REGISTERED NUMBER: 03946195 (England and Wales)

TREGARN HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. A D Giles

Mrs. S J Giles

Mrs. S L Trafford

Mr. H R C Giles

Mrs. G T Giles

REGISTERED OFFICE:

11-13 Penhill Road

Cardiff

CF11 9PQ

REGISTERED NUMBER:

03946195 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

1,206,928

1,215,993

Investments

5

511,800

511,800

1,718,728

1,727,793

CURRENT ASSETS

Debtors

6

1,021,799

32,031

Cash at bank

38,075

351,241

1,059,874

383,272

CREDITORS

Amounts falling due within one year

7

80,405

47,355

NET CURRENT ASSETS

979,469

335,917

TOTAL ASSETS LESS CURRENT LIABILITIES

2,698,197

2,063,710

CREDITORS

Amounts falling due after more than one year

8

813,471

130,294

NET ASSETS

1,884,726

1,933,416

CAPITAL AND RESERVES

Called up share capital

9

16,000

16,000

Capital redemption reserve

84,000

84,000

Retained earnings

1,784,726

1,833,416

SHAREHOLDERS' FUNDS

1,884,726

1,933,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2025 and were signed on its behalf by:

Mr. A D Giles - Director

1.	STATUTORY INFORMATION

Tregarn Holdings 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

vehicles

Totals

£

£

£

COST

At 6 April 2024

and 5 April 2025

1,179,733

53,968

1,233,701

DEPRECIATION

At 6 April 2024

-

17,708

17,708

Charge for year

-

9,065

9,065

At 5 April 2025

-

26,773

26,773

NET BOOK VALUE

At 5 April 2025

1,179,733

27,195

1,206,928

At 5 April 2024

1,179,733

36,260

1,215,993

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 6 April 2024

and 5 April 2025

511,800

NET BOOK VALUE

At 5 April 2025

511,800

At 5 April 2024

511,800

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,000

8,232

Amounts owed by group undertakings

1,015,949

22,949

Other debtors

850

850

1,021,799

32,031

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,552

7,281

Trade creditors

2,483

3,202

Taxation and social security

7,904

10,750

Other creditors

65,466

26,122

80,405

47,355

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

785,000

100,000

Hire purchase contracts

28,471

30,294

813,471

130,294

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

16,000

Ordinary

£1

16,000

16,000