1 November 2024 v2026.29.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP075314862024-11-012025-10-31075314862025-10-31075314862024-10-3107531486core:WithinOneYear2025-10-3107531486core:WithinOneYear2024-10-3107531486core:AfterOneYear2025-10-3107531486core:AfterOneYear2024-10-3107531486core:ShareCapital2025-10-3107531486core:ShareCapital2024-10-3107531486core:SharePremium2025-10-3107531486core:RetainedEarningsAccumulatedLosses2025-10-3107531486core:RetainedEarningsAccumulatedLosses2024-10-3107531486bus:Director12024-11-012025-10-3107531486bus:RegisteredOffice2024-11-012025-10-31075314862024-02-292024-10-3107531486core:LandBuildings2024-11-01075314862024-11-0107531486core:LandBuildings2024-11-012025-10-3107531486core:PlantMachinery2024-11-012025-10-3107531486core:LandBuildings2025-10-3107531486core:PlantMachinery2025-10-3107531486core:LandBuildings2024-10-310753148612024-11-012025-10-3107531486countries:EnglandWales2024-11-012025-10-3107531486bus:AuditExemptWithAccountantsReport2024-11-012025-10-3107531486bus:PrivateLimitedCompanyLtd2024-11-012025-10-3107531486bus:SmallEntities2024-11-012025-10-3107531486bus:FullAccounts2024-11-012025-10-31
Company registration number:
07531486
Willow Property Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Willow Property Ltd
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Willow Property Ltd
Year ended
31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Willow Property Ltd
for the year ended
31 October 2025
which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Willow Property Ltd
, as a body. My work has been undertaken solely to prepare for your approval the
financial statements
of
Willow Property Ltd
and state those matters that I have agreed to state to the Board of Directors of
Willow Property Ltd
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Willow Property Ltd
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Willow Property 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 profit of
Willow Property Ltd
. You consider that
Willow Property Ltd
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Willow Property Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Proud Goulbourn
Office 16, Hamilton Davies House
117c Liverpool Road
Cadishead
Manchester
M44 5BG
United Kingdom
Date:
31 July 2026
Willow Property Ltd
Statement of Financial Position
31 October 2025
20252024
Note££
Fixed assets    
Tangible assets 5
4,576,670
 
104,366
 
Current assets    
Debtors 6
19,671
  -  
Cash at bank and in hand
34,844
 
1,713
 
54,515
 
1,713
 
Creditors: amounts falling due within one year 7
(122,482
 )
(43,463
 )
Net current liabilities
(67,967
 )
(41,750
 )
Total assets less current liabilities 4,508,703   62,616  
Creditors: amounts falling due after more than one year 8
(1,603,015
 )
(75,000
 )
Net assets/(liabilities)
2,905,688
 
(12,384
 )
Capital and reserves    
Called up share capital
100
 
1
 
Share premium
2,894,598
  -  
Profit and loss account
10,990
 
(12,385
 )
Shareholders funds/(deficit)
2,905,688
 
(12,384
 )
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.
Directors' responsibilities:
  • The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
31 July 2026
, and are signed on behalf of the board by:
G Brooks
Director
Company registration number:
07531486
Willow Property Ltd
Notes to the Financial Statements
Year ended
31 October 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
4 Calder Avenue
,
Irlam
,
Manchester
,
M44 6WS
, .

2 Statement of compliance

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

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is the rental income received from tenants

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss. On the 1st November 2024 the properties in the G & H Property Partnership was incorporated by the issue of 99 shares at a share premium of 2,894,598

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price .

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
1
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 November 2024
104,366
  -  
104,366
 
Additions
4,472,024
 
420
 
4,472,444
 
At
31 October 2025
4,576,390
 
420
 
4,576,810
 
Depreciation      
At
1 November 2024
 -   -   -  
Charge -  
140
 
140
 
At
31 October 2025
 -  
140
 
140
 
Carrying amount      
At
31 October 2025
4,576,390
 
280
 
4,576,670
 
At 31 October 2024
104,366
  -  
104,366
 

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying amount at
1 November 2024
104,360
 
Additions
4,472,024
 
Carrying amount at
31 October 2025
4,576,384
 

6 Debtors

20252024
££
Other debtors
19,671
  -  

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
2,512
  -  
Other creditors
119,970
 
43,463
 
122,482
 
43,463
 
Legal charge on £9,792

8 Creditors: amounts falling due after more than one year

20252024
££
Other creditors
1,603,015
 
75,000
 
Secured by a legal charge on the properties
Amounts due in more than five years £1,603,015