The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Tŷ Eco Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Units 1-3, Five Crosses Industrial Estate, Minera, Wrexham, LL11 3RD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents the sales value of completed work done, excluding value added tax.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Building work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity less stage payments received. Provision is made for any foreseeble losses where appropriate. In respect of long term projects lasting or expected to last in excess of 12 months, the valuation of work in progress includes a proportion of profit.

The average monthly number of persons (including directors) employed by the company during the year was:

The following transactions took place with companies having predominantly the same shareholders and boards of directors but which are neither parent, subsidiary, nor associated companies:

Tŷ Eco MMC Limited

Included in debtors at 31 October 2025 is £3,159 (2024 - £294,204) due from Tŷ Eco MMC Limited. No interest is charged on this balance.

Minera Roof Trusses Limited

Included in creditors at 31 October 2025 is £nil (2024 - £20,000) due to Minera Roof Trusses Limited. No interest is charged on this balance.

Bryn Property Company Limited    

Included in creditors at 31 October 2025 is £nil (2024 - £273,744) due to Bryn Property Company Limited. No interest is charged on this balance.