Registration number: 04156089

John Lloyd Williams (Adeiladydd) Cyf

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

John Lloyd Williams (Adeiladydd) Cyf

Company Information

Directors

Mr Iwan Gwyn Williams Mrs Dilys Gwilym Mr John Lloyd Williams

Company secretary

Mrs Dilys Gwilym

Registered office

Bryn Aber Maenan Llanrwst North Wales LL26 0UP

Accountants

Aston Hughes & Co Chartered AccountantsSelby Towers 29 Princes Drive Colwyn Bay LL29 8PE

John Lloyd Williams (Adeiladydd) Cyf

(Registration number: 04156089)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	106,842	110,335
Current assets
Stocks	5	6,000	6,000
Debtors	6	479,327	495,429
Cash at bank and in hand		402,717	260,784
		888,044	762,213
Creditors: Amounts falling due within one year	7	(100,323)	(88,328)
Net current assets		787,721	673,885
Net assets		894,563	784,220
Capital and reserves
Called up share capital	8	110	110
Retained earnings		894,453	784,110
Shareholders' funds		894,563	784,220

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 December 2025 and signed on its behalf by:
 

......................................... Mrs Dilys Gwilym Company secretary and director

John Lloyd Williams (Adeiladydd) Cyf

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bryn Aber
Maenan
Llanrwst
North Wales
LL26 0UP

These financial statements were authorised for issue by the Board on 16 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

John Lloyd Williams (Adeiladydd) Cyf

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% Reducing balance method
Motor vehicles	25% Reducing balance method
Other property, plant and equipment	25% Reducing balance method

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

John Lloyd Williams (Adeiladydd) Cyf

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

John Lloyd Williams (Adeiladydd) Cyf

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	10,818	151,590	172,829	335,237
Additions	-	18,643	8,795	27,438
Disposals	-	(17,200)	-	(17,200)
At 31 March 2025	10,818	153,033	181,624	345,475
Depreciation
At 1 April 2024	7,475	82,700	134,727	224,902
Charge for the year	835	17,234	9,801	27,870
Eliminated on disposal	-	(14,139)	-	(14,139)
At 31 March 2025	8,310	85,795	144,528	238,633
Carrying amount
At 31 March 2025	2,508	67,238	37,096	106,842
At 31 March 2024	3,343	68,890	38,102	110,335

5

Stocks

	2025 £	2024 £
Other inventories	6,000	6,000

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		82,336	98,777
Amounts owed by related parties		393,577	394,000
Prepayments		3,115	2,652
Other debtors		299	-
		479,327	495,429

John Lloyd Williams (Adeiladydd) Cyf

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	26,145	43,397
Taxation and social security	64,388	26,841
Accruals and deferred income	3,250	3,100
Other creditors	6,540	14,990
	100,323	88,328

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100
Ordinary A Class shares of £1 each	10	10	10	10
	110	110	110	110

9	Parent and ultimate parent undertaking

The ultimate controlling party is Mr J Ll Williams and Mrs D Gwilym.