2024-05-01 2025-04-30 2025-04-30 false 14782028 GWENFO ECM LTD 2026-03-02 false iso4217:GBP xbrli:pure 14782028 2024-04-30 14782028 2025-04-30 14782028 2024-05-01 2025-04-30 14782028 2023-04-04 14782028 2024-04-30 14782028 2023-04-05 2024-04-30 14782028 bus:SmallEntities 2024-05-01 2025-04-30 14782028 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14782028 bus:FullAccounts 2024-05-01 2025-04-30 14782028 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14782028 core:WithinOneYear 2025-04-30 14782028 core:AfterOneYear 2025-04-30 14782028 core:WithinOneYear 2024-04-30 14782028 core:AfterOneYear 2024-04-30 14782028 core:ShareCapital 2025-04-30 14782028 core:SharePremium 2025-04-30 14782028 core:RevaluationReserve 2025-04-30 14782028 core:OtherReservesSubtotal 2025-04-30 14782028 core:RetainedEarningsAccumulatedLosses 2025-04-30 14782028 core:ShareCapital 2024-04-30 14782028 core:SharePremium 2024-04-30 14782028 core:RevaluationReserve 2024-04-30 14782028 core:OtherReservesSubtotal 2024-04-30 14782028 core:RetainedEarningsAccumulatedLosses 2024-04-30 14782028 core:LandBuildings 2025-04-30 14782028 core:PlantMachinery 2025-04-30 14782028 core:Vehicles 2025-04-30 14782028 core:FurnitureFittings 2025-04-30 14782028 core:OfficeEquipment 2025-04-30 14782028 core:NetGoodwill 2025-04-30 14782028 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 14782028 core:ListedExchangeTraded 2025-04-30 14782028 core:UnlistedNon-exchangeTraded 2025-04-30 14782028 core:LandBuildings 2024-04-30 14782028 core:PlantMachinery 2024-04-30 14782028 core:Vehicles 2024-04-30 14782028 core:FurnitureFittings 2024-04-30 14782028 core:OfficeEquipment 2024-04-30 14782028 core:NetGoodwill 2024-04-30 14782028 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 14782028 core:ListedExchangeTraded 2024-04-30 14782028 core:UnlistedNon-exchangeTraded 2024-04-30 14782028 core:LandBuildings 2024-05-01 2025-04-30 14782028 core:PlantMachinery 2024-05-01 2025-04-30 14782028 core:Vehicles 2024-05-01 2025-04-30 14782028 core:FurnitureFittings 2024-05-01 2025-04-30 14782028 core:OfficeEquipment 2024-05-01 2025-04-30 14782028 core:NetGoodwill 2024-05-01 2025-04-30 14782028 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 14782028 core:ListedExchangeTraded 2024-05-01 2025-04-30 14782028 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 14782028 core:MoreThanFiveYears 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments 2025-04-30 14782028 core:Non-currentFinancialInstruments 2024-04-30 14782028 dpl:CostSales 2024-05-01 2025-04-30 14782028 dpl:DistributionCosts 2024-05-01 2025-04-30 14782028 core:LandBuildings 2024-05-01 2025-04-30 14782028 core:PlantMachinery 2024-05-01 2025-04-30 14782028 core:Vehicles 2024-05-01 2025-04-30 14782028 core:FurnitureFittings 2024-05-01 2025-04-30 14782028 core:OfficeEquipment 2024-05-01 2025-04-30 14782028 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 14782028 core:NetGoodwill 2024-05-01 2025-04-30 14782028 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 14782028 dpl:GroupUndertakings 2024-05-01 2025-04-30 14782028 dpl:ParticipatingInterests 2024-05-01 2025-04-30 14782028 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 14782028 core:ListedExchangeTraded 2024-05-01 2025-04-30 14782028 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 14782028 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 14782028 dpl:CostSales 2023-04-05 2024-04-30 14782028 dpl:DistributionCosts 2023-04-05 2024-04-30 14782028 core:LandBuildings 2023-04-05 2024-04-30 14782028 core:PlantMachinery 2023-04-05 2024-04-30 14782028 core:Vehicles 2023-04-05 2024-04-30 14782028 core:FurnitureFittings 2023-04-05 2024-04-30 14782028 core:OfficeEquipment 2023-04-05 2024-04-30 14782028 dpl:AdministrativeExpenses 2023-04-05 2024-04-30 14782028 core:NetGoodwill 2023-04-05 2024-04-30 14782028 core:IntangibleAssetsOtherThanGoodwill 2023-04-05 2024-04-30 14782028 dpl:GroupUndertakings 2023-04-05 2024-04-30 14782028 dpl:ParticipatingInterests 2023-04-05 2024-04-30 14782028 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-05 2024-04-30 14782028 core:ListedExchangeTraded 2023-04-05 2024-04-30 14782028 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-05 2024-04-30 14782028 core:UnlistedNon-exchangeTraded 2023-04-05 2024-04-30 14782028 core:NetGoodwill 2025-04-30 14782028 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 14782028 core:LandBuildings 2025-04-30 14782028 core:PlantMachinery 2025-04-30 14782028 core:Vehicles 2025-04-30 14782028 core:FurnitureFittings 2025-04-30 14782028 core:OfficeEquipment 2025-04-30 14782028 core:AfterOneYear 2025-04-30 14782028 core:WithinOneYear 2025-04-30 14782028 core:ListedExchangeTraded 2025-04-30 14782028 core:UnlistedNon-exchangeTraded 2025-04-30 14782028 core:ShareCapital 2025-04-30 14782028 core:SharePremium 2025-04-30 14782028 core:RevaluationReserve 2025-04-30 14782028 core:OtherReservesSubtotal 2025-04-30 14782028 core:RetainedEarningsAccumulatedLosses 2025-04-30 14782028 core:NetGoodwill 2024-04-30 14782028 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 14782028 core:LandBuildings 2024-04-30 14782028 core:PlantMachinery 2024-04-30 14782028 core:Vehicles 2024-04-30 14782028 core:FurnitureFittings 2024-04-30 14782028 core:OfficeEquipment 2024-04-30 14782028 core:AfterOneYear 2024-04-30 14782028 core:WithinOneYear 2024-04-30 14782028 core:ListedExchangeTraded 2024-04-30 14782028 core:UnlistedNon-exchangeTraded 2024-04-30 14782028 core:ShareCapital 2024-04-30 14782028 core:SharePremium 2024-04-30 14782028 core:RevaluationReserve 2024-04-30 14782028 core:OtherReservesSubtotal 2024-04-30 14782028 core:RetainedEarningsAccumulatedLosses 2024-04-30 14782028 core:NetGoodwill 2023-04-04 14782028 core:IntangibleAssetsOtherThanGoodwill 2023-04-04 14782028 core:LandBuildings 2023-04-04 14782028 core:PlantMachinery 2023-04-04 14782028 core:Vehicles 2023-04-04 14782028 core:FurnitureFittings 2023-04-04 14782028 core:OfficeEquipment 2023-04-04 14782028 core:AfterOneYear 2023-04-04 14782028 core:WithinOneYear 2023-04-04 14782028 core:ListedExchangeTraded 2023-04-04 14782028 core:UnlistedNon-exchangeTraded 2023-04-04 14782028 core:ShareCapital 2023-04-04 14782028 core:SharePremium 2023-04-04 14782028 core:RevaluationReserve 2023-04-04 14782028 core:OtherReservesSubtotal 2023-04-04 14782028 core:RetainedEarningsAccumulatedLosses 2023-04-04 14782028 core:AfterOneYear 2024-05-01 2025-04-30 14782028 core:WithinOneYear 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:CostValuation 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 14782028 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 14782028 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 14782028 core:Non-currentFinancialInstruments core:CostValuation 2024-04-30 14782028 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-30 14782028 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-30 14782028 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-30 14782028 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-30 14782028 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-30 14782028 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-30 14782028 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-30 14782028 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-30 14782028 bus:Director1 2024-05-01 2025-04-30 14782028 bus:Director2 2024-05-01 2025-04-30 14782028 core:FurnitureFittingsToolsEquipment 2024-04-30 14782028 core:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 14782028 core:FurnitureFittingsToolsEquipment 2025-04-30

