REGISTERED NUMBER: 11543137 (England and Wales)

Cambrian Services Limited

Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr H G Jones

Mr J A Evans

SECRETARY:

Mrs H M L Morgan

REGISTERED OFFICE:

Ty Glyn

Canol y Dre

Ruthin

Denbighshire

LL15 1QW

REGISTERED NUMBER:

11543137 (England and Wales)

AUDITORS:

Salisbury & Company Business Solutions Limited

Statutory Auditors

Chartered Accountants

Irish Square

Upper Denbigh Road

St Asaph

Denbighshire

LL17 0RN

FIXED ASSETS

Tangible assets

4

20,064

26,753

CURRENT ASSETS

Debtors

5

918,035

2,412,743

Cash at bank

530,828

951,554

1,448,863

3,364,297

CREDITORS

Amounts falling due within one year

6

1,322,208

3,273,018

NET CURRENT ASSETS

126,655

91,279

TOTAL ASSETS LESS CURRENT LIABILITIES

146,719

118,032

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

146,619

117,932

146,719

118,032

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 30 October 2025 and were signed on its behalf by:

Mr H G Jones - Director

1.	STATUTORY INFORMATION

Cambrian Services 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.

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

These financial statements have been prepared on a going concern basis.

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.

Plant and machinery etc

-

25% on reducing balance

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.

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.

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.

Long-term contracts

Profit on long-term contracts is recognised as the work is carried out if the financial outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related contract costs as contract activity progress.

Contract costs are recognised as the higher of actual cost to date or costs as a proportion of final costs, using the reference of turnover to date as a proportion of final turnover.

Revenue derived from variations on contracts are recognised only when they have been accepted by the customer.

Full provision is made for losses on all contracts in the year in which they are first foreseen.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised costs.

Provision for liabilities

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

75,001

DEPRECIATION

At 1 April 2024

48,248

Charge for year

6,689

At 31 March 2025

54,937

NET BOOK VALUE

At 31 March 2025

20,064

At 31 March 2024

26,753

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

595,846

2,298,608

Amounts owed by group undertakings

200,921

-

Amounts recoverable on contract

6,172

10,500

Other debtors

13,250

1,789

816,189

2,310,897

Amounts falling due after more than one year:

Other debtors

101,846

101,846

Aggregate amounts

918,035

2,412,743

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

692,375

996,736

Amounts owed to group undertakings

-

1,607,066

Taxation and social security

43

18,816

Other creditors

629,790

650,400

1,322,208

3,273,018

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jason Matischok (Senior Statutory Auditor)

for and on behalf of Salisbury & Company Business Solutions Limited

8.	POST BALANCE SHEET EVENTS

On the 7th April 2025, Jones Bros Ruthin Co Ltd disposed of its entire shareholding in Cambrian Ltd. The disposal occurred after the reporting date of 31st March 2025 and had therefore not been reflected in the financial statement for the year ended 31st March 2025.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr H G Jones, who owns all the equity and capital of Jones Bros Ruthin Co Limited.

10.	ULTIMATE PARENT COMPANY

Jones Bros Ruthin Co Limited is regarded by the directors as being the company's ultimate parent company.

The immediate and ultimate parent company is Jones Bros Ruthin Co Limited.