Webstars Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04816995

Webstars Ltd

Filleted Unaudited Financial Statements

31 October 2025

Webstars Ltd

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Webstars Ltd

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6	2,580	9,201
Investments	7	1,002	1,002
		-------	--------
		3,582	10,203

Current assets

Debtors	8	117,850	105,335
Cash at bank and in hand		60,430	116,186
		---------	---------
		178,280	221,521

Creditors: amounts falling due within one year	9	92,703		151,181
		---------		---------
Net current assets			85,577	70,340
			--------	--------
Total assets less current liabilities			89,159	80,543

Creditors: amounts falling due after more than one year	10		25,308	30,146

Provisions

Taxation including deferred tax	645	2,300
	--------	--------
Net assets	63,206	48,097
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	63,106	47,997
	--------	--------
Shareholders funds	63,206	48,097
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Webstars Ltd

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 14 June 2026 , and are signed on behalf of the board by:

Mr J M John

Director

Company registration number: 04816995

Webstars Ltd

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 82 Unit A, 82 James Carter Road, Mildenhall, Bury St. Edmunds, IP28 7DE, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors has considered the basis of the preparation of the accounts and is satisfied that the accounts should be prepared on a going concern basis. The directors have confirmed that he will continue to provide financial support for the foreseeable future.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	50% straight line
Fixtures and fittings	-	20% straight line
Equipment	-	50% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2024: 8 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	24,998
	--------
Amortisation
At 1 November 2024 and 31 October 2025	24,998
	--------
Carrying amount
At 31 October 2025	–
	--------
At 31 October 2024	–
	--------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 November 2024	14,533	7,523	64,297	86,353
Additions	–	–	4,256	4,256
Disposals	( 14,533)	( 7,523)	( 46,543)	( 68,599)
	--------	-------	--------	--------
At 31 October 2025	–	–	22,010	22,010
	--------	-------	--------	--------
Depreciation
At 1 November 2024	14,533	5,440	57,179	77,152
Charge for the year	–	1,505	8,794	10,299
Disposals	( 14,533)	( 6,945)	( 46,543)	( 68,021)
	--------	-------	--------	--------
At 31 October 2025	–	–	19,430	19,430
	--------	-------	--------	--------
Carrying amount
At 31 October 2025	–	–	2,580	2,580
	--------	-------	--------	--------
At 31 October 2024	–	2,083	7,118	9,201
	--------	-------	--------	--------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 November 2024 and 31 October 2025	1,002
	-------
Impairment
At 1 November 2024 and 31 October 2025	–
	-------

Carrying amount
At 31 October 2025	1,002
	-------
At 31 October 2024	1,002
	-------

At the year end the company held 1,000 Ordinary £1 shares in Raspberry Ltd, and 2 Ordinary £1 shares in Make My Day Limited.

8. Debtors

	2025	2024
	£	£
Trade debtors	98,387	66,039
Amounts owed by group undertakings and undertakings in which the company has a participating interest	7,230	13,018
Other debtors	12,233	26,278
	---------	---------
	117,850	105,335
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,668	6,974
Trade creditors	5,232	12,074
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	3,173
Corporation tax	29,328	33,345
Social security and other taxes	15,562	10,179
Other creditors	37,913	85,436
	--------	---------
	92,703	151,181
	--------	---------

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	24,852	28,274
Other creditors	456	1,872
	--------	--------
	25,308	30,146
	--------	--------

11. Related party transactions

At the year end, the company was owed £7,230 (2024: £13,018) from a company related through common control. At the year end the company owed £nil (2024: £3,173) to a group company. At the year end the company owed £21,981 (2024: £21,981) to a company who shares a common director. At the year end, the directors were owed £1,309 (2024: £10,510) by the company.