REGISTERED NUMBER: 09852643 (Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Croenllwm cyf

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Owen

Mrs C A Owen

A Owen

G Owen

REGISTERED OFFICE:

Croenllwm

Llanefydd

Denbigh

LL165DP

REGISTERED NUMBER:

09852643 (Wales)

ACCOUNTANTS:

Iona Edwards cyf

Chartered Accountant

19 Denbigh Street

Llanrwst

Conwy

LL26 0LL

FIXED ASSETS

Intangible assets

4

1,115

1,394

Tangible assets

5

2,187,022

2,131,485

2,188,137

2,132,879

CURRENT ASSETS

Stocks

243,750

257,100

Debtors

6

105,444

80,690

349,194

337,790

CREDITORS

Amounts falling due within one year

7

425,897

531,187

NET CURRENT LIABILITIES

(76,703

)

(193,397

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,111,434

1,939,482

CREDITORS

Amounts falling due after more than one year

8

801,766

857,726

NET ASSETS

1,309,668

1,081,756

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,309,568

1,081,656

SHAREHOLDERS' FUNDS

1,309,668

1,081,756

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 11 August 2026 and were signed on its behalf by:

A Owen - Director

1.	STATUTORY INFORMATION

Croenllwm cyf is a private company, limited by shares , registered in 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 initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements are being amortised evenly over their estimated useful life of five years.

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 cost

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.

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 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

2,722

AMORTISATION

At 1 January 2025

1,328

Charge for year

279

At 31 December 2025

1,607

NET BOOK VALUE

At 31 December 2025

1,115

At 31 December 2024

1,394

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

1,670,137

1,314,286

2,984,423

Additions

-

187,588

187,588

Disposals

-

(32,000

)

(32,000

)

At 31 December 2025

1,670,137

1,469,874

3,140,011

DEPRECIATION

At 1 January 2025

-

852,938

852,938

Charge for year

-

123,662

123,662

Eliminated on disposal

-

(23,611

)

(23,611

)

At 31 December 2025

-

952,989

952,989

NET BOOK VALUE

At 31 December 2025

1,670,137

516,885

2,187,022

At 31 December 2024

1,670,137

461,348

2,131,485

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

38,386

43,888

Other debtors

67,058

36,802

105,444

80,690

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

120,801

294,153

Trade creditors

209,485

159,724

Taxation and social security

76,334

58,011

Other creditors

19,277

19,299

425,897

531,187

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

801,766

857,726

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

449,604

497,076