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Webster Associates Ltd

Registered Number
12970049
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Webster Associates Ltd
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Joseph Webster
| Paul Webster

Registered Address | Virginia Villas High Street
| Hartley Wintney
| Hook
| RG27 8NW

Registered Number | 12970049 (England and Wales)

Webster Associates Ltd
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 4 |  |  | 5,073,818 |  |  |  | 5,406,528
Tangible assets | 5 |  |  | 43,116 |  |  |  | 29,123
Investments | 6 |  |  | 450 |  |  |  | 450
|  |  |  | 5,117,384 |  |  |  | 5,436,101
Current assets |  |  |  |  |  |  |  |
Debtors | 7 | 199,865 |  |  |  | 194,770 |  |
Cash at bank and on hand |  | 73 |  |  |  | 48 |  |
|  | 199,938 |  |  |  | 194,818 |  |
Creditors amounts falling due within one year | 8 | (805,671) |  |  |  | (686,411) |  |
Net current assets (liabilities) |  |  |  | (605,733) |  |  |  | (491,593)
Total assets less current liabilities |  |  |  | 4,511,651 |  |  |  | 4,944,508
Creditors amounts falling due after one year | 9 |  |  | (4,232,246) |  |  |  | (4,704,568)
Provisions for liabilities |  |  |  | (5,619) |  |  |  | (7,281)
Net assets |  |  |  | 273,786 |  |  |  | 232,659
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 273,686 |  |  |  | 232,559
Shareholders' funds |  |  |  | 273,786 |  |  |  | 232,659

- 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 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 March 2026, and are signed on its behalf by:
Joseph Webster Director Registered Company No. 12970049

Webster Associates Ltd
Notes to the Financial Statements
for the year ended 31 December 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 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 rendering of services.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to the profit and loss account in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less amortisation. Amortisation is provided on all intangible assets on a straight-line basis over a twenty-year period.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| 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)
| Vehicles | 25 |  | -
| Office Equipment | - |  | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 12 |  | 12

3. | Prior period adjustment
--- | ---
| Comparatives have been restated to account for the purchase of shares in Webster Associates Southern Limited (07279915) that took place in March 2021 where the underlying trade and assets were immediately hived up to the parent Webster Associates Limited. Historically the acquisition of shares had been accounted for at cost and the intercompany balance had been taken to the profit and loss account as non recoverable. Goodwill has now been recorded on the share acquisition and amortised over the estimated useful life. The intercompany write off has been reversed.

4. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 6,654,188
| At 31 December 25 | 6,654,188
| Amortisation and impairment
| At 01 January 25 | 1,247,660
| Charge for year | 332,710
| At 31 December 25 | 1,580,370
| Net book value
| At 31 December 25 | 5,073,818
| At 31 December 24 | 5,406,528

5. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 75,747
| Additions | 24,924
| At 31 December 25 | 98,795
| Depreciation and impairment
| At 01 January 25 | 46,624
| Charge for year | 10,931
| At 31 December 25 | 55,678
| Net book value
| At 31 December 25 | 43,116
| At 31 December 24 | 29,123

6. | Fixed asset investments
--- | ---
| Other investments other than loans.

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 450
| At 31 December 25 | 450
| Net book value
| At 31 December 25 | 450
| At 31 December 24 | 450

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 184,775 |  | 179,653
| Other debtors | 7,947 |  | 7,942
| Prepayments and accrued income | 7,143 |  | 7,175
| Total | 199,865 |  | 194,770

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 37,083 |  | 32,803
| Bank borrowings and overdrafts | 535,486 |  | 502,863
| Taxation and social security | 199,031 |  | 121,341
| Finance lease and HP contracts | 6,953 |  | -
| Other creditors | 27,118 |  | 27,118
| Accrued liabilities and deferred income | - |  | 2,286
| Total | 805,671 |  | 686,411

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 4,222,299 |  | 4,704,568
| Other creditors | 9,947 |  | -
| Total | 4,232,246 |  | 4,704,568

10. | Directors advances, credits and guarantees
--- | ---
| At the start of the year one of the directors owed £7,371.50 to the company. During the year the balance remained unchanged.

11. | Off-balance sheet arrangements
--- | ---
| The total amount of financial commitments not included in the balance sheet is £42,000 (2024 - £42,000). These commitments relate the rental lease.