REGISTERED NUMBER: 12346414 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Webb Commercial Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L P Webb

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

12346414 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

436

579

CURRENT ASSETS

Debtors

5

40,523

26,111

Cash at bank

91,000

47,297

131,523

73,408

CREDITORS

Amounts falling due within one year

6

30,920

16,647

NET CURRENT ASSETS

100,603

56,761

TOTAL ASSETS LESS CURRENT LIABILITIES

101,039

57,340

CREDITORS

Amounts falling due after more than one year

7

10,424

13,403

NET ASSETS

90,615

43,937

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

90,515

43,837

SHAREHOLDERS' FUNDS

90,615

43,937

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

L P Webb - Director

1.	STATUTORY INFORMATION

Webb Commercial Services 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

924

1,593

2,517

DEPRECIATION

At 1 January 2025

546

1,392

1,938

Charge for year

76

67

143

At 31 December 2025

622

1,459

2,081

NET BOOK VALUE

At 31 December 2025

302

134

436

At 31 December 2024

378

201

579

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Directors' current accounts

29,691

19,359

Tax

10,004

6,534

Prepayments

828

218

40,523

26,111

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

2,978

2,978

Corporation tax

19,977

12,049

VAT

6,098

-

Accrued expenses

1,867

1,620

30,920

16,647

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

2,978

2,978

Bank loans - 2-5 years

7,446

8,935

Bank loans repayable in more

than 5 years by installments

-

1,490

10,424

13,403

Amounts falling due in more than five years:

Repayable by instalments

Bank loans repayable in more

than 5 years by installments

-

1,490

-

1,490

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1.00

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

L P Webb

Balance outstanding at start of year

19,359

-

Amounts advanced

10,332

58,229

Amounts repaid

-

(38,870

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

29,691

19,359

Interest on the loan as been charged at approved rates.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is L P Webb.