REGISTERED NUMBER: 03187463 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

HUWS EUGRAD CYF

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

2,717

3,852

CURRENT ASSETS

Stocks

800

1,000

Debtors

5

140,367

243,453

Cash at bank

21,594

10,791

162,761

255,244

CREDITORS

Amounts falling due within one year

6

34,978

102,405

NET CURRENT ASSETS

127,783

152,839

TOTAL ASSETS LESS CURRENT LIABILITIES

130,500

156,691

CREDITORS

Amounts falling due after more than one year

7

20,000

26,668

NET ASSETS

110,500

130,023

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

110,480

130,003

110,500

130,023

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

E E Hughes - Director

1.	STATUTORY INFORMATION

Huws Eugrad Cyf is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03187463

Registered office:

Eugrad

Brynteg

Ynys Mon

LL78 7JF

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

Turnover represents net invoiced work done and amounts due on contracts, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks and Work In Progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete items. Work In Progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses .

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

57,278

DEPRECIATION

At 1 October 2024

53,426

Charge for year

1,135

At 30 September 2025

54,561

NET BOOK VALUE

At 30 September 2025

2,717

At 30 September 2024

3,852

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

76,608

174,587

Amounts recoverable on contract

1,600

5,000

Other debtors

62,159

63,866

140,367

243,453

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

3,954

9,132

Taxation and social security

2,542

1,380

Other creditors

28,482

81,893

34,978

102,405

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,668

Other creditors

20,000

20,000

20,000

26,668