Willow Tree (GY) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12268626

WILLOW TREE (GY) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 October 2025

WILLOW TREE (GY) LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

WILLOW TREE (GY) LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		4,482		5,273

CURRENT ASSETS

Debtors	6	6,344	–
Cash at bank and in hand		26,949	36,717
		--------	--------
		33,293	36,717

CREDITORS: amounts falling due within one year	7	( 16,692)		( 34,136)
		--------		--------
NET CURRENT ASSETS			16,601		2,581
			--------		-------
TOTAL ASSETS LESS CURRENT LIABILITIES			21,083		7,854

PROVISIONS	( 852)	( 1,002)
	--------	-------
NET ASSETS	20,231	6,852
	--------	-------

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	20,230	6,851
	--------	-------
SHAREHOLDER FUNDS	20,231	6,852
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

WILLOW TREE (GY) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , and are signed on behalf of the board by:

M Dove
Director

Company registration number: 12268626

WILLOW TREE (GY) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20-22 Bridge End, Leeds, LS1 4DJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services provided, exclusive of Value Added Tax.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation to date.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	15% reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. TAX ON PROFIT/(LOSS)

Major components of tax expense/(income)

	2025	2024
	£	£

Current tax:

UK current tax expense	1,094	–

Deferred tax:

Origination and reversal of timing differences	( 150)	( 177)
	----	----
Tax on profit/(loss)	944	( 177)
	----	----

5. TANGIBLE ASSETS

	Fixtures and fittings
	£
Cost
At 1 November 2024 and 31 October 2025	8,764
	-------
Depreciation
At 1 November 2024	3,491
Charge for the year	791
	-------
At 31 October 2025	4,282
	-------
Carrying amount
At 31 October 2025	4,482
	-------
At 31 October 2024	5,273
	-------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	699	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	5,645	–
	-------	----
	6,344	–
	-------	----

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	542	553
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	19,045
Corporation tax	1,094	–
Other creditors	12,418	11,918
Other creditors	2,638	2,620
	--------	--------
	16,692	34,136
	--------	--------