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REGISTERED NUMBER: 14138403 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

ARFON DWYFOR TRAINING (WBL) LIMITED

ARFON DWYFOR TRAINING (WBL) LIMITED (REGISTERED NUMBER: 14138403) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ARFON DWYFOR TRAINING (WBL) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | A Roberts

| SECRETARY: | G D James

| REGISTERED OFFICE: | Watergate House

| 85 Watergate Street

| Chester

| CH1 2LF

| REGISTERED NUMBER: | 14138403 (England and Wales)

| ACCOUNTANTS: | Baker Knoyle Chartered Accountants

| Orbit Business Centre

| Merthyr Tydfil

| CF48 1DL

| BANKERS: | Lloyds Bank plc

| 268 High Street

| Bangor

| Gwynedd

| LL57 1RT

ARFON DWYFOR TRAINING (WBL) LIMITED (REGISTERED NUMBER: 14138403) |

BALANCE SHEET

31 JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 17,160 |  | 153,077 |  |

Cash at bank and in hand | 226,671 |  | 385,201 |  |

243,831 |  | 538,278 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,200 |  | 245,414 |  |

NET CURRENT ASSETS | 242,631 |  | 292,864 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 242,631 |  | 292,864 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 242,531 |  | 292,764 |  |

SHAREHOLDERS' FUNDS | 242,631 |  | 292,864 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 19 March 2026 and were signed by:

A Roberts - Director

ARFON DWYFOR TRAINING (WBL) LIMITED (REGISTERED NUMBER: 14138403) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Arfon Dwyfor Training (Wbl) Limited 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| On 1 August 2024, the Company's trade, together with all staff, except the director, the goodwill and all fixed assets were transferred to Grwp Llandrillo Menai a further education college. No consideration was received by the Company.

| The fixed assets transferred have been written down to a zero value in these financial statements. In all other respects there is no difference between the value of the remaining assets and liabilities using a going concern basis as compared to revaluing them at their break-up value.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill was acquired in 2022 at a nominal value of £1. This is written down to NIL following the transfer of the Company's trade on 1 August 2024.

| Tangible fixed assets

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

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 26 ).

ARFON DWYFOR TRAINING (WBL) LIMITED (REGISTERED NUMBER: 14138403) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 149,485 |  |

| Other debtors | 17,160 |  | 3,592 |  |

17,160 |  | 153,077 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 14,001 |  |

| Amounts owed to group undertakings | - |  | 80,956 |  |

| Taxation and social security | - |  | 48,697 |  |

| Other creditors | 1,200 |  | 101,760 |  |

1,200 |  | 245,414 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1.00 | 100 |  | 100 |  |

7. | ULTIMATE CONTROLLING PARTY

| The Ultimate Holding Company is Arfon Dwyfor Training Limited. Its registered office is Watergate House, 85 Watergate Street, Chester CH1 2LF.