Registration number: 15268733

Lle Tarw Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Lle Tarw Ltd

Company Information

Director

Ms Sara Bull

Registered office

Lle Tarw Brecon Road Ynyswen Swansea SA9 1YR

Bankers

Lloyds Bank Plc PO Box 1000 BX1 1LT

Accountants

W J James & Co Bishop House 10 Wheat Street Brecon Powys LD3 7DG

Lle Tarw Ltd

(Registration number: 15268733)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	47,103	38,095
Current assets
Stocks		2,674	1,300
Debtors	5	-	365
Cash at bank and in hand		10,928	4,749
		13,602	6,414
Creditors: Amounts falling due within one year	6	(48,891)	(32,423)
Net current liabilities		(35,289)	(26,009)
Net assets		11,814	12,086
Capital and reserves
Called up share capital		1	1
Retained earnings		11,813	12,085
Shareholders' funds		11,814	12,086

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 September 2026
 

......................................... Ms Sara Bull Director

Lle Tarw Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lle Tarw
Brecon Road
Ynyswen
Swansea
SA9 1YR

These financial statements were authorised for issue by the director on 18 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	33.3% on cost and 20% reducing balance
Motor vehicles	25% on reducing balance

Lle Tarw Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Lle Tarw Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	17,801	25,750	43,551
Additions	22,611	-	22,611
At 30 November 2025	40,412	25,750	66,162
Depreciation
At 1 December 2024	896	4,560	5,456
Charge for the year	8,309	5,294	13,603
At 30 November 2025	9,205	9,854	19,059
Carrying amount
At 30 November 2025	31,207	15,896	47,103
At 30 November 2024	16,905	21,190	38,095

5

Debtors

Current	2025 £	2024 £
Other debtors	-	365
	-	365

Lle Tarw Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	43,982	32,402
Trade creditors		994	-
Taxation and social security		3,683	-
Accruals and deferred income		219	-
Other creditors		13	21
		48,891	32,423

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	43,982	32,402