Eddie B. Webster & Sons Ltd. 31/03/2025 iXBRL

Company registration number: 05783778

Eddie B. Webster & Sons Ltd.

Unaudited filleted financial statements

31 March 2025

Eddie B. Webster & Sons Ltd.

Contents

Statement of financial position

Notes to the financial statements

Eddie B. Webster & Sons Ltd.

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	591,793		598,125
		_______		_______
			591,793		598,125

Current assets
Debtors	6	424,659		440,968
Cash at bank and in hand		21,434		12,760
		_______		_______
		446,093		453,728
Creditors: amounts falling due
within one year	7	( 344,834)		( 483,701)
		_______		_______
Net current assets/(liabilities)			101,259		( 29,973)
			_______		_______
Total assets less current liabilities			693,052		568,152

Creditors: amounts falling due
after more than one year	8		( 73,122)		( 77,972)

Provisions for liabilities			( 147,948)		( 125,021)

			_______		_______
Net assets			471,982		365,159
			_______		_______

Capital and reserves
Called up share capital			99		99
Profit and loss account			471,883		365,060
			_______		_______
Shareholders funds			471,982		365,159
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 November 2025 , and are signed on behalf of the board by:

Mr Richard Webster Mr Mark Webster

Director Director

Company registration number: 05783778

Eddie B. Webster & Sons Ltd.

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Eddie B. Webster & Sons Ltd., Whittakers Barn Farm, Cracoe, Skipton, North Yorkshire, BD23 6LB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.

Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

Tangible assets

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	4 %	straight line
Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	33.3 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 17 (2024: 18 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 1 April 2024	237,163	1,867,215	4,179	2,108,557
Additions	-	101,380	-	101,380
Disposals	-	( 72,450)	-	( 72,450)
	_______	_______	_______	_______
At 31 March 2025	237,163	1,896,145	4,179	2,137,487
	_______	_______	_______	_______
Depreciation
At 1 April 2024	3,162	1,503,091	4,179	1,510,432
Charge for the year	9,486	93,503	-	102,989
Disposals	-	( 67,727)	-	( 67,727)
	_______	_______	_______	_______
At 31 March 2025	12,648	1,528,867	4,179	1,545,694
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	224,515	367,278	-	591,793
	_______	_______	_______	_______
At 31 March 2024	234,001	364,124	-	598,125
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	424,659	440,968
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	38,851	158,823
Trade creditors	61,262	48,828
Corporation tax	42,788	46,753
Social security and other taxes	63,023	91,134
Other creditors	138,910	138,163
	_______	_______
	344,834	483,701
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	6,646	37,611
Other creditors	66,476	40,361
	_______	_______
	73,122	77,972
	_______	_______