REGISTERED NUMBER: 11408756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

LLANFAIRPWLL DISTILLERY LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

107,856

108,340

CURRENT ASSETS

Stocks

75,852

57,148

Debtors

5

12,548

12,303

Cash at bank and in hand

5,369

19,591

93,769

89,042

CREDITORS

Amounts falling due within one year

6

67,513

54,544

NET CURRENT ASSETS

26,256

34,498

TOTAL ASSETS LESS CURRENT LIABILITIES

134,112

142,838

CREDITORS

Amounts falling due after more than one year

7

(105,622

)

(108,554

)

PROVISIONS FOR LIABILITIES

(4,490

)

(5,620

)

NET ASSETS

24,000

28,664

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

23,990

28,654

24,000

28,664

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

Mr R C Laming - Director

1.	STATUTORY INFORMATION

Llanfairpwll Distillery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11408756

Registered office:

52 Tyddyn To

Menai Bridge

LL59 5BH

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

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

-

33% on cost, 15% on reducing balance and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.

Grants

Grants which relate to revenue are recognised as income in the period the related costs for which the grant is intended to compensate are incurred.

Grants relating to capital expenditure are released to the income and expenditure account when the performance conditions of the grants have been met.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

150,280

Additions

24,453

Disposals

(4,450

)

At 30 June 2025

170,283

DEPRECIATION

At 1 July 2024

41,940

Charge for year

22,204

Eliminated on disposal

(1,717

)

At 30 June 2025

62,427

NET BOOK VALUE

At 30 June 2025

107,856

At 30 June 2024

108,340

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,659

5,176

Other debtors

5,889

7,127

12,548

12,303

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,727

9,219

Trade creditors

9,004

18,109

Taxation and social security

5,623

499

Other creditors

33,159

26,717

67,513

54,544

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

51,319

59,134

Other creditors

54,303

49,420

105,622

108,554

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

16,860

25,956