REGISTERED NUMBER: 10458375 (England and Wales)

CIGYDD ABERDYFI BUTCHERS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S M Fowles

REGISTERED OFFICE:

3 Copperhill Street

Aberdyfi

Gwynedd

LL35 0EU

REGISTERED NUMBER:

10458375 (England and Wales)

ACCOUNTANTS:

E W Owen & Co

Glyndwr Buildings

Glyndwr Street

Dolgellau

Gwynedd

LL40 1BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,972

7,492

5,972

7,492

CURRENT ASSETS

Stocks

2,300

2,300

Debtors

6

10,007

7,082

Cash at bank and in hand

220,980

181,590

233,287

190,972

CREDITORS

Amounts falling due within one year

7

79,779

53,614

NET CURRENT ASSETS

153,508

137,358

TOTAL ASSETS LESS CURRENT LIABILITIES

159,480

144,850

PROVISIONS FOR LIABILITIES

1,135

1,423

NET ASSETS

158,345

143,427

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

158,344

143,426

158,345

143,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 August 2026 and were signed by:

S M Fowles - Director

1.	STATUTORY INFORMATION

Cigydd Aberdyfi Butchers 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% 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 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

5,000

AMORTISATION

At 1 December 2024

and 30 November 2025

5,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

20,450

1,000

500

562

22,512

DEPRECIATION

At 1 December 2024

13,683

705

386

246

15,020

Charge for year

1,353

59

29

79

1,520

At 30 November 2025

15,036

764

415

325

16,540

NET BOOK VALUE

At 30 November 2025

5,414

236

85

237

5,972

At 30 November 2024

6,767

295

114

316

7,492

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,288

3,480

Other debtors

4,719

3,602

10,007

7,082

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

40,890

25,065

Taxation and social security

12,953

10,633

Other creditors

25,936

17,916

79,779

53,614