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REGISTERED NUMBER: 10854992 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30th September 2025 |

| for |

| Webster Arthur Ltd |

Webster Arthur Ltd (Registered number: 10854992)

Contents of the Financial Statements

for the Year Ended 30th September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Webster Arthur Ltd

Company Information

for the Year Ended 30th September 2025

| DIRECTORS: | Ms S A Hart

| Mr S W Hart

| REGISTERED OFFICE: | 68 Nicholls Lane

| Winterbourne

| Bristol

| Somerset

| BS36 1NE

| REGISTERED NUMBER: | 10854992 (England and Wales)

| ACCOUNTANTS: | Dunkley's

| Woodlands Grange

| Woodlands Lane

| Bradley Stoke

| Bristol

| United Kingdom

| BS32 4JY

Webster Arthur Ltd (Registered number: 10854992)

Balance Sheet

30th September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,030,099 |  | 1,030,099 |  |

CURRENT ASSETS

Debtors | 5 | 11,199 |  | 11,199 |  |

Cash at bank | 2,333 |  | 19,828 |  |

13,532 |  | 31,027 |  |

CREDITORS

Amounts falling due within one year | 6 | 927,022 |  | 954,417 |  |

NET CURRENT LIABILITIES | (913,490 | ) | (923,390 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 116,609 |  | 106,709 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Fair value reserve | 9 | (35,473 | ) | (35,473 | ) |

Retained earnings | 9 | 152,080 |  | 142,180 |  |

SHAREHOLDERS' FUNDS | 116,609 |  | 106,709 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th April 2026 and were signed on its behalf by:

Mr S W Hart - Director

Webster Arthur Ltd (Registered number: 10854992)

Notes to the Financial Statements

for the Year Ended 30th September 2025

1. | STATUTORY INFORMATION

| Webster Arthur Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Critical accounting judgements and key sources of estimation uncertainty

| In preparing these financial statements under FRS 102, the directors are required to make judgements, estimates and assumptions that affect the amounts recognised for assets and liabilities. Actual outcomes may differ from these estimates.

| Classification of properties:

| The directors have exercised judgement in determining whether properties are classified as investment properties or owner-occupied properties. This judgement is based on the purpose for which each property is held and affects the accounting treatment applied.102.

| Valuation of investment properties:

| Investment properties are held at fair value at the reporting date. The valuation is based on market conditions at the balance sheet date and reflects assumptions relating to rental yields, market comparables and future property values. Changes in these assumptions could result in material adjustments to the carrying value of the properties.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Trade debtors, other debtors, cash and bank balances are initially measured at transaction price. They are subsequently measured at amortised cost, using the effective interest method, except where amounts fall due within one year, in which case they remain at the transaction price as discounting is not required for short term balances

| Where payment terms extend beyond normal business terms, or the arrangement includes a financing element, the financial asset is measured at the present value of future cash flows, discounted at a market rate of interest.

| Trade creditors, loans and accruals are initially recognised at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction, in which case liabilities are measured at the present value of future payments discounted at a market rate of interest.

| Financial assets measured at cost or amortised cost are assessed for impairment at the reporting date. Any impairment loss is recognised in the profit and loss account. Reversals of impairment are recognised immediately when the estimated recoverable amount increases, provided the revised carrying value does not exceed the original carrying amount had no impairment occurred.

| Financial assets and financial liabilities are only offset when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Webster Arthur Ltd (Registered number: 10854992)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Functional and presentational currency

| The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

| Cash & cash equivalents

| Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

| Going concern

| The directors have exercised judgement in assessing the company’s ability to continue as a going concern, taking into account forecast cash flows, financing arrangements and covenant compliance.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1st October 2024

| and 30th September 2025 | 1,030,099 |  |

| NET BOOK VALUE

| At 30th September 2025 | 1,030,099 |  |

| At 30th September 2024 | 1,030,099 |  |

| Cost or valuation at 30th September 2025 is represented by:

£ |

| Valuation in 2019 | (43,793 | ) |

| Cost | 1,073,892 |  |

1,030,099 |  |

| If investment properties had not been revalued they would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 1,073,892 |  | 1,073,892 |  |

| Investment properties were valued on an open market basis on 30th September 2025 by the director .

Webster Arthur Ltd (Registered number: 10854992)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 2,878 |  | 2,878 |  |

| Deferred tax asset | 8,321 |  | 8,321 |  |

11,199 |  | 11,199 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Tax | 2,305 |  | 2,339 |  |

| Social security and other taxes | 667 |  | 472 |  |

| Other creditors | 2,878 |  | 2,878 |  |

| Directors' current accounts | 919,852 |  | 945,939 |  |

| Deferred income | - |  | 1,500 |  |

| Accrued expenses | 1,320 |  | 1,289 |  |

927,022 |  | 954,417 |  |

7. | LEASING AGREEMENTS

| The company did not have any finance or operating lease arrangements during the period, and no lease commitments existed at the balance sheet date.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

9. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st October 2024 | 142,180 |  | (35,473 | ) | 106,707 |  |

| Profit for the year | 9,900 |  | 9,900 |  |

| At 30th September 2025 | 152,080 |  | (35,473 | ) | 116,607 |  |

10. | CONTINGENT LIABILITIES

| The company had no contingent liabilities.

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date, amounts due to directors of £919,852 (2024:£945,939) were included within creditors.

| These balances are unsecured, interest-free and repayable on demand.