Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-01No description of principal activity66falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08198782 2024-01-01 2024-12-31 08198782 2023-01-01 2023-12-31 08198782 2024-12-31 08198782 2023-12-31 08198782 c:Director2 2024-01-01 2024-12-31 08198782 d:OfficeEquipment 2024-01-01 2024-12-31 08198782 d:OfficeEquipment 2024-12-31 08198782 d:OfficeEquipment 2023-12-31 08198782 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08198782 d:CurrentFinancialInstruments 2024-12-31 08198782 d:CurrentFinancialInstruments 2023-12-31 08198782 d:Non-currentFinancialInstruments 2024-12-31 08198782 d:Non-currentFinancialInstruments 2023-12-31 08198782 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08198782 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08198782 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 08198782 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 08198782 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 08198782 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 08198782 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 08198782 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 08198782 d:ShareCapital 2024-12-31 08198782 d:ShareCapital 2023-12-31 08198782 d:RetainedEarningsAccumulatedLosses 2024-12-31 08198782 d:RetainedEarningsAccumulatedLosses 2023-12-31 08198782 c:FRS102 2024-01-01 2024-12-31 08198782 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08198782 c:FullAccounts 2024-01-01 2024-12-31 08198782 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08198782 2 2024-01-01 2024-12-31 08198782 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 08198782










WEBPOST LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
WEBPOST LIMITED
REGISTERED NUMBER: 08198782

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,109
-

  
1,109
-

Current assets
  

Debtors: amounts falling due within one year
 5 
189,280
75,493

Cash at bank and in hand
  
88,585
54,722

  
277,865
130,215

Creditors: amounts falling due within one year
 6 
(559,920)
(386,409)

Net current liabilities
  
 
 
(282,055)
 
 
(256,194)

Total assets less current liabilities
  
(280,946)
(256,194)

Creditors: amounts falling due after more than one year
 7 
(121,048)
(160,923)

  

Net liabilities
  
(401,994)
(417,117)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(402,094)
(417,217)

  
(401,994)
(417,117)


Page 1

 
WEBPOST LIMITED
REGISTERED NUMBER: 08198782
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 income and retained earnings 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 on 11 July 2025.


E Binstead-Smith
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
WEBPOST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies

 
1.1

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
1.4

Interest income

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

 
1.5

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.

 
1.6

Borrowing costs

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

Page 3

 
WEBPOST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

 
1.7

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.

 
1.8

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 method.

Depreciation is provided on the following basis:

Office equipment
-
33%
straight-line

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.

 
1.9

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.

 
1.10

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.

 
1.11

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.

Page 4

 
WEBPOST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.


General information

Webpost Limited is a private company, limited by shares and incorporated in England.
Its registered number is: 08198782
The address of its Registered Office is:
Sucklings Yard
Church Street
Ware
Hertfordshire
SG12 9EN


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 6).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
1,663



At 31 December 2024

1,663



Depreciation


Charge for the year on owned assets
554



At 31 December 2024

554



Net book value



At 31 December 2024
1,109



At 31 December 2023
-

Page 5

 
WEBPOST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
177,722
63,151

Amounts owed by related parties
4,485
4,485

Other debtors
5,535
6,319

Prepayments and accrued income
1,538
1,538

189,280
75,493



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
17,000
17,000

Payments received on account
102,582
116,457

Trade creditors
405,618
233,847

Other taxation and social security
3,441
2,528

Other creditors
788
652

Accruals and deferred income
30,491
15,925

559,920
386,409



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
8,500
25,500

Other creditors
112,548
135,423

121,048
160,923


Page 6

 
WEBPOST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
17,000
17,000


17,000
17,000

Amounts falling due 1-2 years

Bank loans
8,500
17,000


8,500
17,000

Amounts falling due 2-5 years

Bank loans
-
8,500


-
8,500


25,500
42,500


 
Page 7