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Registered number: 12412940 WEBSTER & WEBSTER HOLDINGS COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
WEBSTER & WEBSTER HOLDINGS COMPANY LIMITED REGISTERED NUMBER: 12412940 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 331,294 |  | 331,294
|  |  | 331,294 |  | 331,294
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 14,678 |  | 10,052 |
|  | 14,678 |  | 10,052 |
Creditors: amounts falling due within one year | 6 | (184,528) |  | (184,456) |
Net current liabilities |  |  | (169,850) |  | (174,404)
Total assets less current liabilities |  |  | 161,444 |  | 156,890
Creditors: amounts falling due after more than one year | 7 |  | (162,029) |  | (162,029)
Net liabilities |  |  | (585) |  | (5,139)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | (595) |  | (5,149)
|  |  | (585) |  | (5,139)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Page 1
WEBSTER & WEBSTER HOLDINGS COMPANY LIMITED REGISTERED NUMBER: 12412940 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026
Jake William Webster
Director
Date: 13 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
WEBSTER & WEBSTER HOLDINGS COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Webster & Webster Holdings Company Limited is a private company limited by shares, registered in England and Wales. Its registered office is at Bushbury House, 435 Wilmslow Road, Withington, Manchester, M20 4AF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 3
WEBSTER & WEBSTER HOLDINGS COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 February 2025 | 331,294
| At 31 January 2026 | 331,294
The 2026 valuations were made by Mr J Webster, the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Historic cost | 331,294 | 331,294
|  | 331,294 | 331,294
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WEBSTER & WEBSTER HOLDINGS COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 14,678 | 10,052
|  | 14,678 | 10,052
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 4,993 | 4,993
| Other creditors | 178,023 | 178,023
| Accruals and deferred income | 1,512 | 1,440
|  | 184,528 | 184,456
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 162,029 | 162,029
|  | 162,029 | 162,029
| The bank loan is secured by way of a first legal charge over the companys invetsment property.
Page 5
WEBSTER & WEBSTER HOLDINGS COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 4,993 | 4,993
|  | 4,993 | 4,993
| Amounts falling due 2-5 years |  |
| Bank loans | 19,973 | 19,973
|  | 19,973 | 19,973
| Amounts falling due after more than 5 years |  |
| Bank loans | 142,056 | 142,056
|  | 142,056 | 142,056
|  | 167,022 | 167,022
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