2022-07-012023-06-302023-06-30false10227471THE WEBOS DESIGN LTD2023-10-18iso4217:GBPxbrli:pure102274712022-07-01102274712023-06-30102274712022-07-012023-06-30102274712021-07-01102274712022-06-30102274712021-07-012022-06-3010227471bus:SmallEntities2022-07-012023-06-3010227471bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3010227471bus:FullAccounts2022-07-012023-06-3010227471bus:PrivateLimitedCompanyLtd2022-07-012023-06-3010227471core:WithinOneYear2023-06-3010227471core:AfterOneYear2023-06-3010227471core:WithinOneYear2022-06-3010227471core:AfterOneYear2022-06-3010227471core:ShareCapital2023-06-3010227471core:SharePremium2023-06-3010227471core:RevaluationReserve2023-06-3010227471core:OtherReservesSubtotal2023-06-3010227471core:RetainedEarningsAccumulatedLosses2023-06-3010227471core:ShareCapital2022-06-3010227471core:SharePremium2022-06-3010227471core:RevaluationReserve2022-06-3010227471core:OtherReservesSubtotal2022-06-3010227471core:RetainedEarningsAccumulatedLosses2022-06-3010227471core:LandBuildings2023-06-3010227471core:PlantMachinery2023-06-3010227471core:Vehicles2023-06-3010227471core:FurnitureFittings2023-06-3010227471core:OfficeEquipment2023-06-3010227471core:NetGoodwill2023-06-3010227471core:IntangibleAssetsOtherThanGoodwill2023-06-3010227471core:ListedExchangeTraded2023-06-3010227471core:UnlistedNon-exchangeTraded2023-06-3010227471core:LandBuildings2022-06-3010227471core:PlantMachinery2022-06-3010227471core:Vehicles2022-06-3010227471core:FurnitureFittings2022-06-3010227471core:OfficeEquipment2022-06-3010227471core:NetGoodwill2022-06-3010227471core:IntangibleAssetsOtherThanGoodwill2022-06-3010227471core:ListedExchangeTraded2022-06-3010227471core:UnlistedNon-exchangeTraded2022-06-3010227471core:LandBuildings2022-07-012023-06-3010227471core:PlantMachinery2022-07-012023-06-3010227471core:Vehicles2022-07-012023-06-3010227471core:FurnitureFittings2022-07-012023-06-3010227471core:OfficeEquipment2022-07-012023-06-3010227471core:NetGoodwill2022-07-012023-06-3010227471core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010227471core:ListedExchangeTraded2022-07-012023-06-3010227471core:UnlistedNon-exchangeTraded2022-07-012023-06-3010227471core:MoreThanFiveYears2022-07-012023-06-3010227471core:Non-currentFinancialInstruments2023-06-3010227471core:Non-currentFinancialInstruments2022-06-3010227471dpl:CostSales2022-07-012023-06-3010227471dpl:DistributionCosts2022-07-012023-06-3010227471dpl:AdministrativeExpenses2022-07-012023-06-3010227471core:LandBuildings2022-07-012023-06-3010227471core:PlantMachinery2022-07-012023-06-3010227471core:Vehicles2022-07-012023-06-3010227471core:FurnitureFittings2022-07-012023-06-3010227471core:OfficeEquipment2022-07-012023-06-3010227471core:NetGoodwill2022-07-012023-06-3010227471core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010227471dpl:GroupUndertakings2022-07-012023-06-3010227471dpl:ParticipatingInterests2022-07-012023-06-3010227471dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3010227471core:ListedExchangeTraded2022-07-012023-06-3010227471dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3010227471core:UnlistedNon-exchangeTraded2022-07-012023-06-3010227471dpl:CostSales2021-07-012022-06-3010227471dpl:DistributionCosts2021-07-012022-06-3010227471dpl:AdministrativeExpenses2021-07-012022-06-3010227471core:LandBuildings2021-07-012022-06-3010227471core:PlantMachinery2021-07-012022-06-3010227471core:Vehicles2021-07-012022-06-3010227471core:FurnitureFittings2021-07-012022-06-3010227471core:OfficeEquipment2021-07-012022-06-3010227471core:NetGoodwill2021-07-012022-06-3010227471core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3010227471dpl:GroupUndertakings2021-07-012022-06-3010227471dpl:ParticipatingInterests2021-07-012022-06-3010227471dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3010227471core:ListedExchangeTraded2021-07-012022-06-3010227471dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3010227471core:UnlistedNon-exchangeTraded2021-07-012022-06-3010227471core:NetGoodwill2023-06-3010227471core:IntangibleAssetsOtherThanGoodwill2023-06-3010227471core:LandBuildings2023-06-3010227471core:PlantMachinery2023-06-3010227471core:Vehicles2023-06-3010227471core:FurnitureFittings2023-06-3010227471core:OfficeEquipment2023-06-3010227471core:AfterOneYear2023-06-3010227471core:WithinOneYear2023-06-3010227471core:ListedExchangeTraded2023-06-3010227471core:UnlistedNon-exchangeTraded2023-06-3010227471core:ShareCapital2023-06-3010227471core:SharePremium2023-06-3010227471core:RevaluationReserve2023-06-3010227471core:OtherReservesSubtotal2023-06-3010227471core:RetainedEarningsAccumulatedLosses2023-06-3010227471core:NetGoodwill2022-06-3010227471core:IntangibleAssetsOtherThanGoodwill2022-06-3010227471core:LandBuildings2022-06-3010227471core:PlantMachinery2022-06-3010227471core:Vehicles2022-06-3010227471core:FurnitureFittings2022-06-3010227471core:OfficeEquipment2022-06-3010227471core:AfterOneYear2022-06-3010227471core:WithinOneYear2022-06-3010227471core:ListedExchangeTraded2022-06-3010227471core:UnlistedNon-exchangeTraded2022-06-3010227471core:ShareCapital2022-06-3010227471core:SharePremium2022-06-3010227471core:RevaluationReserve2022-06-3010227471core:OtherReservesSubtotal2022-06-3010227471core:RetainedEarningsAccumulatedLosses2022-06-3010227471core:NetGoodwill2021-07-0110227471core:IntangibleAssetsOtherThanGoodwill2021-07-0110227471core:LandBuildings2021-07-0110227471core:PlantMachinery2021-07-0110227471core:Vehicles2021-07-0110227471core:FurnitureFittings2021-07-0110227471core:OfficeEquipment2021-07-0110227471core:AfterOneYear2021-07-0110227471core:WithinOneYear2021-07-0110227471core:ListedExchangeTraded2021-07-0110227471core:UnlistedNon-exchangeTraded2021-07-0110227471core:ShareCapital2021-07-0110227471core:SharePremium2021-07-0110227471core:RevaluationReserve2021-07-0110227471core:OtherReservesSubtotal2021-07-0110227471core:RetainedEarningsAccumulatedLosses2021-07-0110227471core:AfterOneYear2022-07-012023-06-3010227471core:WithinOneYear2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3010227471core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3010227471core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3010227471core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3010227471core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3010227471core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3010227471core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3010227471core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3010227471core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3010227471core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3010227471core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3010227471core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3010227471bus:Director12022-07-012023-06-3010227471bus:Director22022-07-012023-06-30

