Willowtree Pm Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16150176

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		465,000

			465,000
CURRENT ASSETS
Debtors	5	5,657
Cash at bank and in hand		1,996

		7,653
Creditors: Amounts Falling Due Within One Year	6	(193,631 )

NET CURRENT ASSETS (LIABILITIES)			(185,978 )

TOTAL ASSETS LESS CURRENT LIABILITIES			279,022

Creditors: Amounts Falling Due After More Than One Year	7		(321,812 )

NET LIABILITIES			(42,790 )

CAPITAL AND RESERVES
Called up share capital	9		100
Profit and Loss Account			(42,890 )

SHAREHOLDERS' FUNDS			(42,790)

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Willowtree Pm Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period ending 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 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

Matthew Malcolm Dow

Director

21 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Willowtree Pm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16150176 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Income from Investment properties

Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.

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:

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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Willowtree Pm Ltd

Notes to the Financial Statements (continued)

For the Period 23 December 2024 to 31 December 2025

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 23 December 2024	501,881
Revaluation	(36,881 )

As at 31 December 2025	465,000

Net Book Value
As at 31 December 2025	465,000

As at 23 December 2024	501,881

The investment properties are valued , at balance sheet date,by directors of the company based on assessment of available market information and property condition.The directors believe their valuation would not be materially different from the professional valuation.

5. Debtors

	31 December 2025
	£
Due within one year
Prepayments and accrued income	5,657

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Directors' loan accounts	193,631

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

	31 December 2025
	£
Bank loans	321,812

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Willowtree Pm Ltd

Notes to the Financial Statements (continued)

For the Period 23 December 2024 to 31 December 2025

8. Secured Creditors

Of the creditors the following amounts are secured.

	31 December 2025
	£
Bank loans and overdrafts	321,812

9. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

10. Related Party Transactions

Included in creditors due within one year ia an amount of £193,631 owed to its directors.The amount is interest free and repayable on demand.

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