REGISTERED NUMBER: 00868698 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

W.G. Davies (Tobacconist Cowbridge)

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

T G Davies

Mrs C A Davies

Secretary:

Mrs C Davies

Registered office:

38 High Street

Cowbridge

South Glamorgan

CF71 7AG

Registered number:

00868698 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

9 Court Road

Bridgend

CF31 1BE

Fixed assets

Property, plant and equipment

4

2,068

714

Current assets

Inventories

5

17,500

17,500

Debtors

6

16,608

20,065

Cash at bank and in hand

281,545

249,018

315,653

286,583

Creditors

Amounts falling due within one year

7

44,169

37,422

Net current assets

271,484

249,161

Total assets less current liabilities

273,552

249,875

Capital and reserves

Called up share capital

8

3,000

3,000

Retained earnings

270,552

246,875

Shareholders' funds

273,552

249,875

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 12 May 2026 and were signed on its behalf by:

T G Davies - Director

1.	Statutory information

W.G. Davies (Tobacconist Cowbridge) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue 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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 5 (2025 - 5 ) .

4.	Property, plant and equipment

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 March 2025

23,896

5,141

29,037

Additions

1,657

-

1,657

At 28 February 2026

25,553

5,141

30,694

Depreciation

At 1 March 2025

23,276

5,047

28,323

Charge for year

279

24

303

At 28 February 2026

23,555

5,071

28,626

Net book value

At 28 February 2026

1,998

70

2,068

At 28 February 2025

620

94

714

5.	Inventories

28.2.26

28.2.25

£

£

Stocks

17,500

17,500

6.

Debtors: amounts falling due within one year

28.2.26

28.2.25

£

£

Trade debtors

16,608

13,851

Other debtors

-

6,214

16,608

20,065

7.

Creditors: amounts falling due within one year

28.2.26

28.2.25

£

£

Trade creditors

10,121

8,614

Tax

8,050

8,147

Social security and other taxes

35

-

VAT

4,057

3,449

Directors' current accounts

18,406

14,168

Accrued expenses

3,500

3,044

44,169

37,422

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

3,000

Ordinary

£1

3,000

3,000

9.	Ultimate controlling party

The ultimate controlling party is T G Davies.