Company registration number 09607803 (England and Wales)
HAWLIAU CYF.
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
HAWLIAU CYF.
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
HAWLIAU CYF.
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,050
444
Current assets
Debtors
4
4,932
14,887
Cash at bank and in hand
19,504
976
24,436
15,863
Creditors: amounts falling due within one year
5
(19,513)
(11,416)
Net current assets
4,923
4,447
Total assets less current liabilities
6,973
4,891
Creditors: amounts falling due after more than one year
6
(868)
(3,467)
Provisions for liabilities
(390)
(84)
Net assets
5,715
1,340
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
5,615
1,240
Total equity
5,715
1,340
HAWLIAU CYF.
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 7 October 2025
Mr A M Lewis
Director
Company registration number 09607803 (England and Wales)
HAWLIAU CYF.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Hawliau Cyf. is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, United Kingdom, NP20 2DW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for consultancy services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of education consultancy services are recognised when, and to the extent that, the company obtains the right to consideration in exchange for services provided.

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
20% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

HAWLIAU CYF.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 June 2024
4,810
Additions
2,099
At 31 May 2025
6,909
Depreciation and impairment
At 1 June 2024
4,366
Depreciation charged in the year
493
At 31 May 2025
4,859
Carrying amount
At 31 May 2025
2,050
At 31 May 2024
444
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,890
2,140
Other debtors
42
12,747
4,932
14,887
HAWLIAU CYF.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
2,600
2,600
Taxation and social security
14,577
7,122
Other creditors
2,336
1,694
19,513
11,416
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
868
3,467
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Directors' transactions

Dividends totalling £32,000 (2024 - £30,000) were paid in the year in respect of shares held by the company's director.

Advances or credits have been granted by the company to its director as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors Loan
-
12,708
250
(13,251)
(293)
12,708
250
(13,251)
(293)
2025-05-31 2024-06-01 false false false 07 October 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr A M Lewis 09607803 2024-06-01 2025-05-31 09607803 2025-05-31 09607803 2024-05-31 09607803 core:ComputerEquipment 2025-05-31 09607803 core:ComputerEquipment 2024-05-31 09607803 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 09607803 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 09607803 core:ShareCapital 2025-05-31 09607803 core:ShareCapital 2024-05-31 09607803 core:RetainedEarningsAccumulatedLosses 2025-05-31 09607803 core:RetainedEarningsAccumulatedLosses 2024-05-31 09607803 core:ShareCapitalOrdinaryShareClass1 2025-05-31 09607803 core:ShareCapitalOrdinaryShareClass1 2024-05-31 09607803 bus:Director1 2024-06-01 2025-05-31 09607803 core:ComputerEquipment 2024-06-01 2025-05-31 09607803 2023-06-01 2024-05-31 09607803 core:ComputerEquipment 2024-05-31 09607803 core:CurrentFinancialInstruments 2025-05-31 09607803 core:CurrentFinancialInstruments 2024-05-31 09607803 core:WithinOneYear 2025-05-31 09607803 core:WithinOneYear 2024-05-31 09607803 core:Non-currentFinancialInstruments 2025-05-31 09607803 core:Non-currentFinancialInstruments 2024-05-31 09607803 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 09607803 bus:OrdinaryShareClass1 2025-05-31 09607803 bus:OrdinaryShareClass1 2024-05-31 09607803 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09607803 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09607803 bus:FRS102 2024-06-01 2025-05-31 09607803 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 09607803 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP