REGISTERED NUMBER: 05958594 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Simdde Lân Cyf

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Williams

Mrs E L Williams

SECRETARY:

Mr A Williams

REGISTERED OFFICE:

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

REGISTERED NUMBER:

05958594 (England and Wales)

ACCOUNTANTS:

Dunn & Ellis Cyf

Chartered Accountants

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

FIXED ASSETS

Tangible assets

4

1,465

1,830

CURRENT ASSETS

Stocks

24,000

-

Debtors

5

13,465

54,638

Cash at bank

81,162

53,823

118,627

108,461

CREDITORS

Amounts falling due within one year

6

5,647

14,912

NET CURRENT ASSETS

112,980

93,549

TOTAL ASSETS LESS CURRENT LIABILITIES

114,445

95,379

PROVISIONS FOR LIABILITIES

278

348

NET ASSETS

114,167

95,031

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

114,067

94,931

SHAREHOLDERS' FUNDS

114,167

95,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Mr A Williams - Director

1.	STATUTORY INFORMATION

Simdde Lân Cyf 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.

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.

Tangible fixed assets

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

Plant and machinery - 20% reducing balance

Fixtures and fittings - 20% reducing balance

Motor vehicles - 20% reducing balance

Computer equipment - 20% reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

23,954

DEPRECIATION

At 1 November 2024

22,124

Charge for year

365

At 31 October 2025

22,489

NET BOOK VALUE

At 31 October 2025

1,465

At 31 October 2024

1,830

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

13,465

54,638

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

-

570

Taxation and social security

3,880

13,838

Other creditors

1,767

504

5,647

14,912

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mr A Williams

Balance outstanding at start of year

39,897

40,582

Amounts advanced

-

6,381

Amounts repaid

(39,897

)

(7,066

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

39,897