Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11373213 Mr R Webster Mrs H Webster Mr M Webster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11373213 2025-03-31 11373213 2026-03-31 11373213 2025-04-01 2026-03-31 11373213 frs-core:CurrentFinancialInstruments 2026-03-31 11373213 frs-core:Non-currentFinancialInstruments 2026-03-31 11373213 frs-core:ComputerEquipment 2026-03-31 11373213 frs-core:ComputerEquipment 2025-04-01 2026-03-31 11373213 frs-core:ComputerEquipment 2025-03-31 11373213 frs-core:FurnitureFittings 2026-03-31 11373213 frs-core:FurnitureFittings 2025-04-01 2026-03-31 11373213 frs-core:FurnitureFittings 2025-03-31 11373213 frs-core:MotorVehicles 2026-03-31 11373213 frs-core:MotorVehicles 2025-04-01 2026-03-31 11373213 frs-core:MotorVehicles 2025-03-31 11373213 frs-core:OtherReservesSubtotal 2026-03-31 11373213 frs-core:ShareCapital 2026-03-31 11373213 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11373213 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11373213 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11373213 frs-bus:SmallEntities 2025-04-01 2026-03-31 11373213 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11373213 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11373213 frs-bus:Director1 2025-04-01 2026-03-31 11373213 frs-bus:Director1 2025-03-31 11373213 frs-bus:Director1 2026-03-31 11373213 frs-bus:Director2 2025-04-01 2026-03-31 11373213 frs-bus:Director2 2025-03-31 11373213 frs-bus:Director2 2026-03-31 11373213 frs-bus:Director3 2025-04-01 2026-03-31 11373213 frs-countries:EnglandWales 2025-04-01 2026-03-31 11373213 2024-03-31 11373213 2025-03-31 11373213 2024-04-01 2025-03-31 11373213 frs-core:CurrentFinancialInstruments 2025-03-31 11373213 frs-core:Non-currentFinancialInstruments 2025-03-31 11373213 frs-core:OtherReservesSubtotal 2025-03-31 11373213 frs-core:ShareCapital 2025-03-31 11373213 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11373213
S A Webster Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Dufton Kellner Ltd
S A Webster Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
S A Webster Limited
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of S A Webster Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of S A Webster Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of S A Webster Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of S A Webster Limited and state those matters that we have agreed to state to the directors of S A Webster Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S A Webster Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that S A Webster Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of S A Webster Limited . You consider that S A Webster Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of S A Webster Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14th May 2026

Dufton Kellner Ltd
Chartered Accountants
Barnston House
Beacon Lane
Wirral
CH60 0EE
Page 1
Page 2
S A Webster Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11373213

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 98,123 |  | 74,162
Investment Properties | 5 |  | 14,418,659 |  | 14,596,951
|  |  | 14,516,782 |  | 14,671,113
CURRENT ASSETS
Debtors | 6 | 543,993 |  | 506,524 |
Cash at bank and in hand |  | 175,880 |  | 15,422 |
|  | 719,873 |  | 521,946 |
Creditors: Amounts Falling Due Within One Year | 7 | (133,758 ) |  | (238,521 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 586,115 |  | 283,425
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,102,897 |  | 14,954,538
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (32,573 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (814,532 ) |  | (808,541 )
NET ASSETS |  |  | 14,288,365 |  | 14,113,424
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10,375,996 |  | 10,375,996
Other reserves |  |  | 2,369,498 |  | 2,369,498
Profit and Loss Account |  |  | 1,542,871 |  | 1,367,930
SHAREHOLDERS' FUNDS |  |  | 14,288,365 |  | 14,113,424

Page 2
Page 3
S A Webster Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 R Webster Director
14th May 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
S A Webster Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
S A Webster Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11373213 . The registered office is Barnston House, Beacon Lane, Heswall, Wirral, CH60 0EE.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. 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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 50% Straight Line

2.4. Investment Properties
Investment property is shown at most recent valuation. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees during the year was: 2 (2025: 2)
2 2
Page 4
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S A Webster Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 173,486 | 3,114 | 4,325 | 180,925
Additions | 70,487 | - | - | 70,487
Disposals | (48,390 ) | - | (2,049 ) | (50,439 )
As at 31 March 2026 | 195,583 | 3,114 | 2,276 | 200,973
Depreciation
As at 1 April 2025 | 101,065 | 2,278 | 3,420 | 106,763
Provided during the period | 26,524 | 623 | 639 | 27,786
Disposals | (29,650 ) | - | (2,049 ) | (31,699 )
As at 31 March 2026 | 97,939 | 2,901 | 2,010 | 102,850
Net Book Value
As at 31 March 2026 | 97,644 | 213 | 266 | 98,123
As at 1 April 2025 | 72,421 | 836 | 905 | 74,162

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 14,596,951
Disposals | (178,292 )
As at 31 March 2026 | 14,418,659

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 11,258,659 |  | 11,436,951

Investment properties were valued on an open market basis on 31 March 2026 by Mr R Webster, a director of the company.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 543,993 |  | 506,524

Page 5
Page 6
S A Webster Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,752 |  | 16,809
Bank loans and overdrafts | 1,667 |  | 10,000
Other creditors | 36,394 |  | 122,800
Taxation and social security | 84,945 |  | 88,912
| 133,758 |  | 238,521

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,667
Other creditors | - |  | 30,906
| - |  | 32,573

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,667 |  | 11,667

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,375,996 |  | 10,375,996

11. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Richard Webster | 65,453 | 248,890 | 190,124 | - | 6,687
Mrs Helen Webster | 65,453 | 248,890 | 190,124 | - | 6,687

The above loan is unsecured, interest free and repayable on demand.
Page 6
Page 7
S A Webster Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
12. Related Party Transactions
BNET Investment Company Limited
During the year the company has received loan repayments totalling £46,967 (2025 - £89,389) from associated company BNET Investment Company Limited.
At the year-end the company was owed £264,756 (2025 - £311,723). This balance is included within other debtors.
Wirralrent Limited
During the year the company has provided additional loans totalling £75,034 (2025 - £10,656).
At the year-end the company was owed £261,933 (2025 - £186,899). This balance is included within other debtors.
Warren Park Management Co Limited
During the year the company has received loan repayments totalling £1,375 (2025 - £1,000) from related party Warren Park Management Co Limited. The company has provided additioanal loans in the year totalling £10,775 (2025 - £nil).
At the year-end the company was owed £16,400 (2025 - £7,000). This balance is included within other debtors.
The Dawpool Estate Limited
At the year-end the company owes £15,000 (2025 - £15,000) to related company The Dawpool Estate Limited. This balance is included within other creditors.
All loans are unsecured, repayable on demand and interest free.
Page 7