S A Webster Limited

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

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

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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

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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.

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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)

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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

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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.

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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.

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