R A WEBSTER (ASSOCIATES) LIMITED


Director	Ronald Allan Webster


Company Secretary	DOWLE, James Alexander


Registered Address	142 Bearton Road
	Hitchin
	Hertfordshire
	SG5 1UB


Registered Number	05246430 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		600,000		640,000
			600,000		640,000
Current assets
Debtors		5,148		5,226
Cash at bank and on hand		47,105		60,210
		52,253		65,436
Creditors amounts falling due within one year	4	(8,433)		(4,194)
Net current assets (liabilities)			43,820		61,242
Total assets less current liabilities			643,820		701,242
Creditors amounts falling due after one year	5		(37,812)		(62,634)
Provisions for liabilities	6		(3,136)		(10,736)
Net assets			602,872		627,872
Capital and reserves
Profit and loss account			602,872		627,872
Shareholders' funds			602,872		627,872

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 May 2026, and are signed on its behalf by:

Ronald Allan Webster
Director
Registered Company No. 05246430

R A WEBSTER (ASSOCIATES) LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	-	5
Office Equipment	33	-

	Investment property
	All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the Profit and Loss account. Freehold land and buildings with a carrying amount of £600,000 were revalued on an open market basis on 30 September 2025 using the Zoopla property valuation website. If revalued assets were stated on a historical cost basis rather than a fair value basis, the amounts included be £494,078.

Investment property

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the Profit and Loss account.
Freehold land and buildings with a carrying amount of £600,000 were revalued on an open market basis on 30 September 2025 using the Zoopla property valuation website. 
If revalued assets were stated on a historical cost basis rather than a fair value basis, the amounts included be £494,078.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	640,000	188	1,342	641,530
Revaluations	(40,000)	-	-	(40,000)
At 30 September 25	600,000	188	1,342	601,530
Depreciation and impairment
At 01 October 24	-	188	1,342	1,530
At 30 September 25	-	188	1,342	1,530
Net book value
At 30 September 25	600,000	-	-	600,000
At 30 September 24	640,000	-	-	640,000

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,971	1,567
Taxation and social security	1,853	604
Accrued liabilities and deferred income	609	2,023
Total	8,433	4,194


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	37,812	62,634
Total	37,812	62,634

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,136	10,736
Total	3,136	10,736