Registration number: 15213347

The Old Willow Works (Beckingham) Limited

(Registration number: 15213347)

Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	402,642	139,731
Current assets
Stocks	4	12,928	500
Debtors	5	9,065	16,092
Cash at bank and in hand		33,907	17,393
		55,900	33,985
Creditors: Amounts falling due within one year	6	(411,728)	(96,727)
Net current liabilities		(355,828)	(62,742)
Total assets less current liabilities		46,814	76,989
Creditors: Amounts falling due after more than one year	6	(213,000)	(106,156)
Net liabilities		(166,186)	(29,167)
Reserves
Retained earnings		(166,186)	(29,167)
Deficit		(166,186)	(29,167)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 28 October 2026 and signed on its behalf by:
 

......................................... Mr J Difuria Director

The Old Willow Works (Beckingham) Limited

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

1	Accounting policies

Statutory information

The Old Willow Works (Beckingham) Limited is a private company, limited by guarantee, domiciled in England and Wales, company number 15213347. The registered office is at Paddock Farm, Wood Lane, Beckingham, Doncaster, DN10 4NR.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has the support of the Difuria family to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and
accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of food and drink to customers in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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:

Asset class	Depreciation method and rate
Buildings	2% straight line

The Old Willow Works (Beckingham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

1	Accounting policies (continued)

Plant & Machinery	10% straight line
Fixtures & Fittings	10% straight line
Computer Equipment	33.33% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is comprsied of direct materials of food and beverages, and associated goods used in the licensing trade.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 11).

The Old Willow Works (Beckingham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

4

Stocks

	2025 £	2024 £
Other inventories	12,928	500

5

Debtors

Current	2025 £	2024 £
Trade debtors	1,000	-
Prepayments	8,065	4,472
Other debtors	-	11,620
	9,065	16,092

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	305,719	92,913
Taxation and social security	31,509	2,064
Accruals and deferred income	28,500	1,750
Other creditors	46,000	-
	411,728	96,727

	2025 £	2024 £
Due after one year
Loans and borrowings	213,000	106,156

Included within loans and borrowings is a loan from Santuccio Difuria and Sharon Difuria. The loan is secured by a legal charge over the company's property at Land on the North Side of Old Trent Road, Beckingham, Doncaster (Title Number NT468593), together with fixed charges over certain related assets of the company.

7	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.