John Hughes A'i Fab Cyf 31/03/2025 iXBRL

Company registration number: 07668426

John Hughes A'i Fab Cyf

Unaudited filleted financial statements

31 March 2025

John Hughes A'i Fab Cyf

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

John Hughes A'i Fab Cyf

Directors and other information


	Directors	Mr Aled Vaughan Hughes
		Mrs Anwen Hughes


	Secretary	Aled Vaughan Hughes


	Company number	07668426


	Registered office	Gwar Y Mynydd
		Caernarfon
		Gwynedd
		LL54 7RL


	Business address	Gwar Y Mynydd
		Caernarfon
		Gwynedd
		LL54 7RL


	Accountants	WJ Matthews & Son
		11-15 Bridge Street
		Caernarfon
		Gwynedd
		LL55 1AB

John Hughes A'i Fab Cyf

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of John Hughes A'i Fab Cyf

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Hughes A'i Fab Cyf for the year ended 31 March 2025 which comprise the statement of financial position and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of John Hughes A'i Fab Cyf, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of John Hughes A'i Fab Cyf and state those matters that we have agreed to state to the board of directors of John Hughes A'i Fab Cyf as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Hughes A'i Fab Cyf and its board of directors as a body for our work or for this report.

It is your duty to ensure that John Hughes A'i Fab 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 John Hughes A'i Fab Cyf. You consider that John Hughes A'i Fab Cyf is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of John Hughes A'i Fab 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.

WJ Matthews & Son

Chartered Accountants

11-15 Bridge Street

Caernarfon

Gwynedd

LL55 1AB

3 December 2025

John Hughes A'i Fab Cyf

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	120,240		106,435
		_______		_______
			120,240		106,435

Current assets
Stocks		88,612		87,347
Debtors	6	87,046		109,479
Cash at bank and in hand		479,313		463,667
		_______		_______
		654,971		660,493
Creditors: amounts falling due
within one year	7	( 176,532)		( 211,439)
		_______		_______
Net current assets			478,439		449,054
			_______		_______
Total assets less current liabilities			598,679		555,489

Creditors: amounts falling due
after more than one year	8		( 4,146)		( 14,271)

Provisions for liabilities			( 8,420)		( 4,657)

			_______		_______
Net assets			586,113		536,561
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			586,013		536,461
			_______		_______
Shareholders funds			586,113		536,561
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 03 December 2025 , and are signed on behalf of the board by:

Mr Aled Vaughan Hughes

Director

Company registration number: 07668426

John Hughes A'i Fab Cyf

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Wales. The address of the registered office is Gwar Y Mynydd, Caernarfon, Gwynedd, LL54 7RL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Long leasehold property	-	5 %	straight line
Plant and machinery	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 6 ).

5. Tangible assets

	Long leasehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	122,480	199,643	84,625	406,748
Additions	-	15,240	43,190	58,430
Disposals	-	-	( 5,625)	( 5,625)
	_______	_______	_______	_______
At 31 March 2025	122,480	214,883	122,190	459,553
	_______	_______	_______	_______
Depreciation
At 1 April 2024	54,876	181,419	64,018	300,313
Charge for the year	6,124	20,074	18,427	44,625
Disposals	-	-	( 5,625)	( 5,625)
	_______	_______	_______	_______
At 31 March 2025	61,000	201,493	76,820	339,313
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	61,480	13,390	45,370	120,240
	_______	_______	_______	_______
At 31 March 2024	67,604	18,224	20,607	106,435
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	61,088	83,091
Other debtors	25,958	26,388
	_______	_______
	87,046	109,479
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,649	10,649
Trade creditors	81,484	83,716
Corporation tax	19,959	22,175
Social security and other taxes	2,131	2,169
Other creditors	62,309	92,730
	_______	_______
	176,532	211,439
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	4,146	14,271
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Aled Vaughan Hughes	( 29,190)	-	( 29,190)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Aled Vaughan Hughes	( 34,714)	5,524	( 29,190)
		_______	_______	_______

10. Controlling party

The company is controlled by its directors who own all the company's issued share capital.