REGISTERED NUMBER: 07190736 (England and Wales)

GWYN PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S R John

Mr G John

REGISTERED OFFICE:

3 Keepers Gardens

Llandough

Penarth

CF64 2JQ

REGISTERED NUMBER:

07190736 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

71,580

-

Investment property

5

2,455,000

2,385,000

2,526,580

2,385,000

CURRENT ASSETS

Debtors

6

3,632

4,703

Cash at bank

49,031

32,822

52,663

37,525

CREDITORS

Amounts falling due within one year

7

1,240,303

1,220,273

NET CURRENT LIABILITIES

(1,187,640

)

(1,182,748

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,338,940

1,202,252

CREDITORS

Amounts falling due after more than one year

8

(50,491

)

-

PROVISIONS FOR LIABILITIES

(184,476

)

(168,715

)

NET ASSETS

1,103,973

1,033,537

CAPITAL AND RESERVES

Called up share capital

4

4

Fair value reserve

9

809,061

749,713

Retained earnings

294,908

283,820

1,103,973

1,033,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st April 2026 and were signed on its behalf by:

Mr S R John - Director

1.	STATUTORY INFORMATION

Gwyn Properties 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

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Motor vehicles

-

over the duration of the lease

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

82,920

At 30th September 2025

82,920

DEPRECIATION

Charge for year

11,340

At 30th September 2025

11,340

NET BOOK VALUE

At 30th September 2025

71,580

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2024

2,385,000

Revaluations

70,000

At 30th September 2025

2,455,000

NET BOOK VALUE

At 30th September 2025

2,455,000

At 30th September 2024

2,385,000

Fair value at 30th September 2025 is represented by:

£

Valuation in 2014

312,997

Valuation in 2016

(1,436

)

Valuation in 2022

611,976

Valuation in 2025

70,000

Cost

1,461,463

2,455,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,879

3,950

Other debtors

753

753

3,632

4,703

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,430

-

Taxation and social security

68

16,700

Other creditors

1,233,805

1,203,573

1,240,303

1,220,273

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

50,491

-

9.

RESERVES

Fair

value

reserve

£

At 1st October 2024

749,713

Revaluation in the year

59,348

At 30th September 2025

809,061