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REGISTERED NUMBER: 13767839 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2024 |

| FOR |

| PLANT Y FRO LTD |

| PLANT Y FRO LTD (REGISTERED NUMBER: 13767839) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| PLANT Y FRO LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2024

| DIRECTORS: | Dr N E John

| A W John

| REGISTERED OFFICE: | Tircelyn

| Pantmawr Road

| Cardiff

| CF14 7TB

| REGISTERED NUMBER: | 13767839 (England and Wales)

| ACCOUNTANTS: | Hayvenhursts

| Fairway House

| Links Business Park

| St Mellons

| Cardiff

| CF3 0LT

| PLANT Y FRO LTD (REGISTERED NUMBER: 13767839) |

BALANCE SHEET

30 NOVEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 24,000 |  | 24,000 |  |

Tangible assets | 5 | 2,344 |  | 3,206 |  |

Investments | 6 | 14,105 |  | - |  |

40,449 |  | 27,206 |  |

CURRENT ASSETS

Cash at bank | 18,601 |  | 41,713 |  |

CREDITORS

Amounts falling due within one year | 7 | 11,684 |  | 35,514 |  |

NET CURRENT ASSETS | 6,917 |  | 6,199 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 47,366 |  | 33,405 |  |

CAPITAL AND RESERVES

Called up share capital | 7 |  | 7 |  |

Retained earnings | 47,359 |  | 33,398 |  |

47,366 |  | 33,405 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

| PLANT Y FRO LTD (REGISTERED NUMBER: 13767839) |

BALANCE SHEET - continued

30 NOVEMBER 2024

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 Income Statement 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:

Dr N E John - Director

| PLANT Y FRO LTD (REGISTERED NUMBER: 13767839) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

1. | STATUTORY INFORMATION

| Plant y Fro 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| The financial statements are prepared under the going concern basis. The directors believe this is appropriate as they believe that the company has the necessary resources at its disposal to meet its liabilities as they fall due.

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements.

| 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 0, is being amortised evenly over its estimated useful life of nil 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.

| Taxation

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

| PLANT Y FRO LTD (REGISTERED NUMBER: 13767839) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2024

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 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 2 (2023 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2023

| and 30 November 2024 | 24,000 |  |

| NET BOOK VALUE

| At 30 November 2024 | 24,000 |  |

| At 30 November 2023 | 24,000 |  |

| PLANT Y FRO LTD (REGISTERED NUMBER: 13767839) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2024

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2023 | 4,793 |  |

| Additions | 178 |  |

| At 30 November 2024 | 4,971 |  |

| DEPRECIATION

| At 1 December 2023 | 1,587 |  |

| Charge for year | 1,040 |  |

| At 30 November 2024 | 2,627 |  |

| NET BOOK VALUE

| At 30 November 2024 | 2,344 |  |

| At 30 November 2023 | 3,206 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 14,105 |  |

| At 30 November 2024 | 14,105 |  |

| NET BOOK VALUE

| At 30 November 2024 | 14,105 |  |

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

2024 | 2023 |

£ | £ |

| Taxation and social security | 9,674 |  | 6,039 |  |

| Other creditors | 2,010 |  | 29,475 |  |

11,684 |  | 35,514 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PLANT Y FRO LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Plant y Fro Ltd for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Plant y Fro Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Plant y Fro Ltd and state those matters that we have agreed to state to the Board of Directors of Plant y Fro Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Plant y Fro Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Plant y Fro Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Plant y Fro Ltd. You consider that Plant y Fro Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Plant y Fro Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

4 September 2025