REGISTERED NUMBER: 01115507 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Clwyd Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G A Jones

Mrs K A Jones

Mr R O Jones

SECRETARY:

Mrs K A Jones

REGISTERED OFFICE:

Rhosddu Industrial Estate

Rhosddu

Wrexham

Clwyd

LL11 4YL

REGISTERED NUMBER:

01115507 (England and Wales)

ACCOUNTANTS:

Guy Walmsley Limited

3 Grove Road

Wrexham

LL11 1DY

FIXED ASSETS

Property, Plant & Equipment

5

13,067

17,235

Investment property

6

2,960,000

2,960,000

2,973,067

2,977,235

CURRENT ASSETS

Debtors

7

474,117

404,749

Cash at bank

-

2,600

474,117

407,349

CREDITORS

Amounts falling due within one year

8

288,990

195,517

NET CURRENT ASSETS

185,127

211,832

TOTAL ASSETS LESS CURRENT LIABILITIES

3,158,194

3,189,067

CREDITORS

Amounts falling due after more than one year

9

(25,817

)

(37,511

)

PROVISIONS FOR LIABILITIES

(3,976

)

(3,275

)

NET ASSETS

3,128,401

3,148,281

CAPITAL AND RESERVES

Called up share capital

100

100

Fair Value Reserve

11

1,596,848

1,596,848

Retained earnings

1,531,453

1,551,333

SHAREHOLDERS' FUNDS

3,128,401

3,148,281

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 9 August 2026 and were signed on its behalf by:

Mrs K A Jones - Director

Mr G A Jones - Director

1.	STATUTORY INFORMATION

Clwyd Properties Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Deferred government grants

Deferred government grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

46,976

Disposals

(1,779

)

At 31 December 2025

45,197

DEPRECIATION

At 1 January 2025

29,741

Charge for year

3,794

Eliminated on disposal

(1,405

)

At 31 December 2025

32,130

NET BOOK VALUE

At 31 December 2025

13,067

At 31 December 2024

17,235

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

2,960,000

NET BOOK VALUE

At 31 December 2025

2,960,000

At 31 December 2024

2,960,000

The investment properties were revalued on the basis of open market Value at £2,960,000 on 30th September 2018 by Mr F H W Crewe a member of the Royal Institute of Chartered Surveyors on behalf of Beresford Adams Commercial Limited.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

41,659

15,599

Other debtors

432,458

389,150

474,117

404,749

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

21,723

8,909

Hire purchase contracts

1,754

3,508

Trade creditors

24,455

16,706

Taxation and social security

23,425

22,093

Other creditors

217,633

144,301

288,990

195,517

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

11,795

21,735

Hire purchase contracts

14,022

15,776

25,817

37,511

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdraft

12,810

-

Bank loans

20,708

30,644

Hire purchase contracts

15,776

19,284

49,294

49,928

Hire purchase agreements are secured on the assets to which they relate.

Bank overdraft is secured by a fixed and floating charge over the assets of the company.

11.

RESERVES

Fair

Value

Reserve

£

At 1 January 2025

and 31 December 2025

1,596,848

12.	RELATED PARTY DISCLOSURES

During the year ended 31.12.25 Graham Jones Contract Lifting Limited, occupied a unit owned by Clwyd Properties Limited on a rent free basis. Graham Jones Contract Lifting Limited is owned and controlled by Mr G A Jones, who is also a director and shareholder in Clwyd Properties Limited.

As at the 31.12.2025 the sum of £89,524 was owed to the directors. No interest was payable on the loans during the year, and the loans are repayable on demand.