REGISTERED NUMBER: 02280011 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Llechwedd Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J W Griffiths

Mr N F Roberts

Mr N F Roberts

Mr C J Roberts

Mr L Rushton

SECRETARY:

Mrs C W Roberts

REGISTERED OFFICE:

2 High Street

Menai Bridge

WALES

LL59 5EE

REGISTERED NUMBER:

02280011 (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

12,480

1,484

Tangible assets

5

1,195,772

1,291,021

1,208,252

1,292,505

CURRENT ASSETS

Stocks

175,000

139,000

Debtors

6

371,011

166,585

Cash at bank and in hand

168,643

513,852

714,654

819,437

CREDITORS

Amounts falling due within one year

7

339,756

443,465

NET CURRENT ASSETS

374,898

375,972

TOTAL ASSETS LESS CURRENT LIABILITIES

1,583,150

1,668,477

CREDITORS

Amounts falling due after more than one year

8

(72,020

)

(109,841

)

PROVISIONS FOR LIABILITIES

(31,910

)

(39,814

)

NET ASSETS

1,479,220

1,518,822

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,479,120

1,518,722

1,479,220

1,518,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

Mr N F Roberts - Director

1.	STATUTORY INFORMATION

Llechwedd Trading 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 initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its 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.

Land and buildings

-

4% on cost and 2% on cost

Plant and machinery etc

-

20% on cost, 15% on cost and 10% on cost

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

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.

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 46 (2025 - 52 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2025

7,420

Additions

15,600

At 28 February 2026

23,020

AMORTISATION

At 1 March 2025

5,936

Charge for year

4,604

At 28 February 2026

10,540

NET BOOK VALUE

At 28 February 2026

12,480

At 28 February 2025

1,484

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

1,361,586

1,947,278

3,308,864

Additions

-

25,760

25,760

At 28 February 2026

1,361,586

1,973,038

3,334,624

DEPRECIATION

At 1 March 2025

298,365

1,719,478

2,017,843

Charge for year

13,927

107,082

121,009

At 28 February 2026

312,292

1,826,560

2,138,852

NET BOOK VALUE

At 28 February 2026

1,049,294

146,478

1,195,772

At 28 February 2025

1,063,221

227,800

1,291,021

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

243,816

161,944

Other debtors

127,195

4,641

371,011

166,585

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

30,751

61,055

Hire purchase contracts

18,965

17,570

Trade creditors

218,348

301,554

Taxation and social security

33,063

15,107

Other creditors

38,629

48,179

339,756

443,465

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

46,886

73,822

Hire purchase contracts

25,134

36,019

72,020

109,841

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Lloyds Bank plc.

134,877

134,877

Details of the securities included on these balances can be found on the Companies House website.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors' loan accounts were in credit throughout the year.