2022-10-012023-09-302023-09-30false05246430R A WEBSTER (ASSOCIATES) 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R A WEBSTER (ASSOCIATES) LIMITED

Registered Number
05246430
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

R A WEBSTER (ASSOCIATES) LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

Ronald Allan Webster

Company Secretary

DOWLE, James Alexander

Registered Address

142 Bearton Road
Hitchin
Hertfordshire
SG5 1UB

Registered Number

05246430 (England and Wales)
R A WEBSTER (ASSOCIATES) LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3640,000669,000
640,000669,000
Current assets
Debtors45,1444,815
Cash at bank and on hand115,409106,177
120,553110,992
Creditors amounts falling due within one year5(10,244)(8,549)
Net current assets (liabilities)110,309102,443
Total assets less current liabilities750,309771,443
Creditors amounts falling due after one year6(77,322)(49,028)
Provisions for liabilities7(10,736)(16,246)
Net assets662,251706,169
Capital and reserves
Profit and loss account662,251706,169
Shareholders' funds662,251706,169
The financial statements were approved and authorised for issue by the Director on 17 April 2024, and are signed on its behalf by:
Ronald Allan Webster
Director
Registered Company No. 05246430
R A WEBSTER (ASSOCIATES) LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
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.
Statement of compliance
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.
Turnover policy
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.
Revenue from sale of goods
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.
Foreign currency translation
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.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-5
Office Equipment33-
Investment property
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the Profit and Loss account. Freehold land and buildings with a carrying amount of £640,000 were revalued on an open market basis on 30 September 2023 using the Zoopla property valuation website. If revalued assets were stated on a historical cost basis rather than a fair value basis, the amounts included be £494,078.
Government grants or assistance
Government grants in relation to tangible fixed asset are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 October 22669,0001881,342670,530
Revaluations(29,000)--(29,000)
At 30 September 23640,0001881,342641,530
Depreciation and impairment
At 01 October 22-1881,3421,530
At 30 September 23-1881,3421,530
Net book value
At 30 September 23640,000--640,000
At 30 September 22669,000--669,000
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables300-
Other debtors428
Prepayments and accrued income4,8404,787
Total5,1444,815
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,4363,708
Taxation and social security4,1223,491
Accrued liabilities and deferred income1,6861,350
Total10,2448,549
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.
6.Creditors: amounts due after one year

2023

2022

££
Other creditors77,32249,028
Total77,32249,028
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)10,73616,246
Total10,73616,246