Cwmni Cemaes Cyf. 31/03/2025 iXBRL

Company registration number: 03256496

Cwmni Cemaes Cyf.

Company limited by guarantee

Unaudited filleted financial statements

31 March 2025

Cwmni Cemaes Cyf.

Company limited by guarantee

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Cwmni Cemaes Cyf.

Company limited by guarantee

Directors and other information


	Directors	Mr Griffith Meirion Davies
		Mrs Carys Mair Davies
		Ms Janette Thompson
		Ms Linda Egan
		Mr Anthony Richard Hughes
		Ms Tracey Wilding
		Mr David Jonathan Meacher


	Secretary	Mrs Dorothy Hutchinson


	Company number	03256496


	Registered office	36 Stryd Fawr
		Cemaes
		Ynys Mon
		LL57 0HL


	Business address	36 Stryd Fawr
		Cemaes
		Ynys Mon
		LL67 1HL


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




	Bankers	HSBC Bank plc
		Hugh Street
		Llangefni
		Ynys Mon
		LL77 7LU

Cwmni Cemaes Cyf.

Company limited by guarantee

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

unaudited statutory financial statements of Cwmni Cemaes 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 Cwmni Cemaes 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 Cwmni Cemaes 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 Cwmni Cemaes Cyf. and state those matters that we have agreed to state to the board of directors of Cwmni Cemaes 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 Cwmni Cemaes Cyf. and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cwmni Cemaes 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 loss of Cwmni Cemaes Cyf.. You consider that Cwmni Cemaes 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 Cwmni Cemaes 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

11 December 2025

Cwmni Cemaes Cyf.

Company limited by guarantee

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	20,956		34,547
		_______		_______
			20,956		34,547

Current assets
Stocks		700		700
Cash at bank and in hand		7,158		10,171
		_______		_______
		7,858		10,871
Creditors: amounts falling due
within one year	6	( 973)		( 961)
		_______		_______
Net current assets			6,885		9,910
			_______		_______
Total assets less current liabilities			27,841		44,457

Creditors: amounts falling due
after more than one year	7		-		( 10,842)
			_______		_______
Net assets			27,841		33,615
			_______		_______

Capital and reserves
Profit and loss account			27,841		33,615
			_______		_______
Members funds			27,841		33,615
			_______		_______

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 11 December 2025 , and are signed on behalf of the board by:

Mr Griffith Meirion Davies

Director

Company registration number: 03256496

Cwmni Cemaes Cyf.

Company limited by guarantee

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Cwmni Cemaes Cyf., 36 Stryd Fawr, Cemaes, Ynys Mon, LL57 0HL.

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:


Freehold property	-	10 %	straight line
Fittings fixtures and equipment	-	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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

4. Limited by guarantee

The company is limited by guarantee and has no share capital. The company is controlled by its directors, as listed in the Directors' Report.

5. Tangible assets

	Freehold property	Long leasehold property	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	128,735	31,205	57,908	217,848
	_______	_______	_______	_______
Depreciation
At 1 April 2024	97,451	31,205	54,645	183,301
Charge for the year	10,328	-	3,263	13,591
	_______	_______	_______	_______
At 31 March 2025	107,779	31,205	57,908	196,892
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	20,956	-	-	20,956
	_______	_______	_______	_______
At 31 March 2024	31,284	-	3,263	34,547
	_______	_______	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	253	253
Other creditors	720	708
	_______	_______
	973	961
	_______	_______

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

	2025	2024
	£	£
Other creditors	-	10,842
	_______	_______