REGISTERED NUMBER: 09051581 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HARDY NORTH WALES LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Report of the accountants

7

DIRECTORS:

B T Hardy

C J Williams

K Hardy

SECRETARY:

C J Williams

REGISTERED OFFICE:

2 Llys Onnen,

Ffordd y Llyn,

Parc Menai,

Bangor

Gwynedd

LL57 4DF

REGISTERED NUMBER:

09051581 (England and Wales)

ACCOUNTANTS:

Fraser Wood Limited

Chartered Certified Accountants

2 Llys Onnen

Ffordd Y Llyn

Parc Menai

Bangor

Gwynedd

LL57 4DF

FIXED ASSETS

Tangible assets

4

10,202

13,829

Investments

5

900

900

Investment property

6

305,841

305,841

316,943

320,570

CURRENT ASSETS

Debtors

7

583,989

562,494

Cash at bank

75,415

54,644

659,404

617,138

CREDITORS

Amounts falling due within one year

8

(4,513

)

(3,454

)

NET CURRENT ASSETS

654,891

613,684

TOTAL ASSETS LESS CURRENT LIABILITIES

971,834

934,254

PROVISIONS FOR LIABILITIES

(1,938

)

(2,628

)

NET ASSETS

969,896

931,626

CAPITAL AND RESERVES

Called up share capital

80

80

Retained earnings

969,816

931,546

SHAREHOLDERS' FUNDS

969,896

931,626

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

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

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 18 September 2025 and were signed on its behalf by:

B T Hardy - Director

1.	STATUTORY INFORMATION

Hardy North Wales Limited 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Hardy North Wales Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

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

Plant and machinery etc

-

15% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment properties are included in the balance sheet at their open market value, in accordance with the directors valuation.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

24,180

DEPRECIATION

At 1 April 2024

10,351

Charge for year

3,627

At 31 March 2025

13,978

NET BOOK VALUE

At 31 March 2025

10,202

At 31 March 2024

13,829

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

900

NET BOOK VALUE

At 31 March 2025

900

At 31 March 2024

900

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

305,841

NET BOOK VALUE

At 31 March 2025

305,841

At 31 March 2024

305,841

The valuation of the investment property was made as at 31 March 2025 by B. Hardy, who is a director of the company.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

583,989

562,494

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

3,500

350

Other creditors

1,013

3,104

4,513

3,454

9.	TRANSACTIONS WITH DIRECTORS

The directors loans £364 ( 31.3.24 - £2,455 ) are included in creditors falling due within one year.

10.	ULTIMATE CONTROLLING PARTY

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 Directors' report 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 accounts of Hardy North Wales Limited for the year ended 31 March 2025 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

Fraser Wood Limited

Chartered Certified Accountants

2 Llys Onnen

Ffordd Y Llyn

Parc Menai

Bangor

Gwynedd

LL57 4DF

18 September 2025