REGISTERED NUMBER: 08894364 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

T L & C W WEBSTER LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Timothy Leonard Webster

Sharon Elizabeth Webster

Christopher William Webster

Catherine Louise Webster

REGISTERED OFFICE:

Oakwood Farm

Hay-A-Park

Knaresborough

HG5 0RX

REGISTERED NUMBER:

08894364 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

16 Omega Business Village

Thurston Road

Northallerton

North Yorkshire

DL6 2NJ

FIXED ASSETS

Tangible assets

4

1,835,464

1,851,084

Investments

5

1,430

1,430

1,836,894

1,852,514

CURRENT ASSETS

Stocks

689,258

695,130

Debtors

6

174,763

196,614

864,021

891,744

CREDITORS

Amounts falling due within one year

7

903,151

1,118,751

NET CURRENT LIABILITIES

(39,130

)

(227,007

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,797,764

1,625,507

CREDITORS

Amounts falling due after more than one year

8

(47,901

)

(96,385

)

PROVISIONS FOR LIABILITIES

(211,738

)

(228,619

)

NET ASSETS

1,538,125

1,300,503

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

1,538,025

1,300,403

1,538,125

1,300,503

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by:

Timothy Leonard Webster - Director

Christopher William Webster - Director

1.	STATUTORY INFORMATION

T L & C W Webster Ltd 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.

Freehold property

-

2% on cost and Not depreciated

Piggery units

-

10% on reducing balance

Tractors and machinery

-

20% on reducing balance and 10% on reducing balance

Motor vehicles

-

20% on reducing balance

Government grants

Grants receivable in relation to profit and loss expenditure are credited to the profit and loss in the year for which they relate

Stocks

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

Biological assets, living plants and animals are included at the lower of cost and estimated selling

price less costs to sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Investments

Investments are comprised of unquoted equity instruments.The unquoted equity instruments are measured at cost.

Income recognition

Income is recognised when the goods have been delivered to customers such that all risks and rewards of ownership have transferred to them.

Finance cost of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Tractors

Freehold

Piggery

and

Motor

property

units

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

511,925

1,532,902

1,124,132

26,628

3,195,587

Additions

-

-

142,551

68,325

210,876

Disposals

-

-

(155,670

)

(10,500

)

(166,170

)

At 31 March 2025

511,925

1,532,902

1,111,013

84,453

3,240,293

DEPRECIATION

At 1 April 2024

-

844,458

486,844

13,201

1,344,503

Charge for year

10,239

69,010

99,164

16,234

194,647

Eliminated on disposal

-

-

(124,401

)

(9,920

)

(134,321

)

At 31 March 2025

10,239

913,468

461,607

19,515

1,404,829

NET BOOK VALUE

At 31 March 2025

501,686

619,434

649,406

64,938

1,835,464

At 31 March 2024

511,925

688,444

637,288

13,427

1,851,084

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

1,430

NET BOOK VALUE

At 31 March 2025

1,430

At 31 March 2024

1,430

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

145,865

104,838

Other debtors

28,898

91,776

174,763

196,614

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

113,906

203,248

Hire purchase contracts

47,901

40,401

Trade creditors

126,736

141,836

Taxation and social security

127,220

117,993

Other creditors

487,388

615,273

903,151

1,118,751

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

15,583

Hire purchase contracts

47,901

80,802

47,901

96,385

9.	SECURED DEBTS

The bank loans are secured by a floating charge over the company's property and or undertakings.

The hire purchase loan is secured on the asset financed.