REGISTERED NUMBER: 07697563 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

WILLOWDENE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Woodward

J Woodward

REGISTERED OFFICE:

The Orchard House

Compton Abdale

Cheltenham

GL54 4DP

REGISTERED NUMBER:

07697563 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

SOLICITORS:

Madge Lloyd & Gibson

34 Brunswick Road

Gloucester

GL1 1JW

FIXED ASSETS

Investment property

4

1,135,000

1,235,000

CURRENT ASSETS

Debtors

5

845

1,150

Cash at bank

1,841

1,839

2,686

2,989

CREDITORS

Amounts falling due within one year

6

468,925

500,370

NET CURRENT LIABILITIES

(466,239

)

(497,381

)

TOTAL ASSETS LESS CURRENT LIABILITIES

668,761

737,619

PROVISIONS FOR LIABILITIES

82,936

107,936

NET ASSETS

585,825

629,683

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

585,725

629,583

SHAREHOLDERS' FUNDS

585,825

629,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

D Woodward - Director

J Woodward - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment properties are carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors.The directors use observable market prices, adjusted if necessary for any differnece in the nature, location or condition of the specific asset.

Changes in the fair value are recognised in the statement of profit or loss.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2025

1,235,000

Revaluations

(100,000

)

At 31 July 2026

1,135,000

NET BOOK VALUE

At 31 July 2026

1,135,000

At 31 July 2025

1,235,000

Fair value at 31 July 2026 is represented by:

£

Valuation in 2026

1,135,000

The directors have considered the value of the investment properties and concluded that the amount detailed above constitutes fair value. There has been no valuation of the investment properties by an independent valuer.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

845

1,150

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation Tax

7,305

7,597

Directors' current accounts

460,165

491,387

Accrued expenses

1,455

1,386

468,925

500,370

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2026 and 31 July 2025:

2026

2025

£

£

D Woodward and J Woodward

Balance outstanding at start of year

(491,387

)

(526,279

)

Amounts advanced

44,250

43,200

Amounts repaid

(13,028

)

(8,308

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(460,165

)

(491,387

)

No interest is being charged on the directors' loan and there are no set repayment terms.