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Company Registration No. 05349108 (England and Wales)
B:web Ltd Unaudited accounts for the year ended 31 August 2025
B:web Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
B:web Ltd Company Information for the year ended 31 August 2025
Director
Z Ashby
Company Number
05349108 (England and Wales)
Registered Office
35 Westbourne Road Plymouth PL3 4LH England
Accountants
PBS Accounting Limited 11 Longmeadow Close Plympton Plymouth Devon PL7 4JG
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B:web Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
794
948
Current assets
Debtors
6
9,573
5,482
Cash at bank and in hand
189
63
9,762
5,545
Creditors: amounts falling due within one year
7
(69,629)
(77,545)
Net current liabilities
(59,867)
(72,000)
Total assets less current liabilities
(59,073)
(71,052)
Creditors: amounts falling due after more than one year
8
(35,365)
(35,128)
Provisions for liabilities
Deferred tax
(199)
(237)
Net liabilities
(94,637)
(106,417)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
(95,637)
(107,417)
Shareholders' funds
(94,637)
(106,417)
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 April 2026 and were signed on its behalf by
Z Ashby Director Company Registration No. 05349108
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B:web Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
B:web Ltd is a private company, limited by shares, registered in England and Wales, registration number 05349108. The registered office is 35 Westbourne Road, Plymouth, PL3 4LH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Computer equipment
33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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B:web Ltd Notes to the Accounts for the year ended 31 August 2025
Going concern
The company has negative current liabilities. The company is therefore reliant upon the continued financial support of its directors in order to continue operations. The directors have indicated their willingness to provide financial support to ensure that the company has sufficient resources to meet third parties debts as they fall due. Accordingly the accounts have been prepared on a going concern basis. If the support of the directors were withdrawn, then the going concern basis may not be acceptable. Adjustments may then have to be made to adjust the value of the assets to their recoverable amounts, to provide for any further liabilities that might arise, and to reclassify fixed assets and long term loans as current assets and current liabilities.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
18,530
At 31 August 2025
18,530
Amortisation
At 1 September 2024
18,530
At 31 August 2025
18,530
Net book value
At 31 August 2025
-
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
2,037
6,400
8,437
Additions
-
398
398
At 31 August 2025
2,037
6,798
8,835
Depreciation
At 1 September 2024
1,360
6,129
7,489
Charge for the year
327
225
552
At 31 August 2025
1,687
6,354
8,041
Net book value
At 31 August 2025
350
444
794
At 31 August 2024
677
271
948
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
9,573
5,482
- 6 -
B:web Ltd Notes to the Accounts for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
19,454
19,445
VAT
10,287
15,230
Trade creditors
52
58
Taxes and social security
2,590
4,484
Other creditors
3,759
6,325
Loans from directors
31,651
27,289
Accruals
1,836
4,714
69,629
77,545
Contained within the figures above is a bounce back loan. These are backed by a government guarantee.
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
35,365
35,128
Contained within the figures above is a bounce back loan. These are backed by a government guarantee.
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Z Ashby
Directors
(27,289)
2,350
6,712
(31,651)
(27,289)
2,350
6,712
(31,651)
10
Average number of employees
During the year the average number of employees was 3 (2024: 6).
- 7 -