WILLOW HALL HOMES LTD - Filleted accounts

Registered number

15069576

WILLOW HALL HOMES LTD

Filleted Accounts

31 January 2026

WILLOW HALL HOMES LTD
Registered number:		15069576
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		307,976			307,976

Current assets
Cash at bank and in hand		-			47

Creditors: amounts falling due within one year	4	(145,472)			(140,027)

Net current liabilities			(145,472)			(139,980)

Total assets less current liabilities			162,504			167,996

Creditors: amounts falling due after more than one year	5		(157,480)			(151,929)



Net assets			5,024			16,067

Capital and reserves
Called up share capital			100			100
Revaluation reserve	6		30,705			30,705
Profit and loss account			(25,781)			(14,738)

Shareholder's funds			5,024			16,067

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




David Michael Dalton
Director
Approved by the board on 21 October 2026

WILLOW HALL HOMES LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	No depreciation
	Commercial vehicle	No depreciation 1st year



	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Commercial vehicles		Total
£			£		£
	Cost
	At 1 February 2025	260,000		47,976		307,976
	At 31 January 2026	260,000		47,976		307,976

	Depreciation
	At 31 January 2026	-		-		-

	Net book value
	At 31 January 2026	260,000		47,976		307,976
	At 31 January 2025	260,000		47,976		307,976
	Current market value of the land and building is £260,000. The valuation was done on the 15 January 2025 by Lawrence Rooney Estate Agents, 3 Oak Gardens, Longton, Preston, PR4 5XP.


4	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			18,940		9,968
	Obligations under finance lease and hire purchase contracts			9,997		9,997
	Other creditors			116,535		120,062
				145,472		140,027


5	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			140,593		127,356
	Obligations under finance lease and hire purchase contracts			16,887		24,573
				157,480		151,929


6	Revaluation reserve			2026		2025
£					£

	At 1 February 2025			30,705		-
	Gain on revaluation of land and buildings			-		24,872
	Deferred taxation arising on the revaluation of land and buildings			-		5,833

	At 31 January 2026			30,705		30,705


7	Other information

	WILLOW HALL HOMES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Blackfield End Farm Church Road
	Walton
	Preston
	Lancashire
	PR4 1BD