Willow Construction Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04450643

		28 February 2025		31 May 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,422		4,054

			2,422		4,054
CURRENT ASSETS
Stocks	5	267,753		534,907
Debtors	6	3,161		17,729
Cash at bank and in hand		68,980		10

		339,894		552,646
Creditors: Amounts Falling Due Within One Year	7	(397,920 )		(552,404 )

NET CURRENT ASSETS (LIABILITIES)			(58,026 )		242

TOTAL ASSETS LESS CURRENT LIABILITIES			(55,604 )		4,296

Creditors: Amounts Falling Due After More Than One Year	8		-		(11,093 )

NET LIABILITIES			(55,604 )		(6,797 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(55,606 )		(6,799 )

SHAREHOLDERS' FUNDS			(55,604)		(6,797)

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Willow Construction Services Limited

Balance Sheet (continued)

As At 28 February 2025

For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Lesa Edge

Director

24 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Willow Construction Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04450643 . The registered office is 210 Southampton Road, Portsmouth, Hampshire, PO6 4RZ.

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

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	20% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: NIL)

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Willow Construction Services Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 28 February 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	1,250	18,500	5,069	24,819
Disposals	-	-	(2,099 )	(2,099 )

As at 28 February 2025	1,250	18,500	2,970	22,720

Depreciation
As at 1 June 2024	1,244	15,619	3,902	20,765
Provided during the period	2	720	65	787
Disposals	-	-	(1,254 )	(1,254 )

As at 28 February 2025	1,246	16,339	2,713	20,298

Net Book Value
As at 28 February 2025	4	2,161	257	2,422

As at 1 June 2024	6	2,881	1,167	4,054

5. Stocks

	28 February 2025	31 May 2024
	£	£
Stock	600	600
Work in progress	267,153	534,307

	267,753	534,907

6. Debtors

	28 February 2025	31 May 2024
	£	£
Due within one year
Trade debtors	3,161	17,729

7. Creditors: Amounts Falling Due Within One Year

	28 February 2025	31 May 2024
	£	£
Trade creditors	1,585	15,598
Bank loans and overdrafts	-	29,499
Other creditors	393,334	501,619
Taxation and social security	3,001	5,688

	397,920	552,404

8. Creditors: Amounts Falling Due After More Than One Year

	28 February 2025	31 May 2024
	£	£
Bank loans	-	11,093

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Willow Construction Services Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 28 February 2025

9. Share Capital

	28 February 2025	31 May 2024
	£	£
Allotted, Called up and fully paid	2	2

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