Sbrigyn Ymborth Cyf 31/10/2025 iXBRL

Company registration number: 15227176

Sbrigyn Ymborth Cyf

Unaudited filleted financial statements

31 October 2025

Sbrigyn Ymborth Cyf

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Sbrigyn Ymborth Cyf

Directors and other information


	Director	Mr Aled Wyn Hughes


	Company number	15227176


	Registered office	Glandwr
		Rhyd-y-Clafdy
		Pwllheli
		Gwynedd
		LL53 7YH


	Business address	Glandwr
		Rhyd-y-Clafdy
		Pwllheli
		Gwynedd
		LL53 7YH


	Accountants	WJ Matthews a'i Fab
		11-15 Bridge Street
		Caernarfon
		Gwynedd
		LL55 1AB

Sbrigyn Ymborth Cyf

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Sbrigyn Ymborth Cyf

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 Sbrigyn Ymborth Cyf 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Sbrigyn Ymborth Cyf, 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 Sbrigyn Ymborth Cyf and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sbrigyn Ymborth Cyf and its director as a body for our work or for this report.

It is your duty to ensure that Sbrigyn Ymborth Cyf 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 loss of Sbrigyn Ymborth Cyf. You consider that Sbrigyn Ymborth Cyf 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 Sbrigyn Ymborth Cyf. 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.

WJ Matthews a'i Fab

Chartered Accountants

11-15 Bridge Street

Caernarfon

Gwynedd

LL55 1AB

28 July 2026

Sbrigyn Ymborth Cyf

Statement of financial position

31 October 2025

		31/10/25		31/10/24
	Note	£	£	£	£

Current assets
Stocks		4,500		4,500
Debtors	4	1,789		1,089
Cash at bank and in hand		1,731		3,254
		_______		_______
		8,020		8,843
Creditors: amounts falling due
within one year	5	( 15,641)		( 13,482)
		_______		_______
Net current liabilities			( 7,621)		( 4,639)
			_______		_______
Total assets less current liabilities			( 7,621)		( 4,639)

			_______		_______
Net liabilities			( 7,621)		( 4,639)
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			( 7,622)		( 4,640)
			_______		_______
Shareholder deficit			( 7,621)		( 4,639)
			_______		_______

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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges 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 28 July 2026 , and are signed on behalf of the board by:

Mr Aled Wyn Hughes

Director

Company registration number: 15227176

Sbrigyn Ymborth Cyf

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in Wales. The address of the registered office is Glandwr, Rhyd-y-Clafdy, Pwllheli, Gwynedd, LL53 7YH.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership 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 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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

4. Debtors

	31/10/25	31/10/24
	£	£
Other debtors	1,789	1,089
	_______	_______

5. Creditors: amounts falling due within one year

	31/10/25	31/10/24
	£	£
Other creditors	15,641	13,482
	_______	_______

6. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

Year ended 31/10/25
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Aled Wyn Hughes	( 12,762)	-	( 12,762)
		_______	_______	_______

Period ended 31/10/24
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Aled Wyn Hughes	-	( 12,762)	( 12,762)
		_______	_______	_______

7. Controlling party

The company is controlled by its director.