REGISTERED NUMBER: 06536210 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

CYSGOD Y COED LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss Nerys Ann Lloyd Richards

SECRETARY:

Mr Robert Ieuan Wyn Angel Richards

REGISTERED OFFICE:

Pyllau Uchaf

New Cross

Aberystwyth

Ceredigion

SY23 4JX

REGISTERED NUMBER:

06536210 (England and Wales)

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

29,112

15,806

29,113

15,807

CURRENT ASSETS

Stocks

1,500

1,250

Debtors

15,013

15,013

Cash at bank

43,370

42,438

59,883

58,701

CREDITORS

Amounts falling due within one year

53,850

47,418

NET CURRENT ASSETS

6,033

11,283

TOTAL ASSETS LESS CURRENT LIABILITIES

35,146

27,090

CREDITORS

Amounts falling due after more than one year

(6,160

)

(16,765

)

PROVISIONS FOR LIABILITIES

(5,100

)

-

NET ASSETS

23,886

10,325

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

23,766

10,205

SHAREHOLDERS' FUNDS

23,886

10,325

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Profit and loss and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 22nd December 2025 and were signed by:

Miss Nerys Ann Lloyd Richards - Director

1.	STATUTORY INFORMATION

Cysgod y Coed Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill represents the excess of cost of acquisition over the fair value of the separable net assets of businesses acquired.Goodwill was amortised through the profit and loss account in equal instalments over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% 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.

Going concern basis of accounting

The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the director considers appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

and 31st March 2025

26,500

AMORTISATION

At 1st April 2024

and 31st March 2025

26,499

NET BOOK VALUE

At 31st March 2025

1

At 31st March 2024

1

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

58,859

Additions

21,000

Disposals

(25,000

)

At 31st March 2025

54,859

DEPRECIATION

At 1st April 2024

43,053

Charge for year

7,693

Eliminated on disposal

(24,999

)

At 31st March 2025

25,747

NET BOOK VALUE

At 31st March 2025

29,112

At 31st March 2024

15,806

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

Miss Nerys Ann Lloyd Richards

Balance outstanding at start of year

9,900

6,500

Amounts advanced

9,900

3,400

Amounts repaid

(9,900

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,900

9,900

The balance outstanding at the end of the year was repaid in April 2025.