Dr Laurence Glyn Williams Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 9881675

Dr Laurence Glyn Williams Limited

Filleted Unaudited Financial Statements

31 May 2026

Dr Laurence Glyn Williams Limited

Financial Statements

Period from 1 April 2025 to 31 May 2026

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 5

Dr Laurence Glyn Williams Limited

Statement of Financial Position

31 May 2026

	31 May 26	31 Mar 25
Note	£	£

Fixed assets

Tangible assets	6	–	7,960

Current assets

Cash at bank and in hand	–	28,158

Creditors: amounts falling due within one year	7	–	( 99,091)
		----	--------
Net current liabilities		–	( 70,933)
		----	--------
Total assets less current liabilities		–	( 62,973)
		----	--------

Capital and reserves

Called up share capital	8	76,000	4
Profit and loss account		( 76,000)	( 62,977)
		--------	--------
Shareholders deficit		–	( 62,973)
		--------	--------

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.

For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 July 2026 , and are signed on behalf of the board by:

Ms S Jackson
Director

Company registration number: 9881675

Dr Laurence Glyn Williams Limited

Notes to the Financial Statements

Period from 1 April 2025 to 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Barn Barch Farm, Roch, Haverfordwest, Pembrokeshire, SA62 6HE, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods and services is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 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.

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:

Plant and Machinery	-	25% reducing balance
Office Equipment	-	25% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2025: 2 ).

5. Tax on loss

Major components of tax expense

	Period from
	1 Apr 25 to	Year to
	31 May 26	31 Mar 25
	£	£

Current tax:

UK current tax expense	–	5
	----	----
Tax on loss	–	5
	----	----

6. Tangible assets

	Plant and Machinery	Office Equipment	Total
	£	£	£
Cost
At 1 April 2025	23,066	2,673	25,739
Disposals	( 23,066)	( 2,673)	( 25,739)
	--------	-------	--------
At 31 May 2026	–	–	–
	--------	-------	--------
Depreciation
At 1 April 2025	15,723	2,056	17,779
Disposals	( 15,723)	( 2,056)	( 17,779)
	--------	-------	--------
At 31 May 2026	–	–	–
	--------	-------	--------
Carrying amount
At 31 May 2026	–	–	–
	--------	-------	--------
At 31 March 2025	7,343	617	7,960
	--------	-------	--------

7. Creditors: amounts falling due within one year

	31 May 26	31 Mar 25
	£	£
Trade creditors	–	62
Social security and other taxes	–	388
Other creditors	–	98,641
	----	--------
	–	99,091
	----	--------

8. Called up share capital

Issued, called up and fully paid

	31 May 26		31 Mar 25
	No.	£	No.	£
Ordinary shares of £ 1 each	75,998	75,998	2	2
Ordinary A shares of £ 1 each	1	1	1	1
Ordinary B shares of £ 1 each	1	1	1	1
	--------	--------	----	----
	76,000	76,000	4	4
	--------	--------	----	----

9. Related party transactions

The company was under the control of Dr LG Williams and Ms S Jackson throughout the current and previous year. During the year the company paid dividends of £nil (2025 - £nil) to the shareholders.