GWENFO ECM LTD

Registered Number
14782028
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

GWENFO ECM LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | Andrea Kathryn O'Donnell
| Jamie Terence O'Donnell

Registered Address | 72 Heol Collen
| Cardiff
| CF5 5TX

Registered Number | 14782028 (England and Wales)

GWENFO ECM LTD
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 112,966 |  |  |  | 2,976
|  |  |  | 112,966 |  |  |  | 2,976
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 154,441 |  |  |  | - |  |
Cash at bank and on hand |  | 459,751 |  |  |  | 102,790 |  |
|  | 614,192 |  |  |  | 102,790 |  |
Creditors amounts falling due within one year | 6 | (274,071) |  |  |  | (37,690) |  |
Net current assets (liabilities) |  |  |  | 340,121 |  |  |  | 65,100
Total assets less current liabilities |  |  |  | 453,087 |  |  |  | 68,076
Creditors amounts falling due after one year | 7 |  |  | (9,233) |  |  |  | -
Provisions for liabilities |  |  |  | (14,025) |  |  |  | -
Net assets |  |  |  | 429,829 |  |  |  | 68,076
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 100
Profit and loss account |  |  |  | 429,629 |  |  |  | 67,976
Shareholders' funds |  |  |  | 429,829 |  |  |  | 68,076

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 March 2026, and are signed on its behalf by:
Jamie Terence O'Donnell Director Registered Company No. 14782028

GWENFO ECM LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 20 |  | -
| Vehicles | 20 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | - |  | - |  | 3,720 |  | - |  | 3,720
| Additions | 9,299 |  | 103,235 |  | 4,167 |  | 811 |  | 117,512
| At 30 April 25 | 9,299 |  | 103,235 |  | 7,887 |  | 811 |  | 121,232
| Depreciation and impairment
| At 01 May 24 | - |  | - |  | 744 |  | - |  | 744
| Charge for year | 7,522 |  | - |  | - |  | - |  | 7,522
| At 30 April 25 | 7,522 |  | - |  | 744 |  | - |  | 8,266
| Net book value
| At 30 April 25 | 1,777 |  | 103,235 |  | 7,143 |  | 811 |  | 112,966
| At 30 April 24 | - |  | - |  | 2,976 |  | - |  | 2,976

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 154,441 |  | -
| Total | 154,441 |  | -

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 10,637 |  | -
| Taxation and social security | 193,678 |  | 36,358
| Finance lease and HP contracts | 6,648 |  | -
| Other creditors | 194 |  | 82
| Accrued liabilities and deferred income | 62,914 |  | 1,250
| Total | 274,071 |  | 37,690

| Within Other creditors is an amount due the directors' of £125 (2024 : £82)

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 9,233 |  | -
| Total | 9,233 |  | -

8. | Controlling party
--- | ---
| The ultimate controlling parties are Mr Jamie O'Donnell and Mrs Andrea O'Donnell by virtue of their equal shareholding.