ATH (Ty Gwyn) Limited

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of ATH (Ty Gwyn) Limited For The Year Ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of ATH (Ty Gwyn) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of ATH (Ty Gwyn) Limited , as a body, in accordance with the terms of our engagement letter dated 05 November 2007. Our work has been undertaken solely to prepare for your approval the accounts of ATH (Ty Gwyn) Limited and state those matters that we have agreed to state to the directors of ATH (Ty Gwyn) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ATH (Ty Gwyn) Limited and its directors as a body for our work or for this report.

It is your duty to ensure that ATH (Ty Gwyn) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ATH (Ty Gwyn) Limited . You consider that ATH (Ty Gwyn) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ATH (Ty Gwyn) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19 December 2025

Robert Cole & Co

Chartered Certified Accountants

Office 2 Llynfi Enterprise Centre

Heol Ty Gwyn Industrial Estate

Maesteg

CF34 0BQ

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ATH (Ty Gwyn) Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 06250431

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,000		1,000

		1,000		1,000
Creditors: Amounts Falling Due Within One Year	5	(173,802 )		(173,802 )

NET CURRENT ASSETS (LIABILITIES)			(172,802 )		(172,802 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(172,802 )		(172,802 )

NET LIABILITIES			(172,802 )		(172,802 )

CAPITAL AND RESERVES
Allotted called up and fully paid share capital	6		1,000		1,000
Profit and Loss Account			(173,802 )		(173,802 )

SHAREHOLDERS' FUNDS			(172,802)		(172,802)

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ATH (Ty Gwyn) Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Healan

Director

19 December 2025

The notes on pages 4 to 5 form part of these financial statements.

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ATH (Ty Gwyn) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

ATH (Ty Gwyn) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06250431 . The registered office is Office 2 Llynfi Enterprise Centre, Heol Ty Gwyn Industrial Estate, Maesteg, CF34 0BQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

The company has not traded during the year or the preceding financial year. During these years, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

The deficit on the balance sheet amounts to £172,802 (2024: £172,802). The company is reliant on the support of its directors for its continued existence.

2.3. Significant judgements and estimations

The significant accounting policies applied in the application of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

No significant judgements have had to be made by the directors in preparing these financial statements other than with regard to going concern above.

2.4. Financial Instruments

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.5. Consolidation

In the opinion of the directors, the company and its parent comprise a small group. The company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act 2006 not to prepare group accounts.

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ATH (Ty Gwyn) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	1,000	1,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	173,802	173,802

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

7. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is ATH Holdings Limited . ATH Holdings Limited is incorporated in England & Wales and its registered office address is Office 2 Llynfi Enterprise Centre, Heol Ty Gwyn Industrial Estate, Maesteg, CF34 0BQ . The ultimate controlling party is ATH Holdings Limited who controls 100% of the shares of ATH (Ty Gwyn) Limited .

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