IRIS Accounts Production v25.2.0.378 15370489 Board of Directors 27.12.23 31.3.25 31.3.25 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15370489 2023-12-26 15370489 2025-03-31 15370489 2023-12-27 2025-03-31 15370489 2023-12-26 15370489 ns15:EnglandWales 2023-12-27 2025-03-31 15370489 ns14:PoundSterling 2023-12-27 2025-03-31 15370489 ns10:Director1 2023-12-27 2025-03-31 15370489 ns10:PrivateLimitedCompanyLtd 2023-12-27 2025-03-31 15370489 ns10:SmallEntities 2023-12-27 2025-03-31 15370489 ns10:AuditExempt-NoAccountantsReport 2023-12-27 2025-03-31 15370489 ns10:SmallCompaniesRegimeForDirectorsReport 2023-12-27 2025-03-31 15370489 ns10:SmallCompaniesRegimeForAccounts 2023-12-27 2025-03-31 15370489 ns10:FullAccounts 2023-12-27 2025-03-31 15370489 1 2023-12-27 2025-03-31 15370489 ns10:OrdinaryShareClass1 2023-12-27 2025-03-31 15370489 ns10:OrdinaryShareClass2 2023-12-27 2025-03-31 15370489 ns5:CurrentFinancialInstruments 2025-03-31 15370489 ns5:Non-currentFinancialInstruments 2025-03-31 15370489 ns5:ShareCapital 2025-03-31 15370489 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 15370489 ns10:RegisteredOffice 2023-12-27 2025-03-31 15370489 ns5:NetGoodwill 2023-12-27 2025-03-31 15370489 ns5:IntangibleAssetsOtherThanGoodwill 2023-12-27 2025-03-31 15370489 ns5:FurnitureFittings 2023-12-27 2025-03-31 15370489 ns5:NetGoodwill 2025-03-31 15370489 ns5:FurnitureFittings 2025-03-31 15370489 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 15370489 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 15370489 ns5:WithinOneYear 2025-03-31 15370489 ns5:BetweenOneFiveYears 2025-03-31 15370489 ns5:AllPeriods 2025-03-31 15370489 ns10:OrdinaryShareClass1 2025-03-31 15370489 ns10:OrdinaryShareClass2 2025-03-31

REGISTERED NUMBER: 15370489 (England and Wales)

Unaudited Financial Statements

for the Period 27 December 2023 to 31 March 2025

for

NOSON CYF

| NOSON CYF (REGISTERED NUMBER: 15370489) |

Contents of the Financial Statements

for the Period 27 December 2023 to 31 March 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| NOSON CYF (REGISTERED NUMBER: 15370489) |

Balance Sheet

31 March 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 1,375 |  |

| Tangible assets | 5 | 86,207 |  |

87,582 |  |

| CURRENT ASSETS

| Stocks | 6 | 2,400 |  |  |

| Debtors | 7 | 27,372 |  |  |

| Cash at bank and in hand | 19,852 |  |  |

49,624 |  |

| CREDITORS

| Amounts falling due within one year | 8 | 131,972 |  |

| NET CURRENT LIABILITIES | (82,348 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 5,234 |  |

| CREDITORS

| Amounts falling due after more than one year | 9 | (32,003 | ) |

| PROVISIONS FOR LIABILITIES | (6,516 | ) |

| NET LIABILITIES | (33,285 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 12 | 100 |  |

| Retained earnings | (33,385 | ) |

| SHAREHOLDERS' FUNDS | (33,285 | ) |

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

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

The directors acknowledge their 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.

| NOSON CYF (REGISTERED NUMBER: 15370489) |

Balance Sheet - continued

31 March 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

Mr G L Evans - Director

| NOSON CYF (REGISTERED NUMBER: 15370489) |

Notes to the Financial Statements

for the Period 27 December 2023 to 31 March 2025

1. | STATUTORY INFORMATION

| Noson Cyf is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 15370489

| Registered office: | Minfor

| Ffordd Y Treath

| Aberaeron

| Ceredigion

| SA46 0BE

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures, fittings & equipment | - | 20% Straight line

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| NOSON CYF (REGISTERED NUMBER: 15370489) |

Notes to the Financial Statements - continued

for the Period 27 December 2023 to 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 period 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.

| Hire purchase and leasing commitments

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 11 .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 1,500 |  |

| At 31 March 2025 | 1,500 |  |

| AMORTISATION

| Amortisation for period | 125 |  |

| At 31 March 2025 | 125 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,375 |  |

| NOSON CYF (REGISTERED NUMBER: 15370489) |

Notes to the Financial Statements - continued

for the Period 27 December 2023 to 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures,

| fittings

| & equipment

£ |

| COST

| Additions | 102,907 |  |

| At 31 March 2025 | 102,907 |  |

| DEPRECIATION

| Charge for period | 16,700 |  |

| At 31 March 2025 | 16,700 |  |

| NET BOOK VALUE

| At 31 March 2025 | 86,207 |  |

6. | STOCKS

£ |

| Stocks | 2,400 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 22,792 |  |

| Prepayments | 4,580 |  |

27,372 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other loans (see note 10) | 14,722 |  |

| Trade creditors | 1,534 |  |

| Social security and other taxes | 12,058 |  |

| Other creditors | 101,158 |  |

| Accrued expenses | 2,500 |  |

131,972 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Other loans (see note 10) | 32,003 |  |

| NOSON CYF (REGISTERED NUMBER: 15370489) |

Notes to the Financial Statements - continued

for the Period 27 December 2023 to 31 March 2025

10. | LOANS

| An analysis of the maturity of loans is given below:

£ |

| Amounts falling due within one year or on demand:

| Other loans | 14,722 |  |

| Amounts falling due between two and five years:

| Other loans - 2-5 years | 32,003 |  |

11. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

£ |

| Within one year | 40,000 |  |

| Between one and five years | 86,667 |  |

126,667 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 75 | Ordinary A | £1 | 75 |  |

| 25 | Ordinary B | £1 | 25 |  |

100 |  |