Company registration number 06299770 (England and Wales)
Web Network Technologies Limited
Unaudited Financial Statements
For the year ended 31 March 2026
Web Network Technologies Limited
Company Information
Director
M S Harrington
Secretary
B C Brittain
Company number
06299770
Registered office
29 Hailey Avenue
Loughborough
Leicestershire
LE11 4QW
Accountants
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
Web Network Technologies Limited
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
Web Network Technologies Limited
Accountants' report to the director on the preparation of the unaudited statutory Financial Statements of Web Network Technologies Limited for the year ended 31 March 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Web Network Technologies Limited for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Web Network Technologies Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Web Network Technologies Limited and state those matters that we have agreed to state to the b oard of d irectors of Web Network Technologies Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Web Network Technologies Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Web Network Technologies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Web Network Technologies Limited. You consider that Web Network Technologies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Web Network Technologies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
4 August 2026
Web Network Technologies Limited
Balance Sheet
As at 31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,415
6,110
Current assets
Cash at bank and in hand
27,769
24,410
Creditors: amounts falling due within one year
4
(26,223)
(27,006)
Net current assets/(liabilities)
1,546
(2,596)
Total assets less current liabilities
5,961
3,514
Provisions for liabilities
(1,104)
(2,382)
Net assets
4,857
1,132
Capital and reserves
Called up share capital
5
200
200
Profit and loss reserves
4,657
932
Total equity
4,857
1,132

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 August 2026
M S Harrington
Director
Company registration number 06299770 (England and Wales)
Web Network Technologies Limited
Notes to the financial statements
For the year ended 31 March 2026
- 3 -
1
Accounting policies
Company information

Web Network Technologies Limited is a private company limited by shares incorporated in England and Wales. The registered office is 29 Hailey Avenue, Loughborough, Leicestershire, LE11 4QW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Web Network Technologies Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

These financial statements for the year ended 31 March 2026 are the first financial statements of Web Network Technologies Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2024. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

Basic financial liabilities

These financial statements for the year ended 31 March 2026 are the first financial statements of Web Network Technologies Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2024. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Web Network Technologies Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 5 -
1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2025
7,863
Additions
200
Disposals
(1,647)
At 31 March 2026
6,416
Depreciation and impairment
At 1 April 2025
1,753
Depreciation charged in the year
938
Eliminated in respect of disposals
(690)
At 31 March 2026
2,001
Carrying amount
At 31 March 2026
4,415
At 31 March 2025
6,110
4
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
360
108
Taxation and social security
7,211
3,052
Other creditors
18,652
23,846
26,223
27,006
Web Network Technologies Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 6 -
5
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
Ordinary S shares of £100 each
1
1
100
100
101
101
200
200
6
Directors' transactions

Directors of the company

At the balance sheet date amounts owed to the directors amounted to £16,653 (202 5 - £21,511). The loans are provided interest free and repayable on demand.

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