:

12708017 (England and Wales)

ACCOUNTANTS:

G. George Associates Limited

Chartered Certified Accountants

12 Gateway Mews

Ring Way

London

N11 2UT

FIXED ASSETS

Tangible assets

4

8,050

10,183

Investment property

5

5,268,703

5,145,340

5,276,753

5,155,523

CURRENT ASSETS

Debtors

6

1,655,429

1,708,850

Cash at bank

115,573

215,930

1,771,002

1,924,780

CREDITORS

Amounts falling due within one year

7

46,157

51,695

NET CURRENT ASSETS

1,724,845

1,873,085

TOTAL ASSETS LESS CURRENT LIABILITIES

7,001,598

7,028,608

CREDITORS

Amounts falling due after more than one year

8

(3,520,819

)

(3,496,984

)

PROVISIONS FOR LIABILITIES

(567,729

)

(567,729

)

NET ASSETS

2,913,050

2,963,895

CAPITAL AND RESERVES

Called up share capital

502

502

Capital redemption reserve

506

506

Fair value reserve

9

2,477,548

2,477,548

Retained earnings

434,494

485,339

SHAREHOLDERS' FUNDS

2,913,050

2,963,895

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 June 2026 and were signed by:

B Theo - Director

1.	STATUTORY INFORMATION

Willowside Investments Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

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. Deferred taxation is provided on such surplus or deficit at the rate expected to apply when the property is sold.

The fair value profits on investment property is not a realised profit available for distribution. In order to differentiate the non-distributable proftits with the distributable profits of the company, any fair value movements on investment property less the deferred tax on such movements is transferred from retained earnings to fair value reserves, which is a non-distributable reserve.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

29,451

Additions

550

At 31 March 2026

30,001

DEPRECIATION

At 1 April 2025

19,268

Charge for year

2,683

At 31 March 2026

21,951

NET BOOK VALUE

At 31 March 2026

8,050

At 31 March 2025

10,183

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

5,145,340

Additions

123,363

At 31 March 2026

5,268,703

NET BOOK VALUE

At 31 March 2026

5,268,703

At 31 March 2025

5,145,340

Investment property was valued on an open market basis by the director at the balance sheet date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

1,655,429

1,708,850

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

20,010

37,347

Other creditors

26,147

14,348

46,157

51,695

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

3,520,819

3,496,984

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,520,819

3,496,984

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

2,477,548