Willow Childcare & Training Limited


Directors	Kerry Richardson
	Sally Watson


Registered Address	Fairfield Bungalow Wellin Lane
	Edwalton
	Nottingham
	NG12 4AS


Registered Number	07981814 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		497,192		497,702
			497,192		497,702
Current assets
Debtors	4	1,295		22,713
Cash at bank and on hand		11,908		6,052
		13,203		28,765
Creditors amounts falling due within one year	5	(295,933)		(296,390)
Net current assets (liabilities)			(282,730)		(267,625)
Total assets less current liabilities			214,462		230,077
Creditors amounts falling due after one year	6		(97,891)		(118,371)
Net assets			116,571		111,706
Capital and reserves
Called up share capital			105		105
Profit and loss account			116,466		111,601
Shareholders' funds			116,571		111,706

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 September 2026, and are signed on its behalf by:

Kerry Richardson
Director
Registered Company No. 07981814

Willow Childcare & Training Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	15
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	29		31

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	486,181	31,724	517,905
Additions	-	1,451	1,451
At 31 March 26	486,181	33,175	519,356
Depreciation and impairment
At 01 April 25	-	20,203	20,203
Charge for year	-	1,961	1,961
At 31 March 26	-	22,164	22,164
Net book value
At 31 March 26	486,181	11,011	497,192
At 31 March 25	486,181	11,521	497,702

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	53
Other debtors	675	22,110
Prepayments and accrued income	620	550
Total	1,295	22,713

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	238,820	216,423
Amounts owed to related parties	25,605	32,897
Taxation and social security	27,869	43,189
Accrued liabilities and deferred income	3,639	3,881
Total	295,933	296,390

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Trade creditors / trade payables	93,391	93,391
Bank borrowings and overdrafts	4,500	24,980
Total	97,891	118,371

7.	Secured creditors
	Bank borrowings and overdrafts includes Bank loans of £224,123 (2025: £202,860).