ACCOUNTS - Final Accounts preparation

Registered number: 13549225

WEBB TOURING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

WEBB TOURING LIMITED

REGISTERED NUMBER: 13549225

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		49,983		-
			49,983		-
Current assets
Debtors: amounts falling due within one year	5	185,643		128,442
Cash at bank	6	128,334		98,398
		313,977		226,840
Creditors: amounts falling due within one year	7	(91,367)		(29,891)
Net current assets			222,610		196,949
Total assets less current liabilities			272,593		196,949

Net assets			272,593		196,949

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		272,592	196,948
		272,593	196,949

WEBB TOURING LIMITED

REGISTERED NUMBER: 13549225

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A A Webb

Director

Date: 31 July 2026

The notes on pages 3 to 6 form part of these financial statements.

WEBB TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Webb Touring Limited is a private company, limited by shares, registered in England and Wales, registration number 13549225. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of music touring activities.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each year end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from music touring activities is recognised when the related performance obligations are satisfied and it is probable that the company will be entitled to the consideration due under the contract.

Recharged income is recognised when the corresponding expenses have been incurred on behalf of other entities.

Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

WEBB TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in the profit and loss account using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

2.6

Taxation

Tax is recognised in the profit and loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.7

Valuation of investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.10

Creditors

Short-term creditors are measured at the transaction price.

WEBB TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.11

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	Additions	49,983
	At 31 December 2025	49,983

Debtors

					2025	2024
					£	£


Trade debtors	33,954	2,488
Other debtors	146,678	123,318
Prepayments and accrued income	5,011	2,636
	185,643	128,442

6.	Cash
		2025	2024
		£	£

	Cash at bank	128,334	98,398

WEBB TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	321	4,450
Amounts owed to connected entities	-	14,087
Corporation tax	25,749	97
Other taxation and social security	40,552	-
Other creditors	408	2,407
Accruals	24,337	8,850
	91,367	29,891

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) ordinary share of £1.00	1	1

9.	Pension commitments

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £10,000 (2024 - £NIL).

10.	Transactions with the director
	During the year, the company advanced £173,636 (2024 - £94,000) to the director. As at the year end, the director owed £146,678 (2024 - £88,411) to the company. Interest at the official rate has been charged on this loan. The loan is unsecured and repayable on demand.