THE WEBOS DESIGN LTD

Registered Number
10227471
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

THE WEBOS DESIGN LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

WEBSTER, Marie
WEBSTER, Ray

Registered Address

Apartment 5 22 Turner Street
Manchester
M4 1DZ

Registered Number

10227471 (England and Wales)
THE WEBOS DESIGN LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets64,9113,799
4,9113,799
Current assets
Debtors719,42617,541
Cash at bank and on hand36,05747,218
55,48364,759
Creditors amounts falling due within one year8(29,092)(33,352)
Net current assets (liabilities)26,39131,407
Total assets less current liabilities31,30235,206
Provisions for liabilities9(933)(722)
Net assets30,36934,484
Capital and reserves
Called up share capital100100
Profit and loss account30,26934,384
Shareholders' funds30,36934,484
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2023, and are signed on its behalf by:
WEBSTER, Marie
Director
WEBSTER, Ray
Director

Registered Company No. 10227471
THE WEBOS DESIGN LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is Graphic Designers.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
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.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 July 228,0528,052
Additions2,2492,249
At 30 June 2310,30110,301
Depreciation and impairment
At 01 July 224,2534,253
Charge for year1,1371,137
At 30 June 235,3905,390
Net book value
At 30 June 234,9114,911
At 30 June 223,7993,799
7.Debtors

2023

2022

££
Trade debtors / trade receivables19,40017,515
Other debtors2626
Total19,42617,541
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables224154
Taxation and social security16,57921,914
Finance lease and HP contracts-57
Other creditors11,19010,178
Accrued liabilities and deferred income1,0991,049
Total29,09233,352
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.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)933722
Total933722