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REGISTERED NUMBER: 02814634 (England and Wales)

TELEDU TELESGOP CYF

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2024 TO 30 APRIL 2025

| TELEDU TELESGOP CYF (REGISTERED NUMBER: 02814634) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2024 TO 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| TELEDU TELESGOP CYF |

COMPANY INFORMATION

FOR THE PERIOD 1 JANUARY 2024 TO 30 APRIL 2025

| DIRECTORS: | Ms E Rhys

| Mr R M Rees

| Ms F M Rees

| SECRETARY: | Mr R M Rees

| REGISTERED OFFICE: | C/O Bevan Buckland LLP

| Ground Floor

| Cardigan House

| Swansea

| SA7 9LA

| REGISTERED NUMBER: | 02814634 (England and Wales)

| ACCOUNTANTS: | Bevan Buckland LLP

| Ground Floor Cardigan House

| Castle Court

| Swansea Enterprise Park

| Swansea

| SA7 9LA

| BANKERS: | Barclays Bank plc

| 9-10 Guildhall Square

| Carmarthen

| Carmarthenshire

| SA31 1PN

| TELEDU TELESGOP CYF (REGISTERED NUMBER: 02814634) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 49,124 |  | 61,043 |  |

CURRENT ASSETS

Debtors | 5 | 315,475 |  | 46,423 |  |

Cash at bank and in hand | 540,635 |  | 234,987 |  |

856,110 |  | 281,410 |  |

CREDITORS

Amounts falling due within one year | 6 | 643,103 |  | 184,795 |  |

NET CURRENT ASSETS | 213,007 |  | 96,615 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 262,131 |  | 157,658 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (135,515 | ) | (31,690 | ) |

PROVISIONS FOR LIABILITIES | (11,101 | ) | (13,731 | ) |

NET ASSETS | 115,515 |  | 112,237 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Share premium | 18,900 |  | 18,900 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 96,612 |  | 93,334 |  |

SHAREHOLDERS' FUNDS | 115,515 |  | 112,237 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 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 17 September 2025 and were signed on its behalf by:

Ms E Rhys - Director

| TELEDU TELESGOP CYF (REGISTERED NUMBER: 02814634) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2024 TO 30 APRIL 2025

1. | STATUTORY INFORMATION

| Teledu Telesgop Cyf 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.

| Significant judgements and estimates

| In application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the the estimate is revised where the only that period, or in the period of the revision and future periods where the revision

| Amounts recoverable on contracts

| At the end of each financial period the directors review the contracts ongoing at the year and assess the level of work completed and costs incurred on these contracts and include amounts due for work completed but not yet invoiced.

| Impairment of debtors

| The company makes an estimate of the recoverable value of the trade and other debtors. When assessing impairment if trade and other debtors, the directors consider factors including the aging profile of the debtors and historical experience.

| Turnover

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

| Turnover is measured on a work completed basis, at the end of each financial period the directors review the contracts ongoing at the year and assess the level of work completed and costs incurred on these contracts and include amounts due for work completed but not yet invoiced.

| 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 | - | 10 - 25% straight line

| Fixtures and fittings | - | 20% on cost, 10% on cost, Straight line over 4 years and Straight line over 15 years

| Taxation

| Taxation for the period 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 balance sheet date.

| TELEDU TELESGOP CYF (REGISTERED NUMBER: 02814634) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 30 APRIL 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.

| Government grants/capital contributions

| Government grants and other capital contributions for capital expenditure are credited to deferred income, and released to revenue over the expected usefull life of the relevent asset by equal instalments. Grants if a revenue nature are credited to income in the period to which they relate.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts are capitalised in the balance sheet and depreciated over their estimated useful lives.

| The interest element of these obligations is charged to the profit and loss account over the relevant period with the capital element treated as a liability.

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

| Intangible assets

| Development costs are capitalised only if the cost is commercially feasible and future economic benefits are probable.

| Amortisation is calculated so as to write off the asset over its useful economic life.

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash and cash equivalents

| Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors and provisions

| Creditors and provisions are recognised where the company has a present obligation (legal and

| constructive) resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 28 (2023 - 27 ) .

| TELEDU TELESGOP CYF (REGISTERED NUMBER: 02814634) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 30 APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| Machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 622,285 |  | 162,954 |  | 785,239 |  |

| Additions | 16,464 |  | - |  | 16,464 |  |

| Disposals | (780 | ) | - |  | (780 | ) |

| At 30 April 2025 | 637,969 |  | 162,954 |  | 800,923 |  |

| DEPRECIATION

| At 1 January 2024 | 561,426 |  | 162,770 |  | 724,196 |  |

| Charge for period | 27,419 |  | 184 |  | 27,603 |  |

| At 30 April 2025 | 588,845 |  | 162,954 |  | 751,799 |  |

| NET BOOK VALUE

| At 30 April 2025 | 49,124 |  | - |  | 49,124 |  |

| At 31 December 2023 | 60,859 |  | 184 |  | 61,043 |  |

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

2025 | 2023 |

£ | £ |

| Trade debtors | 66,542 |  | 44,523 |  |

| Programme Debtors | 11,300 |  | - |  |

| Other debtors | 237,633 |  | 1,900 |  |

315,475 |  | 46,423 |  |

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

2025 | 2023 |

£ | £ |

| Bank loans and overdrafts | 20,000 |  | 20,000 |  |

| Trade creditors | 160,785 |  | 2,434 |  |

| Amounts owed to group undertakings | 91,586 |  | - |  |

| Taxation and social security | 39,365 |  | 68,935 |  |

| Other creditors | 331,367 |  | 93,426 |  |

643,103 |  | 184,795 |  |

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

2025 | 2023 |

£ | £ |

| Bank loans | 5,515 |  | 31,690 |  |

| Other creditors | 130,000 |  | - |  |

135,515 |  | 31,690 |  |

8. | ULTIMATE CONTROLLING PARTY

| The directors deem there to be no ultimate controlling party.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

TELEDU TELESGOP CYF

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 Teledu Telesgop Cyf for the period ended 30 April 2025 which comprise the Statement of Income and Retained Earnings, 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 Teledu Telesgop Cyf, 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 Teledu Telesgop Cyf and state those matters that we have agreed to state to the Board of Directors of Teledu Telesgop Cyf, 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 Teledu Telesgop Cyf and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Teledu Telesgop Cyf 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 Teledu Telesgop Cyf. You consider that Teledu Telesgop Cyf is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Teledu Telesgop Cyf. 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.

Bevan Buckland LLP

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

17 September 2025