0 01/11/2024 31/10/2025 2025-10-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-11-01 Sage Accounts Production 24.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 13657456 2024-11-01 2025-10-31 13657456 2025-10-31 13657456 2024-10-31 13657456 2023-11-01 2024-10-31 13657456 2024-10-31 13657456 2023-10-31 13657456 bus:RegisteredOffice 2024-11-01 2025-10-31 13657456 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 13657456 bus:Director1 2024-11-01 2025-10-31 13657456 core:FurnitureFittingsToolsEquipment 2025-10-31 13657456 core:WithinOneYear 2025-10-31 13657456 core:WithinOneYear 2024-10-31 13657456 core:RetainedEarningsAccumulatedLosses 2025-10-31 13657456 core:RetainedEarningsAccumulatedLosses 2024-10-31 13657456 core:FurnitureFittingsToolsEquipment 2024-10-31 13657456 bus:SmallEntities 2024-11-01 2025-10-31 13657456 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 13657456 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13657456 bus:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 13657456 bus:FullAccounts 2024-11-01 2025-10-31
Company registration number: 13657456
Tal Y Coed Associates Limited
Company limited by guarantee
Unaudited filleted financial statements
31 October 2025
Tal Y Coed Associates Limited
Company limited by guarantee
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Tal Y Coed Associates Limited
Company limited by guarantee
Directors and other information

| Directors | Sara Harvey
| Company number | 13657456
| Registered office | 103-104 Walter Road
|  | Swansea
|  | SA1 5QF
| Accountants | Morgan Hemp
|  | 103-104 Walter Road
|  | Swansea
|  | SA1 5QF

Tal Y Coed Associates Limited
Company limited by guarantee
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Tal Y Coed Associates Limited
Year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tal Y Coed Associates Limited for the year ended 31 October 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Tal Y Coed Associates Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Tal Y Coed Associates Limited and state those matters that we have agreed to state to the board of directors of Tal Y Coed Associates Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tal Y Coed Associates Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Tal Y Coed Associates Limited 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 Tal Y Coed Associates Limited. You consider that Tal Y Coed Associates Limited 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 Tal Y Coed Associates Limited. 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.
Morgan Hemp
Chartered Certified Accountants
103-104 Walter Road
Swansea
SA1 5QF
14 July 2026
Tal Y Coed Associates Limited
Company limited by guarantee
Statement of financial position
31 October 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 75 |  |  |  | 75 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 75 |  |  |  | 75
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 216 |  |  |  | 216 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 216 |  |  |  | 216 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 1,135) |  |  |  | ( 1,135) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 919) |  |  |  | ( 919)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 844) |  |  |  | ( 844)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 844) |  |  |  | ( 844)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | ( 844) |  |  |  | ( 844)
|  |  |  |  | _______ |  |  |  | _______
Members deficit |  |  |  |  | ( 844) |  |  |  | ( 844)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 14 July 2026 , and are signed on behalf of the board by:
Sara Harvey
Director
Company registration number: 13657456
Tal Y Coed Associates Limited
Company limited by guarantee
Notes to the financial statements
Year ended 31 October 2025
1. General information
The company is a private company limited by guarantee, registered in United Kingdom. The address of the registered office is 103-104 Walter Road, Swansea, SA1 5QF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Limited by guarantee
The Company is limited by guarantee.
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 November 2024 and 31 October 2025 | 150 | 150 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 November 2024 and 31 October 2025 | 75 | 75 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 October 2025 | 75 | 75 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 October 2024 | 75 | 75 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 216 | 216
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 1,135 | 1,135
|  |  | _______ | _______

8. Related party transactions
The director was owed £1135 (2024:£1135) by the company.