Willow Farm Ltd Accounts






Willow Farm Ltd

	Company No. SC465026
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was mixed farming.




Directors

The Directors who served at any time during the year were as follows:

A. Dickinson
M. Dickinson








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A. Dickinson
Director
18 September 2026

at	31 December 2025
Company No.		SC465026	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	194,822	76,010


				194,822	76,010
Current assets

	Debtors		5	5,828	6,849

	Cash at bank and in hand			3,085	7,689
				8,913	14,538
Creditors: Amount falling due within one year			6	(444,507)	(218,010)
Net current liabilities				(435,594)	(203,472)
Total assets less current liabilities				(240,772)	(127,462)
Creditors: Amounts falling due after more than one year			7	(17,369)	(20,678)



Net liabilities				(258,141)	(148,140)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	(258,241)	(148,240)

Total equity				(258,141)	(148,140)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 18 September 2026 and signed on its behalf by:
A. Dickinson
Director
18 September 2026

for the year ended 31 December 2025

General information

Willow Farm Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC465026

Its registered office is:

2 Newlandrig

Gorebridge

Scotland

EH23 4NS

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Reducing Balance

Motor vehicles

20% Reducing Balance

Furniture, fittings and equipment

20% Reducing Balance

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 January 2025	-	84,535	34,498	34,078	153,111
		Additions	134,013	-	-	-	134,013



		At 31 December 2025	134,013	84,535	34,498	34,078	287,124
		Depreciation
		At 1 January 2025	-	36,168	17,821	23,112	77,101
		Charge for the year	-	9,673	3,335	2,193	15,201



		At 31 December 2025	-	45,841	21,156	25,305	92,302
		Net book values
		At 31 December 2025	134,013	38,694	13,342	8,773	194,822
		At 31 December 2024	-	48,367	16,677	10,966	76,010

5	Debtors
			2025	2024
			£	£




		VAT recoverable	5,828	6,569

		Other debtors	-	280

			5,828	6,849

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	5,253	-


		Loans from directors	438,453	217,560

		Accruals and deferred income	801	450
			444,507	218,010

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	17,369	20,678






			17,369	20,678

Share Capital

100 Ordinary shares at £1 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.