REGISTERED NUMBER: 08328133 (Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CASGEN CYFYNGEDIG

TRADING AS

WHITEHALL

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Report of the accountants

7

DIRECTORS:

T Evans

H Pritchard

REGISTERED OFFICE:

2 Llys Onnen

Ffordd y Llyn

Parc Menai

Bangor

Gwynedd

LL57 4DF

REGISTERED NUMBER:

08328133 (Wales)

ACCOUNTANTS:

Fraser Wood Limited

Chartered Certified Accountants

2 Llys Onnen

Ffordd Y Llyn

Parc Menai

Bangor

Gwynedd

LL57 4DF

FIXED ASSETS

Tangible assets

4

202,078

207,732

CURRENT ASSETS

Stocks

13,000

11,000

Debtors

5

109

-

Investments

6

1,000

1,000

Cash at bank and in hand

489,113

465,751

503,222

477,751

CREDITORS

Amounts falling due within one year

7

(304,086

)

(317,994

)

NET CURRENT ASSETS

199,136

159,757

TOTAL ASSETS LESS CURRENT LIABILITIES

401,214

367,489

CREDITORS

Amounts falling due after more than one year

8

-

(4,168

)

PROVISIONS FOR LIABILITIES

(9,282

)

(8,721

)

NET ASSETS

391,932

354,600

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

391,832

354,500

SHAREHOLDERS' FUNDS

391,932

354,600

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 29 May 2026 and were signed on its behalf by:

T Evans - Director

1.	STATUTORY INFORMATION

Casgen Cyfyngedig is a private company, limited by shares , registered in 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.

Turnover

Turnover represents amounts receivable for food and drink, net of VAT.

Tangible fixed assets

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

Land and buildings

-

4% on cost

Plant and machinery etc

-

20% on reducing balance and 15%-33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

179,870

232,131

412,001

Additions

-

15,092

15,092

At 31 December 2025

179,870

247,223

427,093

DEPRECIATION

At 1 January 2025

25,180

179,089

204,269

Charge for year

7,194

13,552

20,746

At 31 December 2025

32,374

192,641

225,015

NET BOOK VALUE

At 31 December 2025

147,496

54,582

202,078

At 31 December 2024

154,690

53,042

207,732

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

109

-

6.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Unlisted investments

1,000

1,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,416

10,644

Trade creditors

41,045

37,544

Taxation and social security

48,786

63,241

Other creditors

209,839

206,565

304,086

317,994

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,168

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

4,416

14,812

10.	TRANSACTIONS WITH DIRECTORS

The directors loans £181,686 (31 December 2024 - £154,853) are included in creditors falling due within one year.

The company paid rent of £43,000 (31 December 2024 - £40,900) to the director for the use of business premises.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is H Pritchard.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 we have prepared for your approval the accounts of Casgen Cyfyngedig for the year ended 31 December 2025 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://rulebook.accaglobal.com.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

Fraser Wood Limited

Chartered Certified Accountants

2 Llys Onnen

Ffordd Y Llyn

Parc Menai

Bangor

Gwynedd

LL57 4DF

29 May 2026