0 0 Cwmni EOS Property Cyf 13229697 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is 68209 Digita Accounts Production Advanced 6.30.9574.0 true 13229697 2024-07-01 2025-06-30 13229697 2025-06-30 13229697 core:RetainedEarningsAccumulatedLosses 2025-06-30 13229697 core:RevaluationReserve 2025-06-30 13229697 core:ShareCapital 2025-06-30 13229697 core:CurrentFinancialInstruments 2025-06-30 13229697 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 13229697 core:Non-currentFinancialInstruments 2025-06-30 13229697 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 13229697 bus:SmallEntities 2024-07-01 2025-06-30 13229697 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 13229697 bus:FullAccounts 2024-07-01 2025-06-30 13229697 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 13229697 bus:RegisteredOffice 2024-07-01 2025-06-30 13229697 bus:Director1 2024-07-01 2025-06-30 13229697 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13229697 bus:Agent1 2024-07-01 2025-06-30 13229697 countries:EnglandWales 2024-07-01 2025-06-30 13229697 2024-06-30 13229697 2023-02-01 2024-06-30 13229697 2024-06-30 13229697 core:RetainedEarningsAccumulatedLosses 2024-06-30 13229697 core:RevaluationReserve 2024-06-30 13229697 core:ShareCapital 2024-06-30 13229697 core:CurrentFinancialInstruments 2024-06-30 13229697 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 13229697 core:Non-currentFinancialInstruments 2024-06-30 13229697 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 xbrli:pure iso4217:GBP

Registration number: 13229697

Cwmni EOS Property Cyf
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

Cwmni EOS Property Cyf

Contents

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

Cwmni EOS Property Cyf

Company Information

Director | Mr Llion Dwyfor Pughe

Registered office | Llety'R Eos Cemaes Machynlleth SY20 8QP

Accountants | RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Cwmni EOS Property Cyf

(Registration number: 13229697)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 365,000 | 660,000
Current assets |  |  |
Debtors | 5 | 39,295 | 37,932
Cash at bank and in hand |  | 51 | 1,543
|  | 39,346 | 39,475
Creditors: Amounts falling due within one year | 6 | (810) | (4,890)
Net current assets |  | 38,536 | 34,585
Total assets less current liabilities |  | 403,536 | 694,585
Creditors: Amounts falling due after more than one year | 6 | (332,591) | (588,798)
Provisions for liabilities |  | (13,516) | (16,955)
Net assets |  | 57,429 | 88,832
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Revaluation reserve |  | 57,621 | 72,283
Retained earnings |  | (1,192) | 15,549
Shareholders' funds |  | 57,429 | 88,832

For the financial year ending 30 June 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 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 director acknowledges his 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 4 March 2026

......................................... Mr Llion Dwyfor Pughe Director

Cwmni EOS Property Cyf

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
Llety'R Eos
Cemaes
Machynlleth
SY20 8QP

These financial statements were authorised for issue by the director on 4 March 2026.

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.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cwmni EOS Property Cyf

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade 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.

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 the director) during the year, was 0 (2024 - 0).

4 | Investment properties

| 2025 £
At 1 July | 660,000
Disposals | (276,899)
Fair value adjustments | (18,101)
At 30 June | 365,000

The fair value of the property at 30th June 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £365,000 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

Cwmni EOS Property Cyf

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | - | (4,725)
Amounts owed by related parties |  | 39,295 | 42,435
Prepayments |  | - | 222
|  | 39,295 | 37,932

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | - | 3,585
Accruals and deferred income | 810 | 810
Other creditors | - | 495
| 810 | 4,890

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 332,591 | 588,798

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 210,000 | 177,661
Other borrowings | 122,591 | 411,137
| 332,591 | 588,798