REGISTERED NUMBER: 11988637 (England and Wales)

S.A. Webber Limited

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S A Webber

Mrs D L Webber

Mrs L Evans

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

11988637 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

82,698

62,568

82,698

62,568

CURRENT ASSETS

Debtors

862,911

730,713

Cash at bank

42

45,247

862,953

775,960

CREDITORS

Amounts falling due within one year

589,154

636,468

NET CURRENT ASSETS

273,799

139,492

TOTAL ASSETS LESS CURRENT LIABILITIES

356,497

202,060

CREDITORS

Amounts falling due after more than one year

7

(306,866

)

(59,493

)

PROVISIONS FOR LIABILITIES

(21,000

)

(16,000

)

NET ASSETS

28,631

126,567

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

28,531

126,467

SHAREHOLDERS' FUNDS

28,631

126,567

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

S A Webber - Director

1.	STATUTORY INFORMATION

S.A. Webber 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with applicable accounting standards and estimation techniques.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

and 30 June 2025

20,000

AMORTISATION

At 1 July 2024

and 30 June 2025

20,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

109,919

Additions

90,692

Disposals

(58,570

)

At 30 June 2025

142,041

DEPRECIATION

At 1 July 2024

47,351

Charge for year

25,778

Eliminated on disposal

(13,786

)

At 30 June 2025

59,343

NET BOOK VALUE

At 30 June 2025

82,698

At 30 June 2024

62,568

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 July 2024

87,413

Additions

90,692

Disposals

(58,570

)

At 30 June 2025

119,535

DEPRECIATION

At 1 July 2024

38,243

Charge for year

23,769

Eliminated on disposal

(13,786

)

At 30 June 2025

48,226

NET BOOK VALUE

At 30 June 2025

71,309

At 30 June 2024

49,170

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

30.6.25

30.6.24

£

£

Repayable by instalments

Bank loans

56,758

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Hire purchase contracts

101,755

70,347

Amounts due under hire purchase contracts are secured over the specific assets financed.

9.	RELATED PARTY DISCLOSURES

The company was owed £80,000 (2024: £90,000) at the year-end by Webber & Evans Limited, a related company.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by S A Webber and Mrs D Webber.