IRIS Accounts Production v25.4.12.37 03146578 director 1.4.24 30.9.25 30.9.25 false true false false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03146578 2024-03-31 03146578 2025-09-30 03146578 2024-04-01 2025-09-30 03146578 2023-03-31 03146578 2023-04-01 2024-03-31 03146578 2024-03-31 03146578 ns15:EnglandWales 2024-04-01 2025-09-30 03146578 ns14:PoundSterling 2024-04-01 2025-09-30 03146578 ns10:Director1 2024-04-01 2025-09-30 03146578 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 03146578 ns10:SmallEntities 2024-04-01 2025-09-30 03146578 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-09-30 03146578 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-09-30 03146578 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 03146578 ns10:FullAccounts 2024-04-01 2025-09-30 03146578 1 2024-04-01 2025-09-30 03146578 ns10:RegisteredOffice 2024-04-01 2025-09-30 03146578 ns5:CurrentFinancialInstruments 2025-09-30 03146578 ns5:CurrentFinancialInstruments 2024-03-31 03146578 ns5:Non-currentFinancialInstruments 2025-09-30 03146578 ns5:Non-currentFinancialInstruments 2024-03-31 03146578 ns5:ShareCapital 2025-09-30 03146578 ns5:ShareCapital 2024-03-31 03146578 ns5:CapitalRedemptionReserve 2025-09-30 03146578 ns5:CapitalRedemptionReserve 2024-03-31 03146578 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 03146578 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 03146578 ns5:NetGoodwill 2024-04-01 2025-09-30 03146578 ns5:PlantMachinery 2024-04-01 2025-09-30 03146578 ns5:FurnitureFittings 2024-04-01 2025-09-30 03146578 ns5:MotorVehicles 2024-04-01 2025-09-30 03146578 ns5:NetGoodwill 2024-03-31 03146578 ns5:NetGoodwill 2025-09-30 03146578 ns5:NetGoodwill 2024-03-31 03146578 ns5:PlantMachinery 2024-03-31 03146578 ns5:FurnitureFittings 2024-03-31 03146578 ns5:MotorVehicles 2024-03-31 03146578 ns5:PlantMachinery 2025-09-30 03146578 ns5:FurnitureFittings 2025-09-30 03146578 ns5:MotorVehicles 2025-09-30 03146578 ns5:PlantMachinery 2024-03-31 03146578 ns5:FurnitureFittings 2024-03-31 03146578 ns5:MotorVehicles 2024-03-31 03146578 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 03146578 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-09-30 03146578 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-09-30 03146578 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 03146578 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 03146578 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 03146578 1 ns10:Director1 2024-03-31 03146578 1 ns10:Director1 2023-03-31 03146578 1 ns10:Director1 2024-04-01 2025-09-30 03146578 1 ns10:Director1 2023-04-01 2024-03-31 03146578 1 ns10:Director1 2025-09-30 03146578 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 03146578 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

A J Webb & Son (Sheffield) Ltd

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Contents of the Financial Statements

for the period 1 April 2024 to 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| A J Webb & Son (Sheffield) Ltd |

Company Information

for the period 1 April 2024 to 30 September 2025

| DIRECTOR: | Mr C J Webb

| REGISTERED OFFICE: | Unit 1 South Yorkshire Fresh

| Produce & Flower Centre

| Parkway Drive

| Sheffield

| South Yorkshire

| S9 4WN

| REGISTERED NUMBER: | 03146578 (England and Wales)

| ACCOUNTANTS: | Royston Parkin Limited

| 2 President Buildings

| Savile Street East

| Sheffield

| South Yorkshire

| S4 7UQ

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 33,000 |  | 42,000 |  |

Tangible assets | 5 | 73,117 |  | 117,770 |  |

Investment property | 6 | 30,000 |  | 30,000 |  |

136,117 |  | 189,770 |  |

CURRENT ASSETS

Stocks | 155,944 |  | 118,116 |  |

Debtors | 7 | 2,040,585 |  | 2,022,981 |  |

Prepayments and accrued income | 57,754 |  | 41,088 |  |

Cash at bank and in hand | 107,219 |  | 20,692 |  |

2,361,502 |  | 2,202,877 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,318,594 |  | 1,155,944 |  |

NET CURRENT ASSETS | 1,042,908 |  | 1,046,933 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,179,025 |  | 1,236,703 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (170,708 | ) | (196,306 | ) |

