REGISTERED NUMBER: 07523741 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Willowmead Developments Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C D Johnson

REGISTERED OFFICE:

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

07523741 (England and Wales)

ACCOUNTANTS:

Chaves LLP

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

64,132

44,907

Investments

6

130,320

-

194,452

44,907

CURRENT ASSETS

Stocks

1,050

500

Debtors

357

23,526

Cash at bank

23,830

18,617

25,237

42,643

CREDITORS

Amounts falling due within one year

60,544

31,905

NET CURRENT (LIABILITIES)/ASSETS

(35,307

)

10,738

TOTAL ASSETS LESS CURRENT LIABILITIES

159,145

55,645

PROVISIONS FOR LIABILITIES

7

16,033

8,532

NET ASSETS

143,112

47,113

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

143,012

47,013

SHAREHOLDERS' FUNDS

143,112

47,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

C D Johnson - Director

1.	STATUTORY INFORMATION

Willowmead Developments Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Fixed asset investments

Fixed asset investments are initially recognised at cost. The investments are subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. Fair value is determined by the director at each reporting date.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

and 28 February 2026

10,500

AMORTISATION

At 1 March 2025

and 28 February 2026

10,500

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

104,224

Additions

40,530

Disposals

(10,500

)

At 28 February 2026

134,254

DEPRECIATION

At 1 March 2025

59,317

Charge for year

12,905

Eliminated on disposal

(2,100

)

At 28 February 2026

70,122

NET BOOK VALUE

At 28 February 2026

64,132

At 28 February 2025

44,907

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

Additions

141,520

Revaluations

(11,200

)

At 28 February 2026

130,320

NET BOOK VALUE

At 28 February 2026

130,320

Cost or valuation at 28 February 2026 is represented by:

Totals

£

Valuation in 2026

(11,200

)

Cost

141,520

130,320

7.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

Accelerated capital allowances

16,033

8,532

Deferred

tax

£

Balance at 1 March 2025

8,532

Charge to Income Statement during year

7,501

Balance at 28 February 2026

16,033

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

£1

100

100