ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 08198782

WEBPOST LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

WEBPOST LIMITED

REGISTERED NUMBER: 08198782

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		555		1,108
			555		1,108
Current assets
Debtors: amounts falling due within one year	5	558,500		189,280
Cash at bank and in hand		2,192		88,585
		560,692		277,865
Creditors: amounts falling due within one year	6	(878,295)		(559,920)
Net current liabilities			(317,603)		(282,055)
Total assets less current liabilities			(317,048)		(280,947)
Creditors: amounts falling due after more than one year	7		(72,548)		(121,047)

Net liabilities			(389,596)		(401,994)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(389,696)	(402,094)
	(389,596)	(401,994)

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WEBPOST LIMITED

REGISTERED NUMBER: 08198782

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider 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 directors acknowledge their 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 statement of income and retained earnings 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 on 10 July 2026.

E Binstead-Smith

Director

The notes on pages 3 to 7 form part of these financial statements.

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WEBPOST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies

1.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

1.4

Interest income

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

1.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

1.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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WEBPOST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies (continued)

1.7

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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

1.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

33%

straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

1.9

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.

1.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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WEBPOST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.	General information

Webpost Limited is a private company, limited by shares and incorporated in England.

Its registered number is: 08198782

The address of its Registered Office is:

Sucklings Yard
Church Street
Ware
Hertfordshire
SG12 9EN

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 January 2025	1,663
	At 31 December 2025	1,663
	Depreciation
	At 1 January 2025	554
	Charge for the year on owned assets	554
	At 31 December 2025	1,108
	Net book value
	At 31 December 2025	555
	At 31 December 2024	1,108

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WEBPOST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	423,060	177,722
Amounts owed by related parties	4,485	4,485
Other debtors	128,851	5,535
Prepayments and accrued income	2,104	1,538
	558,500	189,280

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	13,181	-
Bank loans	-	17,000
Payments received on account	65,008	102,582
Trade creditors	759,313	405,618
Other taxation and social security	7,337	3,441
Other creditors	877	788
Accruals and deferred income	32,579	30,491
	878,295	559,920

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	8,500
Other creditors	72,548	112,547
	72,548	121,047

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WEBPOST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Amounts falling due within one year
Bank loans	-	17,000
	-	17,000
Amounts falling due 1-2 years
Bank loans	-	8,500
	-	8,500


	-	25,500

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

10,000 (2024 - 10,000) Ordinary A shares of £0.01 each	100	100

10.	Pension commitments

The Company operates a defined contributions pension 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 £3,789 (2024 -£3,485) . Contributions totalling £877 (2024 -£787) were payable to the fund at the reporting date and are included in creditors.

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