Willow Bank Residential Home Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Willow Bank Residential Home Limited for the year ended 28 February 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Willow Bank Residential Home Limited 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Willow Bank Residential Home Limited , as a body, in accordance with the terms of our engagement letter dated 10 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Willow Bank Residential Home Limited and state those matters that we have agreed to state to the director of Willow Bank Residential Home Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Willow Bank Residential Home Limited and its director as a body for our work or for this report.

It is your duty to ensure that Willow Bank Residential Home Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Willow Bank Residential Home Limited . You consider that Willow Bank Residential Home Limited 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 accounts of Willow Bank Residential Home Limited . 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 financial statements.

10th July 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Willow Bank Residential Home Limited

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: 07199864

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		33,613		33,504

			33,613		33,504
CURRENT ASSETS
Debtors	6	326,931		346,804
Cash at bank and in hand		7,722		16,075

		334,653		362,879
Creditors: Amounts Falling Due Within One Year	7	(171,768 )		(158,532 )

NET CURRENT ASSETS (LIABILITIES)			162,885		204,347

TOTAL ASSETS LESS CURRENT LIABILITIES			196,498		237,851

Creditors: Amounts Falling Due After More Than One Year	8		(86,815 )		(127,619 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(8,403 )		(8,376 )

NET ASSETS			101,280		101,856

CAPITAL AND RESERVES
Called up share capital	11		4		4
Profit and Loss Account			101,276		101,852

SHAREHOLDERS' FUNDS			101,280		101,856

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Willow Bank Residential Home Limited

Balance Sheet (continued)

As At 28 February 2026

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Sarah Jackson

Director

10th July 2026

The notes on pages 4 to 7 form part of these financial statements.

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Willow Bank Residential Home Limited

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

Willow Bank Residential Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07199864 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The principal place of business is Willow Bank, Albert Street, Hadfield, Glossop SK13 1DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Intangible fixed assets are amortised over 10 years and carried forward at nil.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance Method
Fixtures & Fittings	20% Reducing Balance Method
Computer Equipment	33% Straight Line Method

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Willow Bank Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 27 (2025: 29)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2025	124,998

As at 28 February 2026	124,998

Amortisation
As at 1 March 2025	124,998

As at 28 February 2026	124,998

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2025	3,239	76,335	6,937	86,511
Additions	-	8,976	-	8,976

As at 28 February 2026	3,239	85,311	6,937	95,487

Depreciation
As at 1 March 2025	566	49,338	3,103	53,007
Provided during the period	668	6,119	2,080	8,867

As at 28 February 2026	1,234	55,457	5,183	61,874

Net Book Value
As at 28 February 2026	2,005	29,854	1,754	33,613

As at 1 March 2025	2,673	26,997	3,834	33,504

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	8,168	15,561
Amounts owed by group undertakings	221,712	238,522
Other debtors	97,051	92,721

	326,931	346,804

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Willow Bank Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	666	1,004
Bank loans and overdrafts	3,536	10,648
Funding circle loans	64,750	32,981
Other creditors	64,297	50,321
Taxation and social security	38,519	63,578

	171,768	158,532

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,307
Funding circle loan	86,815	124,312

	86,815	127,619

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	8,403	8,376

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 March 2025	8,376	8,376
Utilised	27	27

Balance at 28 February 2026	8,403	8,403

11. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
2 Ordinary B shares of £ 1 each	2	2
2 Ordinary C shares of £ 1 each	2	2

	4	4

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Willow Bank Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	53,578	59,588
Later than one year and not later than five years	133,792	187,370

	187,370	246,958

13. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mrs Sarah Jackson	54,011	39,578	39,586	-	54,003

The above loan is unsecured and repayable on demand. Interest has been charged at the official rate of interest.

14. Security

There is a fixed and floating charge registered at Companies House over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

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