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REGISTERED NUMBER: 11373213 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

S A Webster Limited

S A Webster Limited (Registered number: 11373213)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

S A Webster Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: R W Webster
Mrs H Webster
M J Webster





REGISTERED OFFICE: Barnston House
Beacon Lane
Heswall
Wirral
CH60 0EE





REGISTERED NUMBER: 11373213 (England and Wales)





ACCOUNTANTS: Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE

S A Webster Limited (Registered number: 11373213)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 74,162 98,585
Investment property 5 14,596,951 14,686,098
14,671,113 14,784,683

CURRENT ASSETS
Debtors 6 506,524 587,806
Cash at bank 15,422 12,340
521,946 600,146
CREDITORS
Amounts falling due within one year 7 238,521 230,454
NET CURRENT ASSETS 283,425 369,692
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,954,538

15,154,375

CREDITORS
Amounts falling due after more than one
year

8

(32,573

)

(389,748

)

PROVISIONS FOR LIABILITIES (808,541 ) (814,646 )
NET ASSETS 14,113,424 13,949,981

CAPITAL AND RESERVES
Called up share capital 10 10,375,996 10,375,996
Non distributable reserve 11 2,369,498 2,369,498
Retained earnings 11 1,367,930 1,204,487
SHAREHOLDERS' FUNDS 14,113,424 13,949,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

S A Webster Limited (Registered number: 11373213)

Balance Sheet - continued
31 March 2025


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





R W Webster - Director


S A Webster Limited (Registered number: 11373213)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

S A Webster 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.

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


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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investment property
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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

S A Webster Limited (Registered number: 11373213)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 179,648
Additions 1,277
At 31 March 2025 180,925
DEPRECIATION
At 1 April 2024 81,063
Charge for year 25,700
At 31 March 2025 106,763
NET BOOK VALUE
At 31 March 2025 74,162
At 31 March 2024 98,585

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 14,686,098
Disposals (89,147 )
At 31 March 2025 14,596,951
NET BOOK VALUE
At 31 March 2025 14,596,951
At 31 March 2024 14,686,098

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2025 3,160,000
Cost 11,436,951
14,596,951

If the investment properties had not been revalued they would have been included at the following historical cost:

31.3.25 31.3.24
£    £   
Cost 11,436,951 11,526,098

Investment properties were valued on an open market basis on 31 March 2025 by Mr R Webster, a director of the company .

S A Webster Limited (Registered number: 11373213)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. DEBTORS
31.3.25 31.3.24
£    £   
Amounts falling due within one year:
Other debtors 506,524 2,452

Amounts falling due after more than one year:
Other debtors - 585,354

Aggregate amounts 506,524 587,806

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 16,809 21,632
Taxation and social security 88,912 76,022
Other creditors 122,800 122,800
238,521 230,454

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 1,667 11,667
Other creditors 30,906 378,081
32,573 389,748

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 11,667 21,667

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
10,436 Ordinary 994.2 5 10,375,994 10,375,994
2 Ordinary £1 2 2
10,375,996 10,375,996

S A Webster Limited (Registered number: 11373213)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

11. RESERVES
Non
Retained distributable
earnings reserve Totals
£    £    £   

At 1 April 2024 1,204,487 2,369,498 3,573,985
Profit for the year 248,443 248,443
Dividends (85,000 ) (85,000 )
At 31 March 2025 1,367,930 2,369,498 3,737,428

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits from directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
R W Webster and Mrs H Webster
Balance outstanding at start of year (478,081 ) (795,421 )
Amounts advanced 536,476 435,641
Amounts repaid (189,300 ) (118,301 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (130,905 ) (478,081 )

The loan is interest free, unsecured and repayable on demand.

S A Webster Limited (Registered number: 11373213)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

13. RELATED PARTY DISCLOSURES

BNET Investment Company Limited

During the year the company has received loan repayments totalling £89,389 from associated company BNET Investment Company Limited.

At the year-end the company was owed £311,723 (2024- £401,111). This balance is included within other debtors in note 7.

Wirralrent Limited

During the year the company has provided additional loans totalling £10,656.

At the year-end the company was owed £186,899 (2024- £176,243). This balance is included within other debtors in note 7.

Warren Park Management Co Limited

During the year the company has received loan repayments totalling £1,000 from associated company Warren Park Management Co Limited.

At the year-end the company was owed £7,000 (2024 - £8,000). This balance is included within other debtors in note 7.

The Dawpool Estate Limited

At the year-end the company owes £15,000 (2024 - £15,000) to related company The Dawpool Estate Limited. This balance is included within other creditors in note 8.

All loans are unsecured, repayable on demand and interest free.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
S A Webster Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S A Webster Limited for the year ended 31 March 2025 which comprise the Profit and loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of S A Webster Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of S A Webster Limited and state those matters that we have agreed to state to the Board of Directors of S A Webster Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S A Webster Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that S A Webster Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S A Webster Limited. You consider that S A Webster Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of S A Webster Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE


18 June 2025