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2023-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 11317325 dpl-frs:Item8 2022-05-01 2023-04-30 11317325 dpl-frs:Item8 2022-04-30 11317325 dpl-frs:Item8 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 11317325 dpl-frs:Item9 2022-05-01 2023-04-30 11317325 dpl-frs:Item9 2022-04-30 11317325 dpl-frs:Item9 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 11317325 dpl-frs:Item10 2022-05-01 2023-04-30 11317325 dpl-frs:Item10 2022-04-30 11317325 dpl-frs:Item10 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 11317325 dpl-frs:Item11 2022-05-01 2023-04-30 11317325 dpl-frs:Item11 2022-04-30 11317325 dpl-frs:Item11 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 11317325 dpl-frs:Item12 2022-05-01 2023-04-30 11317325 dpl-frs:Item12 2022-04-30 11317325 dpl-frs:Item12 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 11317325 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 11317325 1 2022-05-01 2023-04-30 11317325 frs-countries:EnglandWales 2022-05-01 2023-04-30 11317325 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 11317325 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 11317325 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 11317325 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 11317325 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 11317325 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 11317325 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 11317325 2021-04-30 11317325 2022-04-30 11317325 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 2022-04-30 11317325 frs-core:AfterOneYear 2021-05-01 2022-04-30 11317325 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 11317325 frs-core:BetweenOneFiveYears 2022-04-30 11317325 frs-core:ComputerEquipment 2022-04-30 11317325 frs-core:ComputerEquipment 2021-05-01 2022-04-30 11317325 frs-core:ComputerEquipment 2021-04-30 11317325 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 11317325 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 11317325 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 11317325 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 11317325 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 11317325 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 11317325 frs-core:FurnitureFittings 2022-04-30 11317325 frs-core:FurnitureFittings 2021-05-01 2022-04-30 11317325 frs-core:FurnitureFittings 2021-04-30 11317325 frs-core:NetGoodwill 2022-04-30 11317325 frs-core:NetGoodwill 2021-05-01 2022-04-30 11317325 frs-core:NetGoodwill 2021-04-30 11317325 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 11317325 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 11317325 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 11317325 frs-core:LandBuildings 2022-04-30 11317325 frs-core:LandBuildings 2021-05-01 2022-04-30 11317325 frs-core:LandBuildings 2021-04-30 11317325 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 11317325 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 11317325 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 11317325 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 11317325 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 11317325 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 11317325 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 11317325 frs-core:MoreThanFiveYears 2022-04-30 11317325 frs-core:MotorVehicles 2022-04-30 11317325 frs-core:MotorVehicles 2021-05-01 2022-04-30 11317325 frs-core:MotorVehicles 2021-04-30 11317325 frs-core:OtherResidualIntangibleAssets 2022-04-30 11317325 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 11317325 frs-core:OtherResidualIntangibleAssets 2021-04-30 11317325 frs-core:PlantMachinery 2022-04-30 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2022-04-30 11317325 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 11317325 frs-bus:OrdinaryShareClass5 2021-04-30 11317325 frs-bus:OrdinaryShareClass5 2022-04-30 11317325 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 11317325 frs-bus:PreferenceShareClass1 2021-04-30 11317325 frs-bus:PreferenceShareClass1 2022-04-30 11317325 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 11317325 frs-bus:PreferenceShareClass2 2021-04-30 11317325 frs-bus:PreferenceShareClass2 2022-04-30 11317325 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 11317325 frs-bus:PreferenceShareClass3 2021-04-30 11317325 frs-bus:PreferenceShareClass3 2022-04-30 11317325 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 11317325 frs-bus:PreferenceShareClass4 2021-04-30 11317325 frs-bus:PreferenceShareClass4 2022-04-30 11317325 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 11317325 frs-bus:PreferenceShareClass5 2021-04-30 11317325 frs-bus:PreferenceShareClass5 2022-04-30 11317325 1 2021-05-01 2022-04-30 11317325 1 2022-04-30 11317325 1 2021-05-01 2022-04-30 11317325 frs-core:LeasedAssets 2021-05-01 2022-04-30 11317325 frs-core:OwnedAssets 2021-05-01 2022-04-30 11317325 frs-core:CurrencyRisk 2021-05-01 2022-04-30 11317325 frs-core:MarketRisk 2021-05-01 2022-04-30 11317325 frs-core:InterestRateRisk 2021-05-01 2022-04-30 11317325 frs-core:DeferredTaxation 2021-05-01 2022-04-30 11317325 frs-core:DeferredTaxation 2021-04-30 11317325 frs-core:DeferredTaxation 2022-04-30 11317325 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 11317325 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 11317325 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 11317325 frs-core:ProvisionsDeferredTax 2022-04-30 11317325 frs-core:OtherDeferredTax 2022-04-30 11317325 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 11317325 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 11317325 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 11317325 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 11317325 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 11317325 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 11317325 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11317325 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 11317325 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 11317325 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11317325 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 11317325 