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Registered Number: 08742725
England and Wales
Unaudited Financial Statements
for the year ended 31 March 2025
for
TY CYSGU LIMITED

Ty Cysgu Limited Contents Page For the year ended 31 March 2025
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

Ty Cysgu Limited Company Information For the year ended 31 March 2025
Directors | Robyn Griffiths Lynda Hale
Registered Number | 08742725
Registered Office | Ty Morfa Aberkenfig Bridgend CF32 9AW
Accountants | Harries Watkins & Jones Ltd Chartered Accountants 1a Charnwood Park Bridgend CF31 3PL
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Registered Number: 08742725 Ty Cysgu Limited Balance Sheet As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 23,679 |  | 31,333
|  | 23,679 |  | 31,333
Current assets |  |  |
Debtors | 4 | 231,023 |  | 259,317
Cash at bank and in hand |  | 105,049 |  | 104,450
|  | 336,072 |  | 363,767
Creditors: amount falling due within one year | 5 | (144,043) |  | (156,127)
Net current assets |  | 192,029 |  | 207,640
Total assets less current liabilities |  | 215,708 |  | 238,973
Creditors: amount falling due after more than one year | 6 | (9,192) |  | (32,666)
Provisions for liabilities | 7 | (3,205) |  | (3,610)
Net assets |  | 203,311 |  | 202,697
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 203,211 |  | 202,597
Shareholders' funds |  | 203,311 |  | 202,697
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 31 March 2026 and were signed on its behalf by:
------------------------------- Robyn Griffiths Director
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Ty Cysgu Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Ty Cysgu Limited is a private company, limited by shares, registered in England and Wales, registration number 08742725, registration address Ty Morfa , Aberkenfig , Bridgend, CF32 9AW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Group accounts The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts. Change in accounting policy The accounts have been completed under accounting standard FRS102 (1A), a change form the previously used standard of FRS105. The change in standards has resulted in the restatement of the 2023 financial year's figures, with the balance sheet total reducing by £1,697 and the profit for the year by increased by £135. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the companys activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. Operating lease rentals Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Research and development expenditure Research and development expenditure is charged to the profit and loss account in the period in which it is incurred. Website cost Planning and operating costs for the company's website are charged to the profit and loss account as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 25% - 33% straight line
Assets on finance lease and hire purchase Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 24 (2024 : 22).
3. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 April 2024 | 66,598 |  | 66,598
Additions | 5,686 |  | 5,686
Disposals | - |  | -
At 31 March 2025 | 72,284 |  | 72,284
Depreciation
At 01 April 2024 | 35,265 |  | 35,265
Charge for year | 13,340 |  | 13,340
On disposals | - |  | -
At 31 March 2025 | 48,605 |  | 48,605
Net book values
Closing balance as at 31 March 2025 | 23,679 |  | 23,679
Opening balance as at 01 April 2024 | 31,333 |  | 31,333
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 60,213 |  | 72,398
Amount Owed by Group Undertakings | 167,853 |  | 186,919
| 228,066 |  | 259,317
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 2,957 |  | 0
| 2,957 |  | 0
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 2,303 |  | 4,508
Bank Loans & Overdrafts | 0 |  | 16,417
Taxation and Social Security | 82,821 |  | 73,522
Obligations under HP/Financial Leases | 5,699 |  | 3,063
Other Creditors | 53,220 |  | 58,617
| 144,043 |  | 156,127
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 17,755
Obligations under HP/Financial Leases | 9,192 |  | 14,911
| 9,192 |  | 32,666
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 3,610 |  | 1,697
Charged to Profit & Loss | (405) |  | 1,913
| 3,205 |  | 3,610
8. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Alon Developments Ltd | 9,000 |  | 2,250 |  | (179,997) |  | (150,475)
There is an intragroup loan provided to Alon Developments Limited by Ty Cysgu Limited, a company that is apart of the same group. Ty Cysgu Limited rents their trading premises from Alon Developments at a charge of £9,000 per annum.
9. | Ultimate Controlling Party The company's ultimate controlling party is Drudwy Group Ltd by virtue of his ownership of 100% of the issued share capital in the company. The registered office of Drudwy Group Ltd is Ty Morfa, Aberkenfig, Bridgend, Mid Glamorgan, Wales, CF32 9AW
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