Filleted

Registration number: 12465635

The Smiths Arms Llangyndeyrn Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 5

The Smiths Arms Llangyndeyrn Limited

Company Information

Directors

Mr F Sauro Mrs Z S F Sauro

Registered office

Unit 6, Block A, Llys y Barcud Clos Gelliwerdd Cross Hands Llanelli SA14 6RX

The Smiths Arms Llangyndeyrn Limited

(Registration number: 12465635)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	202,139	202,139
Creditors: Amounts falling due within one year	5	(208,904)	(208,652)
Net liabilities		(6,765)	(6,513)
Capital and reserves
Called up share capital		100	100
Profit and loss account		(6,865)	(6,613)
Total equity		(6,765)	(6,513)

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

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

......................................... Mr F Sauro Director

......................................... Mrs Z S F Sauro Director

The Smiths Arms Llangyndeyrn Limited

Notes to the 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:
Unit 6, Block A, Llys y Barcud
Clos Gelliwerdd
Cross Hands
Llanelli
SA14 6RX

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.

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.

Freehold land and assets in the course of construction are not depreciated.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Smiths Arms Llangyndeyrn Limited

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

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Land and buildings £	Total £
Cost
At 1 April 2024	202,139	202,139
At 31 March 2025	202,139	202,139
Depreciation
At 31 March 2025	-	-
Carrying amount
At 31 March 2025	202,139	202,139
At 31 March 2024	202,139	202,139

Included within the net book value of land and buildings above is £202,139 (2024 - £202,139) in respect of freehold land and buildings.
 

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		240	-
Other creditors		208,664	208,652
		208,904	208,652