REGISTERED NUMBER: 11014217 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st October 2025

for

E & G Jones Cyf

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mr E Jones

Mrs G V Jones

Mr A L Jones

REGISTERED OFFICE:

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

REGISTERED NUMBER:

11014217 (England and Wales)

ACCOUNTANTS:

Dunn & Ellis Cyf

Chartered Accountants

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

FIXED ASSETS

Tangible assets

4

646,480

633,337

Herd basis

5

160,355

142,665

806,835

776,002

CURRENT ASSETS

Stocks

203,114

166,564

Debtors

6

46,703

46,812

Cash at bank

238,538

225,145

488,355

438,521

CREDITORS

Amounts falling due within one year

7

379,260

323,967

NET CURRENT ASSETS

109,095

114,554

TOTAL ASSETS LESS CURRENT LIABILITIES

915,930

890,556

CREDITORS

Amounts falling due after more than one year

8

(177,914

)

(245,638

)

PROVISIONS FOR LIABILITIES

(70,168

)

(50,607

)

NET ASSETS

667,848

594,311

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

667,548

594,011

SHAREHOLDERS' FUNDS

667,848

594,311

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th April 2026 and were signed on its behalf by:

Mrs G V Jones - Director

Mr E Jones - Director

Mr A L Jones - Director

1.	STATUTORY INFORMATION

E & G Jones Cyf 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 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. Fixed assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

Wind turbine - 20% reducing balance

Plant & machinery - 20% reducing balance

Computer equipment - 20% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st November 2024

874,625

175,778

1,050,403

Additions

100,355

28,592

128,947

At 31st October 2025

974,980

204,370

1,179,350

DEPRECIATION

At 1st November 2024

315,788

101,278

417,066

Charge for year

95,185

20,619

115,804

At 31st October 2025

410,973

121,897

532,870

NET BOOK VALUE

At 31st October 2025

564,007

82,473

646,480

At 31st October 2024

558,837

74,500

633,337

5.	HERD BASIS

Herd

basis

£

COST

At 1st November 2024

142,665

Additions

34,690

Disposals

(17,000

)

At 31st October 2025

160,355

NET BOOK VALUE

At 31st October 2025

160,355

At 31st October 2024

142,665

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

15,002

37,043

Other debtors

31,701

9,769

46,703

46,812

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

26,248

35,487

Hire purchase contracts

10,496

7,500

Trade creditors

124,470

16,039

Taxation and social security

19,625

46,776

Other creditors

198,421

218,165

379,260

323,967

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

174,918

238,138

Hire purchase contracts

2,996

7,500

177,914

245,638

9.	RELATED PARTY DISCLOSURES

The Directors' loan account was in credit throughout the year.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E & G Jones Cyf for the year ended 31st October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of E & G Jones Cyf, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E & G Jones Cyf and state those matters that we have agreed to state to the Board of Directors of E & G Jones Cyf, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E & G Jones Cyf and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that E & G Jones Cyf has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E & G Jones Cyf. You consider that E & G Jones Cyf is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E & G Jones Cyf. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dunn & Ellis Cyf

Chartered Accountants

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

Date: .............................................