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REGISTERED NUMBER: 06302163 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Edwards of Conwy Ltd

Edwards of Conwy Ltd (Registered number: 06302163)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Edwards of Conwy Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | I G Edwards

| SECRETARY: | Mrs C Edwards

| REGISTERED OFFICE: | 18 High Street

| Conwy

| LL32 8DE

| REGISTERED NUMBER: | 06302163 (England and Wales)

| ACCOUNTANTS: | Pareto Tax & Wealth LLP

| The Old Schoolhouse

| 5-7 Byrom Street

| Manchester

| M3 4PF

Edwards of Conwy Ltd (Registered number: 06302163)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 162,900 |  | 217,200 |  |

Tangible assets | 5 | 72,727 |  | 73,909 |  |

Investment property | 6 | 503,067 |  | - |  |

738,694 |  | 291,109 |  |

CURRENT ASSETS

Stocks | 60,115 |  | 54,727 |  |

Debtors | 7 | 139,038 |  | 62,843 |  |

Cash at bank | 98,529 |  | 559,315 |  |

297,682 |  | 676,885 |  |

CREDITORS

Amounts falling due within one year | 8 | 185,238 |  | 215,483 |  |

NET CURRENT ASSETS | 112,444 |  | 461,402 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 851,138 |  | 752,511 |  |

PROVISIONS FOR LIABILITIES | 9 | 13,710 |  | 13,023 |  |

NET ASSETS | 837,428 |  | 739,488 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 837,328 |  | 739,388 |  |

SHAREHOLDERS' FUNDS | 837,428 |  | 739,488 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Edwards of Conwy Ltd (Registered number: 06302163)

Balance Sheet - continued

31 December 2025

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 1 April 2026 and were signed by:

I G Edwards - Director

Edwards of Conwy Ltd (Registered number: 06302163)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Edwards of Conwy Ltd 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

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents invoiced sales of goods despatched, excluding value added tax. Sales are recognised at the point of despatch.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Improvements to property | - | Straight line over 15 years

| Plant and machinery | - | 12.5% on cost

| Fixtures and fittings | - | 12.5% on cost

| Motor vehicles | - | 10% - 33% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes direct expenditure on packaging materials and ingredients.

| 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.

Edwards of Conwy Ltd (Registered number: 06302163)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 26 (2024 - 27 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,086,000 |  |

| AMORTISATION

| At 1 January 2025 | 868,800 |  |

| Charge for year | 54,300 |  |

| At 31 December 2025 | 923,100 |  |

| NET BOOK VALUE

| At 31 December 2025 | 162,900 |  |

| At 31 December 2024 | 217,200 |  |

Edwards of Conwy Ltd (Registered number: 06302163)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 67,071 |  | 245,394 |  | 422,057 |  | 28,305 |  | 762,827 |  |

| Additions | - |  | 18,256 |  | - |  | - |  | 18,256 |  |

| At 31 December 2025 | 67,071 |  | 263,650 |  | 422,057 |  | 28,305 |  | 781,083 |  |

| DEPRECIATION

| At 1 January 2025 | 48,271 |  | 199,277 |  | 413,065 |  | 28,305 |  | 688,918 |  |

| Charge for year | 4,472 |  | 12,448 |  | 2,518 |  | - |  | 19,438 |  |

| At 31 December 2025 | 52,743 |  | 211,725 |  | 415,583 |  | 28,305 |  | 708,356 |  |

| NET BOOK VALUE

| At 31 December 2025 | 14,328 |  | 51,925 |  | 6,474 |  | - |  | 72,727 |  |

| At 31 December 2024 | 18,800 |  | 46,117 |  | 8,992 |  | - |  | 73,909 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 506,183 |  |

| At 31 December 2025 | 506,183 |  |

| DEPRECIATION

| Charge for year | 3,116 |  |

| At 31 December 2025 | 3,116 |  |

| NET BOOK VALUE

| At 31 December 2025 | 503,067 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 38,472 |  | 41,900 |  |

| Directors' current accounts | 88,252 |  | 7,932 |  |

| VAT | 7,509 |  | 7,100 |  |

| Prepayments | 4,805 |  | 5,911 |  |

139,038 |  | 62,843 |  |

Edwards of Conwy Ltd (Registered number: 06302163)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 109,106 |  | 96,148 |  |

| Tax | 32,550 |  | 62,555 |  |

| Social security and other taxes | 10,369 |  | 9,450 |  |

| Other creditors | 5,692 |  | 7,493 |  |

| Amount due from related undertaking | 9,797 |  | 9,050 |  |

| Accrued expenses | 17,724 |  | 30,787 |  |

185,238 |  | 215,483 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 13,710 |  | 13,023 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 13,023 |  |

| Provided during year | 687 |  |

| Balance at 31 December 2025 | 13,710 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At 31st December 2025, I G Edwards owed the company £88,252 (2024: £7,932). The loan is repayable on demand and interest of £1,006 has been charged in the year (2024: £Nil).

11. | RELATED PARTY DISCLOSURES

| During the year the company purchased goods to the value of £137,795 (2024: £133,554) from and sold goods to the value of £672 (2024: £1,785) to The Traditional Welsh Sausage Company Limited, a company owned by I G Edwards, the director of the company. At 31st December 2025, the company owed £9,797 (2024: £9,050) to The Traditional Welsh Sausage Company Limited. Both sales and purchases were made on a normal trading basis.

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by I G Edwards, the director and majority shareholder.