PROVISIONS FOR LIABILITIES | (15,559 | ) | (29,443 | ) |

NET ASSETS | 992,758 |  | 1,010,954 |  |

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Balance Sheet - continued

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 63 |  | 63 |  |

Capital redemption reserve | 37 |  | 37 |  |

Retained earnings | 992,658 |  | 1,010,854 |  |

992,758 |  | 1,010,954 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 December 2025 and were signed by:

Mr C J Webb - Director

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Notes to the Financial Statements

for the period 1 April 2024 to 30 September 2025

1. | STATUTORY INFORMATION

| A J Webb & Son (Sheffield) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 recognised when goods are delivered to or collected by the customers. Turnover excludes discounts, rebates, value added tax, and other sales taxes.

| Goodwill

| Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Income Statement over its useful economic life.

| 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 | - | 15% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance and 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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 period 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.

| Revaluation of tangible fixed assets

| Individual freehold and leasehold properties are carried at current year value at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the Balance Sheet date.

| Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 37 (2024 - 30 ) .

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 30 September 2025 | 897,400 |  |

| AMORTISATION

| At 1 April 2024 | 855,400 |  |

| Charge for period | 9,000 |  |

| At 30 September 2025 | 864,400 |  |

| NET BOOK VALUE

| At 30 September 2025 | 33,000 |  |

| At 31 March 2024 | 42,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 15,160 |  | 139,576 |  | 291,577 |  | 446,313 |  |

| Additions | 682 |  | 4,483 |  | 45,650 |  | 50,815 |  |

| Disposals | - |  | - |  | (190,969 | ) | (190,969 | ) |

| At 30 September 2025 | 15,842 |  | 144,059 |  | 146,258 |  | 306,159 |  |

| DEPRECIATION

| At 1 April 2024 | 11,080 |  | 128,253 |  | 189,210 |  | 328,543 |  |

| Charge for period | 967 |  | 4,274 |  | 39,047 |  | 44,288 |  |

| Eliminated on disposal | - |  | - |  | (139,789 | ) | (139,789 | ) |

| At 30 September 2025 | 12,047 |  | 132,527 |  | 88,468 |  | 233,042 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,795 |  | 11,532 |  | 57,790 |  | 73,117 |  |

| At 31 March 2024 | 4,080 |  | 11,323 |  | 102,367 |  | 117,770 |  |

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

5. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 258,077 |  |

| Additions | 45,650 |  |

| Disposals | (174,969 | ) |

| At 30 September 2025 | 128,758 |  |

| DEPRECIATION

| At 1 April 2024 | 166,737 |  |

| Charge for period | 36,412 |  |

| Eliminated on disposal | (127,358 | ) |

| At 30 September 2025 | 75,791 |  |

| NET BOOK VALUE

| At 30 September 2025 | 52,967 |  |

| At 31 March 2024 | 91,340 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 30 September 2025 | 30,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 30,000 |  |

| At 31 March 2024 | 30,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 946,677 |  | 871,387 |  |

| Other debtors | 1,093,908 |  | 1,151,594 |  |

2,040,585 |  | 2,022,981 |  |

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 62,773 |  | 84,467 |  |

| Hire purchase contracts | 22,918 |  | 76,950 |  |

| Trade creditors | 1,086,368 |  | 774,234 |  |

| Taxation and social security | 128,158 |  | 207,143 |  |

| Other creditors | 18,377 |  | 13,150 |  |

1,318,594 |  | 1,155,944 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 137,413 |  | 158,308 |  |

| Hire purchase contracts | 33,295 |  | 37,998 |  |

170,708 |  | 196,306 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 56,213 |  | 114,948 |  |

| Amounts due under hire purchase arrangements are secured over the related assets.

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

2025 | 2024 |

£ | £ |

| Mr C J Webb

| Balance outstanding at start of period | 842,907 |  | 623,304 |  |

| Amounts advanced | 979,194 |  | 454,879 |  |

| Amounts repaid | (1,035,309 | ) | (235,276 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 786,792 |  | 842,907 |  |

| A J Webb & Son (Sheffield) Ltd (Registered number: 03146578) |

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

| Interest was charged on these loans at a rate of 2.25%.

| There are no conditions attached to these loans.

| The above amounts disclosed are aggregates.