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Treberfedd Cyfyngedig

Registered Number
09298106
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

Treberfedd Cyfyngedig
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

Richard John Pepper

Registered Address

74 High Street
Fishguard
SA65 9AU

Registered Number

09298106 (England and Wales)
Treberfedd Cyfyngedig
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3721,722732,163
721,722732,163
Current assets
Stocks837,272655,240
Debtors4157,392131,267
994,664786,507
Creditors amounts falling due within one year5(930,502)(697,828)
Net current assets (liabilities)64,16288,679
Total assets less current liabilities785,884820,842
Creditors amounts falling due after one year6(135,514)(201,548)
Provisions for liabilities(20,881)(23,061)
Net assets629,489596,233
Capital and reserves
Called up share capital1010
Profit and loss account629,479596,223
Shareholders' funds629,489596,233
The financial statements were approved and authorised for issue by the Director on 27 August 2025, and are signed on its behalf by:
Richard John Pepper
Director
Registered Company No. 09298106
Treberfedd Cyfyngedig
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 23782,541
Additions13,816
At 30 November 24796,357
Depreciation and impairment
At 01 December 2350,378
Charge for year24,257
At 30 November 2474,635
Net book value
At 30 November 24721,722
At 30 November 23732,163
No depreciation is provided on freehold property as the amount that is depreciated is the difference between cost and residual value. In the opinion of the director, the residual value of the property is at least cost and there is therefore no depreciation to provide.
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables39,96271,918
Other debtors106,77247,947
Prepayments and accrued income10,65811,402
Total157,392131,267
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables51,35155,602
Bank borrowings and overdrafts737,421565,924
Taxation and social security45,3521,395
Finance lease and HP contracts17,28418,855
Accrued liabilities and deferred income79,09456,052
Total930,502697,828
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts135,514201,548
Total135,514201,548
7.Directors advances, credits and guarantees
The company has lent money to the director. As at 30 November 2024, the director owed £70,179 (2023 - £29,511). Interest is charged at the beneficial loan rates.