Webster Construction Northwest Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12830380

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,170		13,560

			15,170		13,560
CURRENT ASSETS
Debtors	5	48,291		60,662
Cash at bank and in hand		177,041		31,676

		225,332		92,338
Creditors: Amounts Falling Due Within One Year	6	(160,230 )		(98,301 )

NET CURRENT ASSETS (LIABILITIES)			65,102		(5,963 )

TOTAL ASSETS LESS CURRENT LIABILITIES			80,272		7,597

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,148 )		(2,576 )

NET ASSETS			76,124		5,021

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			76,121		5,018

SHAREHOLDERS' FUNDS			76,124		5,021

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Webster Construction Northwest Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Webster

Director

13/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Webster Construction Northwest Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12830380 . The registered office is 98 Middlewich Road, Northwich, Cheshire, CW9 7DA.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

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

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	33% on reducing balance

2.5. Leasing and Hire Purchase Contracts

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

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments! and Section 12 "Other Financial Instruments Issues" of FRS102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.7. 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.

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Webster Construction Northwest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.8. Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	12,132	14,088	1,108	27,328
Additions	7,371	-	1,383	8,754
Disposals	-	(4,500 )	-	(4,500 )

As at 31 August 2025	19,503	9,588	2,491	31,582

Depreciation
As at 1 September 2024	6,933	6,060	775	13,768
Provided during the period	3,142	2,007	571	5,720
Disposals	-	(3,076 )	-	(3,076 )

As at 31 August 2025	10,075	4,991	1,346	16,412

Net Book Value
As at 31 August 2025	9,428	4,597	1,145	15,170

As at 1 September 2024	5,199	8,028	333	13,560

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,406	52,999
Other debtors	5,885	7,663

	48,291	60,662

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	46,022	37,820
Other creditors	26,585	21,323
Taxation and social security	87,623	39,158

	160,230	98,301

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Webster Construction Northwest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 September 2024	2,576	2,576
Additions	1,572	1,572

Balance at 31 August 2025	4,148	4,148

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary A shares of £ 1.00 each	1	1
1 Ordinary B shares of £ 1.00 each	1	1
1 Ordinary C shares of £ 1.00 each	1	1

	3	3

9. Ultimate Controlling Party Not Known

The Board of Directors are the ultimate controlling party of the company.

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