REGISTERED NUMBER: 09602295 (England and Wales)

ST TEWDRICS HOUSE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S E Thomas

REGISTERED OFFICE:

Churchgate House

3 Church Road

Whitchurch

Cardiff

SOUTH GLAMORGAN

CF14 2DX

REGISTERED NUMBER:

09602295 (England and Wales)

FIXED ASSETS

Tangible assets

4

542,840

579,377

CURRENT ASSETS

Stocks

9,095

11,652

Debtors

5

169,212

157,497

Cash at bank and in hand

1,299,710

1,016,824

1,478,017

1,185,973

CREDITORS

Amounts falling due within one year

6

1,161,541

1,044,576

NET CURRENT ASSETS

316,476

141,397

TOTAL ASSETS LESS CURRENT LIABILITIES

859,316

720,774

CREDITORS

Amounts falling due after more than one year

7

(580,310

)

(667,473

)

PROVISIONS FOR LIABILITIES

9

(37,990

)

(38,500

)

NET ASSETS

241,016

14,801

CAPITAL AND RESERVES

Called up share capital

10

606

606

Retained earnings

240,410

14,195

SHAREHOLDERS' FUNDS

241,016

14,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 September 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Mrs S E Thomas - Director

1.	STATUTORY INFORMATION

St Tewdrics House 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.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. In making their assessment, the director has reviewed the balance sheet, the likely future cashflows of the business and has considered the facilities that are available to the company along with their continued support.

At the date of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and that the going concern basis of accounting remains appropriate. The director continues to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates

In the application of the company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover

Turnover represents income from weddings and events, recognised when the event has occured, and all services have been delivered. Deposits received for future events are deferred and recognised as income once the event takes place. Turnover is reported net of VAT and discounts.

Tangible fixed assets

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

Long leasehold

-

5% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Stocks are valued at the lower of cost and estimated selling price, less cost to complete and sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefit will be required in settlement and the amount can be reliable estimated.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the assets cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Cash and cash equivalents

Cash and cash equivalents are basic financial instruments and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments".

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, loans to related companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, loans to related companies and bank loans are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 28 September 2024

698,715

94,136

252,657

20,892

1,066,400

Additions

-

1,500

56,201

2,225

59,926

At 27 September 2025

698,715

95,636

308,858

23,117

1,126,326

DEPRECIATION

At 28 September 2024

272,900

67,679

127,294

19,150

487,023

Charge for year

34,935

7,887

52,164

1,477

96,463

At 27 September 2025

307,835

75,566

179,458

20,627

583,486

NET BOOK VALUE

At 27 September 2025

390,880

20,070

129,400

2,490

542,840

At 27 September 2024

425,815

26,457

125,363

1,742

579,377

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

158,059

153,997

Prepayments and accrued income

11,153

3,500

169,212

157,497

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,378

-

Tax

98,472

33,633

Social security and other taxes

77,557

79,359

Other creditors

1,728

1,542

Directors' current accounts

-

4,220

Accruals and deferred income

958,406

925,822

1,161,541

1,044,576

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

580,310

667,473

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

42,000

42,000

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

37,990

38,500

Deferred

tax

£

Balance at 28 September 2024

38,500

Accelerated capital allowances

(510

)

Balance at 27 September 2025

37,990

The deferred tax provision arises from accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6

Ordinary A

£1

6

6

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

600

Ordinary

£1

600

600

11.	TRANSACTIONS WITH DIRECTORS

As at 27 September 2025 an amount of £NIL (2024 - £4,220) was owed by the company to the director.

All amounts owed to the director are considered interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

During the year to 27 September 2025 an amount of £45,500 (2024 - £42,000), was paid to Mr G Thomas in respect of rent.

As at 27 September 2025 an amount of £580,310 (2024 - £667,473) was owed to Mr G Thomas and is included within creditors falling due after one year. The balance is interest free and repayable on demand.

Mr G Thomas is the spouse of the director.