Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-26No description of principal activityfalsetrue2023-10-0133falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02145407 2024-09-30 02145407 2023-10-01 2024-09-30 02145407 2022-10-01 2023-09-30 02145407 2023-09-30 02145407 c:Director2 2023-10-01 2024-09-30 02145407 d:Buildings 2023-10-01 2024-09-30 02145407 d:Buildings 2024-09-30 02145407 d:Buildings 2023-09-30 02145407 d:Buildings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02145407 d:PlantMachinery 2023-10-01 2024-09-30 02145407 d:PlantMachinery 2024-09-30 02145407 d:PlantMachinery 2023-09-30 02145407 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02145407 d:MotorVehicles 2023-10-01 2024-09-30 02145407 d:MotorVehicles 2024-09-30 02145407 d:MotorVehicles 2023-09-30 02145407 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02145407 d:FurnitureFittings 2023-10-01 2024-09-30 02145407 d:FurnitureFittings 2024-09-30 02145407 d:FurnitureFittings 2023-09-30 02145407 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02145407 d:OfficeEquipment 2023-10-01 2024-09-30 02145407 d:OfficeEquipment 2024-09-30 02145407 d:OfficeEquipment 2023-09-30 02145407 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02145407 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02145407 d:CurrentFinancialInstruments 2024-09-30 02145407 d:CurrentFinancialInstruments 2023-09-30 02145407 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 02145407 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 02145407 d:ShareCapital 2024-09-30 02145407 d:ShareCapital 2023-09-30 02145407 d:SharePremium 2024-09-30 02145407 d:SharePremium 2023-09-30 02145407 d:CapitalRedemptionReserve 2024-09-30 02145407 d:CapitalRedemptionReserve 2023-09-30 02145407 d:RevaluationReserve 2024-09-30 02145407 d:RevaluationReserve 2023-09-30 02145407 d:RetainedEarningsAccumulatedLosses 2024-09-30 02145407 d:RetainedEarningsAccumulatedLosses 2023-09-30 02145407 c:FRS102 2023-10-01 2024-09-30 02145407 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02145407 c:FullAccounts 2023-10-01 2024-09-30 02145407 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 02145407 2 2023-10-01 2024-09-30 02145407 5 2023-10-01 2024-09-30 02145407 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 02145407











D. F. WEBBER & HARRISON LIMITED
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 30 September 2024

















Coveney Nicholls Limited
Chartered Accountants
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
D. F. WEBBER & HARRISON LIMITED
Registered number:02145407

Statement of Financial Position
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
932,810
976,837

  
932,810
976,837

Current assets
  

Stocks
 5 
251,023
233,566

Debtors: amounts falling due within one year
 6 
29,297
9,109

Cash at bank and in hand
 7 
292,655
355,946

  
572,975
598,621

Creditors: amounts falling due within one year
 8 
(43,889)
(33,014)

Net current assets
  
 
 
529,086
 
 
565,607

Total assets less current liabilities
  
1,461,896
1,542,444

  

Net assets
  
1,461,896
1,542,444


Capital and reserves
  

Called up share capital 
  
48,000
48,000

Share premium account
  
29,000
29,000

Revaluation reserve
  
830,434
830,434

Capital redemption reserve
  
12,000
12,000

Profit and loss account
  
542,462
623,010

  
1,461,896
1,542,444


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

Page 1

 
D. F. WEBBER & HARRISON LIMITED
Registered number:02145407
    
Statement of Financial Position (continued)
As at 30 September 2024




___________________________
Alan Webber
Director

Date: 26 May 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
D. F. WEBBER & HARRISON LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The
address of the registered office is The Old Wheel House, Church Street, Reigate, Surrey, RH2
0AD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
D. F. WEBBER & HARRISON LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance methods..

Depreciation is provided on the following basis:

Freehold property
-
4%
Plant and machinery
-
15%
Motor vehicles
-
25%
Fixtures and fittings
-
33%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

Page 4

 
D. F. WEBBER & HARRISON LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2024
2023
£
£

Wages and salaries
102,184
97,590

Cost of defined contribution scheme
7,200
7,200

109,384
104,790


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Staff
3
3


4.


Tangible fixed assets




Page 5

 
D. F. WEBBER & HARRISON LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

           4.Tangible fixed assets (continued)


Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment

£
£
£
£
£



Cost or valuation


At 1 October 2023
1,000,000
192,459
89,427
54,997
149



At 30 September 2024

1,000,000
192,459
89,427
54,997
149



Depreciation


At 1 October 2023
40,000
190,670
74,488
54,922
114


Charge for the year on owned assets
40,000
268
3,735
25
-



At 30 September 2024

80,000
190,938
78,223
54,947
114



Net book value



At 30 September 2024
920,000
1,521
11,204
50
35



At 30 September 2023
960,000
1,788
14,939
75
35

Total

£



Cost or valuation


At 1 October 2023
1,337,032



At 30 September 2024

1,337,032



Depreciation


At 1 October 2023
360,194


Charge for the year on owned assets
44,028



At 30 September 2024

404,222



Net book value



At 30 September 2024
932,810



At 30 September 2023
976,837

Page 6

 
D. F. WEBBER & HARRISON LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

5.


Stocks

2024
2023
£
£

Raw materials and consumables
57,472
28,349

Work in progress (goods to be sold)
82,645
102,355

Finished goods and goods for resale
110,906
102,862

251,023
233,566



6.


Debtors

2024
2023
£
£


Trade debtors
29,247
9,059

Prepayments and accrued income
50
50

29,297
9,109



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
292,655
355,946

292,655
355,946



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,315
14,256

Trade creditors
14,321
5,567

Other taxation and social security
9,670
8,126

Other creditors
6,143
1,787

Accruals and deferred income
3,440
3,278

43,889
33,014



9.
Director's advances, credits and guarantees

Page 7

 
D. F. WEBBER & HARRISON LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

2024

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

A Webber
(552)
36
(5,132)
(5,648)

2023

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

A Webber
(1,495)
50,961
(50,018)
(552)

 
Page 8