Company registration number 05348386 (England and Wales)
WILLOW ENTERPRISES S.E. LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
WILLOW ENTERPRISES S.E. LTD
COMPANY INFORMATION
Director
Mr K J Robinson
Secretary
Mr K J Robinson
Company number
05348386
Registered office
C/O Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
England
CT19 4RH
Accountants
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
United Kingdom
ME10 5BH
WILLOW ENTERPRISES S.E. LTD
CONTENTS
Page
Director's report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 7
WILLOW ENTERPRISES S.E. LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 1 -

The director presents his annual report and financial statements for the year ended 28 February 2026.

Principal activities

The principal activity of the company continued to be that of property management.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr K J Robinson
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr K J Robinson
Director
30 June 2026
WILLOW ENTERPRISES S.E. LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WILLOW ENTERPRISES S.E. LTD FOR THE YEAR ENDED 28 FEBRUARY 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Willow Enterprises S.E. Ltd for the year ended 28 February 2026 which comprise the profit and loss account, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Willow Enterprises S.E. Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Willow Enterprises S.E. Ltd and state those matters that we have agreed to state to the b oard of d irectors of Willow Enterprises S.E. Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Willow Enterprises S.E. Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Willow Enterprises S.E. Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Willow Enterprises S.E. Ltd. You consider that Willow Enterprises S.E. Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Willow Enterprises S.E. Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH
United Kingdom
30 June 2026
WILLOW ENTERPRISES S.E. LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
2026
2025
Notes
£
£
Turnover
-
-
Administrative expenses
(10,505)
(20,711)
Other operating income
5,640
6,929
Loss before taxation
(4,865)
(13,782)
Tax on loss
-
0
-
0
Loss for the financial year
(4,865)
(13,782)

The profit and loss account has been prepared on the basis that all operations are continuing operations.

WILLOW ENTERPRISES S.E. LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 4 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
339
451
Investment property
4
98,500
98,500
98,839
98,951
Current assets
Debtors
5
10,211
10,451
Cash at bank and in hand
682
6,552
10,893
17,003
Creditors: amounts falling due within one year
6
(82,171)
(83,528)
Net current liabilities
(71,278)
(66,525)
Net assets
27,561
32,426
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
27,551
32,416
Total equity
27,561
32,426

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have 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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
Mr K J Robinson
Director
Company registration number 05348386 (England and Wales)
WILLOW ENTERPRISES S.E. LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
1
Accounting policies
Company information

Willow Enterprises S.E. Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Xeinadin South East Limited, Unit 68 Basepoint, Shearway Business Park, Folkestone, Kent, England, CT19 4RH.

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

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WILLOW ENTERPRISES S.E. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 March 2025 and 28 February 2026
1,358
6,035
978
8,371
Depreciation and impairment
At 1 March 2025
1,352
6,002
566
7,920
Depreciation charged in the year
2
8
102
112
At 28 February 2026
1,354
6,010
668
8,032
Carrying amount
At 28 February 2026
4
25
310
339
At 28 February 2025
6
33
412
451
4
Investment property
2026
£
Fair value
At 1 March 2025 and 28 February 2026
98,500
WILLOW ENTERPRISES S.E. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 7 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
10,211
10,451
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
1
1
Other creditors
82,170
83,527
82,171
83,528
7
Directors' transactions

Included in creditors are amounts owing to the Directors: £78,895 (2025: £69,209)

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