REGISTERED NUMBER: 02507812 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Webber Precision Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Webber

Mr G S Webber

Mrs J A Webber

REGISTERED OFFICE:

11 Bancombe Court

Martock

Somerset

TA12 6HB

REGISTERED NUMBER:

02507812 (England and Wales)

ACCOUNTANTS:

Anderson & Co. Accountancy Limited

Beechwood

88 West Street

South Petherton

Somerset

TA13 5DJ

FIXED ASSETS

Tangible assets

4

686,353

594,761

CURRENT ASSETS

Stocks

18,310

15,699

Debtors

5

604,832

499,473

Cash at bank and in hand

685,650

676,126

1,308,792

1,191,298

CREDITORS

Amounts falling due within one year

6

325,462

237,345

NET CURRENT ASSETS

983,330

953,953

TOTAL ASSETS LESS CURRENT LIABILITIES

1,669,683

1,548,714

PROVISIONS FOR LIABILITIES

101,684

83,238

NET ASSETS

1,567,999

1,465,476

CAPITAL AND RESERVES

Called up share capital

2,004

2,004

Retained earnings

1,565,995

1,463,472

SHAREHOLDERS' FUNDS

1,567,999

1,465,476

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

Mr A J Webber - Director

1.	STATUTORY INFORMATION

Webber Precision Engineering 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.	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.

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.

Land and buildings

-

4% on cost

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 June 2024

146,670

127,770

1,141,764

Additions

-

-

189,459

Disposals

-

-

-

At 31 May 2025

146,670

127,770

1,331,223

DEPRECIATION

At 1 June 2024

67,107

50,670

745,136

Charge for year

2,933

2,555

87,914

Eliminated on disposal

-

-

-

At 31 May 2025

70,040

53,225

833,050

NET BOOK VALUE

At 31 May 2025

76,630

74,545

498,173

At 31 May 2024

79,563

77,100

396,628

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

68,320

47,485

13,862

1,545,871

Additions

-

-

6,039

195,498

Disposals

(66,911

)

-

-

(66,911

)

At 31 May 2025

1,409

47,485

19,901

1,674,458

DEPRECIATION

At 1 June 2024

66,675

9,497

12,025

951,110

Charge for year

352

7,598

1,969

103,321

Eliminated on disposal

(66,326

)

-

-

(66,326

)

At 31 May 2025

701

17,095

13,994

988,105

NET BOOK VALUE

At 31 May 2025

708

30,390

5,907

686,353

At 31 May 2024

1,645

37,988

1,837

594,761

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

594,730

481,484

Other debtors

10,102

17,989

604,832

499,473

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

158,547

140,087

Taxation and social security

155,132

74,212

Other creditors

11,783

23,046

325,462

237,345

7.	RELATED PARTY DISCLOSURES

During the year the company paid dividends of £144,000 to the ordinary A shareholders.

TRANSACTIONS WITH DIRECTORS

The company operates a current account with the director and the activity during the year was as follows:

31.5.25

31.5.24

Mr A J Webber

£

£

Amount owed to director at end of year

53

2047

Amount owed to director at start of year

2047

801

31.5.25

31.5.24

Mrs S A Webber

£

£

Amount owed to director at end of year

0

7308

Amount owed to director at start of year

7308

15771

31.5.25

31.5.24

Mr G S Webber

£

£

Amount owed to director at end of year

2621

4402

Amount owed to director at start of year

4402

5859

31.5.25

31.5.24

Mrs J A Webber

£

£

Amount owed to director at end of year

7159

7789

Amount owed to director at start of year

7789

8270

The amounts owed to the directors are interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The company is controlled jointly by the directors and shareholders and has no ultimate controlling party.