Willowbrook Management Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
49 High West Street
Dorchester
Dorset
DT1 1UT
 

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Furniture, fittings and equipment	33.33% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Willowbrook Management Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from residents for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0). The average number of directors on the board during the year was 5 (2024 - 5).

4

Debtors

Current	2025 £	2024 £
Prepayments	2,847	2,000
	2,847	2,000

Willowbrook Management Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

5

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	600	1,425
Accruals	892	605
	1,492	2,030

6	Tangible fixed assets

	Furniture, fittings and equipment  £	Total £
Cost
At 1 January 2025	2,430	2,430
At 31 December 2025	2,430	2,430
Depreciation
At 1 January 2025	1,620	1,620
Charge for the year	810	810
At 31 December 2025	2,430	2,430
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	810	810

 

The freehold property at Willowbrook, 10 Preston Road, Weymouth, was conveyed to the Company at no cost. The property is let under 15 long leases for 999 years from 1 January 1985.