REGISTERED NUMBER: 05561519 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

M C WEBB & SON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A N Webb

Miss N M Dale

REGISTERED OFFICE:

11 Kings Court

Willie Snaith Road

Newmarket

Suffolk

CB8 7SG

REGISTERED NUMBER:

05561519 (England and Wales)

ACCOUNTANTS:

NKT Accountants

11 Kings Court

Willie Snaith Road

Newmarket

Suffolk

CB8 7SG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

44,340

19,420

44,340

19,420

CURRENT ASSETS

Stocks

36,553

32,493

Debtors

6

87,910

14,387

Cash at bank

227,508

448,444

351,971

495,324

CREDITORS

Amounts falling due within one year

7

148,803

162,035

NET CURRENT ASSETS

203,168

333,289

TOTAL ASSETS LESS CURRENT LIABILITIES

247,508

352,709

PROVISIONS FOR LIABILITIES

8,400

3,700

NET ASSETS

239,108

349,009

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

239,088

348,989

SHAREHOLDERS' FUNDS

239,108

349,009

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

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

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 1st December 2025 and were signed on its behalf by:

A N Webb - Director

1.	STATUTORY INFORMATION

M C Webb & Son 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

200,000

AMORTISATION

At 1st April 2024

and 31st March 2025

200,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

135,464

307

122,124

2,440

260,335

Additions

-

-

40,753

-

40,753

Disposals

-

-

(21,813

)

-

(21,813

)

At 31st March 2025

135,464

307

141,064

2,440

279,275

DEPRECIATION

At 1st April 2024

122,014

307

116,524

2,070

240,915

Charge for year

2,600

-

8,823

100

11,523

Eliminated on disposal

-

-

(17,503

)

-

(17,503

)

At 31st March 2025

124,614

307

107,844

2,170

234,935

NET BOOK VALUE

At 31st March 2025

10,850

-

33,220

270

44,340

At 31st March 2024

13,450

-

5,600

370

19,420

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Other debtors

87,910

14,387

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Taxation and social security

52,755

67,998

Other creditors

96,048

94,037

148,803

162,035

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31/3/25

31/3/24

£

£

A N Webb

Balance outstanding at start of year

(90,660

)

(16,422

)

Amounts advanced

156,684

39,068

Amounts repaid

(158,700

)

(113,306

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(92,676

)

(90,660

)

Miss N M Dale

Balance outstanding at start of year

1,043

3

Amounts advanced

70,733

55,074

Amounts repaid

(72,100

)

(54,034

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(324

)

1,043

9.	ULTIMATE CONTROLLING PARTY

The controlling party is A N Webb.