Ty'r Felin Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10610754

Ty'r Felin Holdings Limited

Filleted Unaudited Financial Statements

For the year ended

28 March 2025

Ty'r Felin Holdings Limited

Financial Statements

Year ended 28 March 2025

Contents	Page

Accountant's report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Ty'r Felin Holdings Limited

Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements

Year ended 28 March 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 28 March 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

CLAY SHAW THOMAS LTD

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

22 December 2025

Ty'r Felin Holdings Limited

Statement of Financial Position

28 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	5		99	99

Current assets

Debtors	6	337,523	578,037
Cash at bank and in hand		268,776	44,675
		---------	---------
		606,299	622,712

Creditors: amounts falling due within one year	7	7,057		6,660
		---------		---------
Net current assets			599,242	616,052
			---------	---------
Total assets less current liabilities			599,341	616,151
			---------	---------
Net assets			599,341	616,151
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	599,241	616,051
	---------	---------
Shareholder funds	599,341	616,151
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 28 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Mr D E Jones
Director

Company registration number: 10610754

Ty'r Felin Holdings Limited

Notes to the Financial Statements

Year ended 28 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Tyn Y Coedcae Waterloo, Machen, Caerphilly, CF83 8LY, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 29 March 2024 and 28 March 2025	99
	----
Impairment
At 29 March 2024 and 28 March 2025	–
	----

Carrying amount
At 28 March 2025	99
	----
At 28 March 2024	99
	----

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	5,223	5,223
Other debtors	332,300	572,814
	---------	---------
	337,523	578,037
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	397	–
Other creditors	6,660	6,660
	-------	-------
	7,057	6,660
	-------	-------

8. Directors' advances, credit and guarantees

Included in other debtors is an amount of £284,756 (2024 : £525,270) owing from the director. Movement on the account during the year wer as follows :

		2025
		£
	Balance owed from the director at 30 March 2024	525,270
	Monies withdrawn	248,315
	Monies introduced	(496,568)
	Interest charged	7,739
		---------
	Balance owed from the director at 28 March 2025	284,756
		---------