REGISTERED NUMBER: 12551757 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Cwmni Arian Cyf

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

80,132

85,474

Tangible assets

5

5,483

5,912

85,615

91,386

CURRENT ASSETS

Debtors

6

31,791

18,588

Investments

7

7,240

7,240

Cash at bank

140,511

116,522

179,542

142,350

CREDITORS

Amounts falling due within one year

8

70,986

68,051

NET CURRENT ASSETS

108,556

74,299

TOTAL ASSETS LESS CURRENT LIABILITIES

194,171

165,685

CREDITORS

Amounts falling due after more than one year

9

-

(13,600

)

PROVISIONS FOR LIABILITIES

10

(1,371

)

(1,419

)

NET ASSETS

192,800

150,666

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

192,700

150,566

SHAREHOLDERS' FUNDS

192,800

150,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

C Evans - Director

1.	STATUTORY INFORMATION

Cwmni Arian Cyf is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12551757

Registered office:

Barclays Bank Chambers

64 High Street

Pwllheli

Gwynedd

LL53 5RR

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 2022, is being amortised evenly over its estimated useful life of twenty 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

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

106,843

AMORTISATION

At 1 April 2025

21,369

Charge for year

5,342

At 31 March 2026

26,711

NET BOOK VALUE

At 31 March 2026

80,132

At 31 March 2025

85,474

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

13,882

Additions

1,398

At 31 March 2026

15,280

DEPRECIATION

At 1 April 2025

7,970

Charge for year

1,827

At 31 March 2026

9,797

NET BOOK VALUE

At 31 March 2026

5,483

At 31 March 2025

5,912

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

30,491

14,807

Other debtors

1,300

3,781

31,791

18,588

7.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Unlisted investments

7,240

7,240

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

728

-

Taxation and social security

43,906

36,138

Other creditors

26,352

31,913

70,986

68,051

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

-

13,600

10.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

1,371

1,419

Deferred

tax

£

Balance at 1 April 2025

1,419

Credit to Statement of Income and Retained Earnings during year

(48

)

Balance at 31 March 2026

1,371