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 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11317325 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 11317325 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11317325 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 11317325 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 11317325 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 11317325 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11317325 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11317325 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 11317325 frs-core:ListedExchangeTraded 2022-04-30 11317325 frs-core:ListedExchangeTraded 2021-04-30 11317325 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 11317325 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 11317325 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11317325 13 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 13 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 13 2022-04-30 11317325 14 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 14 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 14 2022-04-30 11317325 15 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 15 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 15 2022-04-30 11317325 16 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 16 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 16 2022-04-30 11317325 17 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 17 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 17 2022-04-30 11317325 18 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 18 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 18 2022-04-30 11317325 19 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 19 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 19 2022-04-30 11317325 20 2021-05-01 2022-04-30 11317325 frs-core:CurrentFinancialInstruments 20 2022-04-30 11317325 frs-core:Non-currentFinancialInstruments 20 2022-04-30 11317325 dpl-frs:Item1 2021-05-01 2022-04-30 11317325 dpl-frs:Item1 2021-04-30 11317325 dpl-frs:Item1 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 11317325 dpl-frs:Item2 2021-05-01 2022-04-30 11317325 dpl-frs:Item2 2021-04-30 11317325 dpl-frs:Item2 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 11317325 dpl-frs:Item3 2021-05-01 2022-04-30 11317325 dpl-frs:Item3 2021-04-30 11317325 dpl-frs:Item3 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 11317325 dpl-frs:Item4 2021-05-01 2022-04-30 11317325 dpl-frs:Item4 2021-04-30 11317325 dpl-frs:Item4 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 11317325 dpl-frs:Item5 2021-05-01 2022-04-30 11317325 dpl-frs:Item5 2021-04-30 11317325 dpl-frs:Item5 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 11317325 dpl-frs:Item6 2021-05-01 2022-04-30 11317325 dpl-frs:Item6 2021-04-30 11317325 dpl-frs:Item6 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 11317325 dpl-frs:Item7 2021-05-01 2022-04-30 11317325 dpl-frs:Item7 2021-04-30 11317325 dpl-frs:Item7 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 11317325 dpl-frs:Item8 2021-05-01 2022-04-30 11317325 dpl-frs:Item8 2021-04-30 11317325 dpl-frs:Item8 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 11317325 dpl-frs:Item9 2021-05-01 2022-04-30 11317325 dpl-frs:Item9 2021-04-30 11317325 dpl-frs:Item9 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 11317325 dpl-frs:Item10 2021-05-01 2022-04-30 11317325 dpl-frs:Item10 2021-04-30 11317325 dpl-frs:Item10 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 11317325 dpl-frs:Item11 2021-05-01 2022-04-30 11317325 dpl-frs:Item11 2021-04-30 11317325 dpl-frs:Item11 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 11317325 dpl-frs:Item12 2021-05-01 2022-04-30 11317325 dpl-frs:Item12 2021-04-30 11317325 dpl-frs:Item12 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 11317325 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 11317325 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11317325 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 11317325 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 11317325 1 2021-05-01 2022-04-30 11317325 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 11317325
27 Web Management Limited
Financial Statements
For The Year Ended 30 April 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11317325
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,285 4,106
3,285 4,106
CURRENT ASSETS
Debtors 5 7,667 1,158
Cash at bank and in hand 74 -
7,741 1,158
Creditors: Amounts Falling Due Within One Year 6 (90,201 ) (85,358 )
NET CURRENT ASSETS (LIABILITIES) (82,460 ) (84,200 )
TOTAL ASSETS LESS CURRENT LIABILITIES (79,175 ) (80,094 )
Creditors: Amounts Falling Due After More Than One Year 7 (24,995 ) (24,995 )
NET LIABILITIES (104,170 ) (105,089 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (104,172 ) (105,091 )
SHAREHOLDERS' FUNDS (104,170) (105,089)
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Mark Weaden
Director
13/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
27 Web Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11317325 . The registered office is 2430/2440 The Quadrant Aztec West, Almondsbury, Bristol, BS32 4AQ.
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. 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.
2.3. 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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2022 3,946 8,717 12,663
As at 30 April 2023 3,946 8,717 12,663
Depreciation
As at 1 May 2022 2,692 5,865 8,557
Provided during the period 251 570 821
As at 30 April 2023 2,943 6,435 9,378
Net Book Value
As at 30 April 2023 1,003 2,282 3,285
As at 1 May 2022 1,254 2,852 4,106
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,667 904
Net wages - 254
7,667 1,158
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,576 3,009
Bank loans and overdrafts 12,596 14,182
Other loans 13,466 16,986
Other taxes and social security 1,955 2,302
Net wages 964 -
Accruals and deferred income 630 250
Director's loan account 58,014 48,629
90,201 85,358
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,995 24,995
24,995 24,995
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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