RED DOT (CYMRU) LTD


Director	LLOYD JONES, Gwilym Dyfed


Company Secretary	LLOYD JONES, Gwilym Dyfed


Registered Address	73 Rhosmaen Street
	Llandeilo
	Carmarthenshire
	SA19 6LW


Registered Number	04254949 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		450,286		450,415
			450,286		450,415
Current assets
Stocks	4	45,000		75,000
Debtors		509,357		589,140
Cash at bank and on hand		558,819		353,757
		1,113,176		1,017,897
Creditors amounts falling due within one year	5	(127,541)		(106,560)
Net current assets (liabilities)			985,635		911,337
Total assets less current liabilities			1,435,921		1,361,752
Creditors amounts falling due after one year	6		(124,637)		(167,412)
Provisions for liabilities	7		(1,321)		-
Net assets			1,309,963		1,194,340
Capital and reserves
Called up share capital			10,200		10,200
Other reserves			105,801		105,801
Profit and loss account			1,193,962		1,078,339
Shareholders' funds			1,309,963		1,194,340

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 Director acknowledges 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 Director on 26 November 2025, and are signed on its behalf by:

LLOYD JONES, Gwilym Dyfed
Director
Registered Company No. 04254949

RED DOT (CYMRU) LTD

Notes to the Financial Statements
for the year ended 31 July 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.

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.

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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.

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:

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:

	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.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		15

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 August 24	445,000	56,344	1,540	502,884
Additions	-	-	3,208	3,208
At 31 July 25	445,000	56,344	4,748	506,092
Depreciation and impairment
At 01 August 24	-	52,355	114	52,469
Charge for year	-	2,606	731	3,337
At 31 July 25	-	54,961	845	55,806
Net book value
At 31 July 25	445,000	1,383	3,903	450,286
At 31 July 24	445,000	3,989	1,426	450,415

4.	Stocks

	2025	2024
	£	£
Work in progress	45,000	75,000
Total	45,000	75,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,784	3,784
Taxation and social security	80,887	69,226
Other creditors	41,319	32,000
Accrued liabilities and deferred income	1,551	1,550
Total	127,541	106,560

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	51,278	54,872
Other creditors	73,359	112,540
Total	124,637	167,412

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,321	-
Total	1,321	-

8.	Related party transactions
	As at the balance sheet date the director owed its company £178,943 (2024: £187,834). G D Lloyd-Jones is a Director and 50% shareholder of Genesis Life Ltd, Genesis Life Ltd charges Red Dot (Cymru) Ltd a fee for the commission/leads during the year. All transactions were under normal trading terms and conditions and were charged at full market value As at the balance sheet date the Red Dot (Cymru) Ltd owed Genesis Life Ltd £18,428.

Related party transactions

As at the balance sheet date the director owed its company £178,943 (2024: £187,834).

G D Lloyd-Jones is a Director and 50% shareholder of Genesis Life Ltd, Genesis Life Ltd charges Red Dot (Cymru) Ltd a fee for the commission/leads during the year. All transactions were under normal trading terms and conditions and were charged at full market value
As at the balance sheet date the Red Dot (Cymru) Ltd owed Genesis Life Ltd £18,428.

9.	Exceptional items
	During the year £70,000 of expenditure of exceptional size or incidence was recorded and related to employee negligence and was paid against the loss of reputation. The expenditure was relating to a prior year, however became recognised during the year. This was included in administrative expenses.