REGISTERED NUMBER: 04742317 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

G. & M. Roberts Fishing (Nefyn) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Roberts

REGISTERED OFFICE:

Dalmore

Rhodfa'r Mor

Nefyn

Pwllheli

Gwynedd

LL53 6EB

REGISTERED NUMBER:

04742317 (England and Wales)

ACCOUNTANTS:

Dunn & Ellis Cyf

Chartered Accountants

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

FIXED ASSETS

Intangible assets

4

91,600

91,600

Tangible assets

5

263,460

281,923

355,060

373,523

CURRENT ASSETS

Debtors

6

35,383

27,690

Cash at bank

127,479

97,788

162,862

125,478

CREDITORS

Amounts falling due within one year

7

439,769

417,078

NET CURRENT LIABILITIES

(276,907

)

(291,600

)

TOTAL ASSETS LESS CURRENT LIABILITIES

78,153

81,923

CREDITORS

Amounts falling due after more than one year

8

(27,819

)

(29,283

)

PROVISIONS FOR LIABILITIES

9

(48,657

)

(51,858

)

NET ASSETS

1,677

782

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,577

682

SHAREHOLDERS' FUNDS

1,677

782

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 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 27 August 2026 and were signed by:

Mr M Roberts - Director

1.	STATUTORY INFORMATION

G. & M. Roberts Fishing (Nefyn) 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.

Intangible assets

Intangible assets are measured at cost. Licence not depreciated as its value is likely to increase.

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 and 5% on reducing balance

Fixed Assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

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.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

91,600

NET BOOK VALUE

At 31 December 2025

91,600

At 31 December 2024

91,600

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

802,839

Additions

1,090

At 31 December 2025

803,929

DEPRECIATION

At 1 January 2025

520,916

Charge for year

19,553

At 31 December 2025

540,469

NET BOOK VALUE

At 31 December 2025

263,460

At 31 December 2024

281,923

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

35,383

27,690

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

2,983

2,967

Trade creditors

13,744

12,306

Taxation and social security

27,786

22,017

Other creditors

395,256

379,788

439,769

417,078

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

27,819

29,283

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

48,657

51,858

Deferred

tax

£

Balance at 1 January 2025

51,858

Provided during year

(3,201

)

Balance at 31 December 2025

48,657