REGISTERED NUMBER: 09075305 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

WILLOW HOUSE ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C Tomlinson

Mr G Tomlinson

REGISTERED OFFICE:

10 Stadium Business Court

Millennium Way

Pride Park

Derby

DE24 8HP

REGISTERED NUMBER:

09075305 (England and Wales)

ACCOUNTANTS:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

DE24 8HP

FIXED ASSETS

Investment property

4

940,000

940,000

Investments

5

4,809,313

3,987,834

5,749,313

4,927,834

CURRENT ASSETS

Debtors

6

10,734

616

Cash at bank

16,075

26,010

26,809

26,626

CREDITORS

Amounts falling due within one year

7

3,661,694

3,463,441

NET CURRENT LIABILITIES

(3,634,885

)

(3,436,815

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,114,428

1,491,019

PROVISIONS FOR LIABILITIES

8

310,307

169,837

NET ASSETS

1,804,121

1,321,182

CAPITAL AND RESERVES

Called up share capital

9

6,002

6,002

Fair value reserve

10

832,285

270,404

Retained earnings

965,834

1,044,776

SHAREHOLDERS' FUNDS

1,804,121

1,321,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 2 November 2026 and were signed on its behalf by:

Mrs C Tomlinson - Director

1.	STATUTORY INFORMATION

Willow House Estates 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.

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

The turnover shown in the profit and loss account represents rents receivable from investment properties during the period.

Investments

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The directors have considered the fair value of investment property at the reporting date to be £940,000. This fair value has been calculated based historic purchase price and review of trends in the property market. No professional valuation has been obtained, the methods and significant assumptions applied in determining the fair value of the investment property include consideration into; property market trends local to the investment property, recent property sales local to the investment property, rental yield of the property and the condition of the property.

Listed investments are measured at fair value with changes in fair value being recognised in the statement of comprehensive income.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Freehold

land

£

COST

At 1 July 2025

and 30 June 2026

940,000

NET BOOK VALUE

At 30 June 2026

940,000

At 30 June 2025

940,000

The investment property values were revised at the balance sheet date at an open market value.

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 July 2025

3,987,834

Additions

300,000

Revaluations

601,479

Dividends received

(80,000

)

At 30 June 2026

4,809,313

NET BOOK VALUE

At 30 June 2026

4,809,313

At 30 June 2025

3,987,834

Cost or valuation at 30 June 2026 is represented by:

Listed

investments

£

Valuation in 2026

4,809,313

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

10,381

-

Prepayments and accrued income

353

616

10,734

616

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

-

54,030

Accruals and deferred income

2,556

5,273

Directors' loan accounts

3,659,138

3,404,138

3,661,694

3,463,441

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

310,307

169,837

Deferred

tax

£

Balance at 1 July 2025

169,837

Charge to Statement of Income and Retained Earnings during year

140,470

Balance at 30 June 2026

310,307

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

A Ordinary

£1

2

2

6,000

B Ordinary

£1

6,000

6,000

6,002

6,002

10.

RESERVES

Fair

value

reserve

£

At 1 July 2025

270,404

Reserve transfers

561,881

At 30 June 2026

832,285

11.	RELATED PARTY TRANSACTIONS

The company was under the control of the directors and shareholders.

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2026 and 30 June 2025:

2026

2025

£

£

Mr G Tomlinson and Mrs C Tomlinson

Balance outstanding at start of year

(3,404,138

)

(4,065,290

)

Amounts advanced

82,160

661,152

Amounts repaid

(337,160

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,659,138

)

(3,404,138

)