ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 10535291

ANTUR CWE CYF

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2026

ANTUR CWE CYF

REGISTERED NUMBER: 10535291

BALANCE SHEET

AS AT 5 APRIL 2026

		As restated
	2026	2025
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	82,448		40,904
Cash at bank and in hand	5	18,857		8,155
		101,305		49,059
Creditors: amounts falling due within one year	6	(101,295)		(37,892)
Net current assets			10		11,167
Total assets less current liabilities			10		11,167
Creditors: amounts falling due after more than one year	7		-		(1,667)

Net assets			10		9,500

Capital and reserves
Called up share capital	10	10
Profit and loss account	-	9,490
	10	9,500

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Wallace

Director

Date: 23 August 2026

The notes on pages 2 to 6 form part of these financial statements.

Page 1

ANTUR CWE CYF

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

1.	General information

Antur Cwe Cyf is a company limited by shares, incorporated in Wales within the United Kingdom. The address of the registered office is given in the company information page of the financial statements.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

After making appropriate enquiries, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Directors of the company have prepared income and expenditure and cash flow forecasts for the forthcoming year and are satisfied that the financial statements should be prepared on a going concern basis.

Page 2

ANTUR CWE CYF

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

ANTUR CWE CYF

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

2.Accounting policies (continued)

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Debtors

						As restated
					2026	2025
					£	£


Trade debtors	48,955	9,888
Amounts owed by group undertakings	-	10,291
Other debtors	12,982	11,225
Called up share capital not paid	10	10
Prepayments and accrued income	20,501	9,490
	82,448	40,904

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	18,857	8,155
	18,857	8,155

Page 4

ANTUR CWE CYF

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	1,667	10,000
Trade creditors	40,471	20,131
Amounts owed to group undertakings	47,687	-
Other creditors	208	-
Accruals and deferred income	11,262	7,761
	101,295	37,892

7.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	-	1,667
	-	1,667

Amounts falling due within one year
Bank loans	1,667	10,000
	1,667	10,000
Amounts falling due 1-2 years
Bank loans	-	1,667
	-	1,667


	1,667	11,667

Page 5

ANTUR CWE CYF

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

9.	Prior year adjustment

A prior year adjustment has been made to correct an understatement of prepayments relating to the year ended 05 April 2025. The adjustment increases opening reserves at 06 April 2025 and increases prepayments by £9,490.

10.	Controlling party

The ultimate parent undertaking controlling party of this company is Ymddiriedolaeth Clough Williams-Ellis Foundation, a registered charity in England and Wales, which prepares consolidated financial statements into which the company is consolidated.

11.	Auditors' information

The auditors' report on the financial statements for the year ended 5 April 2026 was unqualified.

The audit report was signed on 25 August 2026 by Andrew Malpass BA FCA (Senior statutory auditor) on behalf of WR Partners.

Page 6