REGISTERED NUMBER: 07138085 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Cilau Fawr Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D.T. Davies

Mrs G.E.F. Davies

SECRETARY:

Mrs G.E.F. Davies

REGISTERED OFFICE:

Cilaufawr

CLYNDERWEN

Carmarthenshire

SA66 7UT

REGISTERED NUMBER:

07138085 (England and Wales)

FIXED ASSETS

Tangible assets

4

184,124

190,965

CURRENT ASSETS

Stocks

93,720

81,120

Debtors

5

13,089

13,607

Cash at bank

131,887

126,013

238,696

220,740

CREDITORS

Amounts falling due within one year

6

79,658

84,730

NET CURRENT ASSETS

159,038

136,010

TOTAL ASSETS LESS CURRENT LIABILITIES

343,162

326,975

PROVISIONS FOR LIABILITIES

24,379

28,644

NET ASSETS

318,783

298,331

CAPITAL AND RESERVES

Called up share capital

400,060

400,060

Retained earnings

(81,277

)

(101,729

)

SHAREHOLDERS' FUNDS

318,783

298,331

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

D.T. Davies - Director

Mrs G.E.F. Davies - Director

1.	STATUTORY INFORMATION

Cilau Fawr 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Imprvmts Leasehold Property

-

5% on cost

Plant and machinery

-

15% on reducing balance

Tractors

-

15% on reducing balance

Motor vehicles

-

15% 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Imprvmts

Leasehold

Plant and

Motor

Property

machinery

Tractors

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

78,513

357,173

47,800

20,692

504,178

Additions

20,449

-

-

-

20,449

At 31 March 2026

98,962

357,173

47,800

20,692

524,627

DEPRECIATION

At 1 April 2025

36,504

250,746

25,187

776

313,213

Charge for year

4,949

15,962

3,392

2,987

27,290

At 31 March 2026

41,453

266,708

28,579

3,763

340,503

NET BOOK VALUE

At 31 March 2026

57,509

90,465

19,221

16,929

184,124

At 31 March 2025

42,009

106,427

22,613

19,916

190,965

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

12,021

12,021

Other debtors

1,068

1,586

13,089

13,607

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

12,362

1,513

Taxation and social security

19,976

19,976

Other creditors

47,320

63,241

79,658

84,730

7.	RELATED PARTY DISCLOSURES

A rental charge in the sum of £5,000 was paid in the year to Mr DT Davies and Mrs GEF Davies.