REGISTERED NUMBER: 13793535 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Cambrian Trade Specialists Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

J T Huntley

M T Huntley

Registered office:

Unit 6

Cambrian Industrial Park

Clydach Vale

Tonypandy

CF40 2XX

Registered number:

13793535 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Tangible assets

4

5,134

5,750

Current assets

Debtors

5

83,341

68,762

Cash at bank

22,223

32,295

105,564

101,057

Creditors

Amounts falling due within one year

6

59,808

57,083

Net current assets

45,756

43,974

Total assets less current liabilities

50,890

49,724

Provisions for liabilities

1,284

1,438

Net assets

49,606

48,286

Capital and reserves

Called up share capital

100

100

Retained earnings

49,506

48,186

49,606

48,286

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

J T Huntley - Director

1.	Statutory information

Cambrian Trade Specialists 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.

Plant and machinery etc

-

25% on reducing balance

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.

3.	Employees and directors

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

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 April 2025

6,000

Additions

858

At 31 March 2026

6,858

Depreciation

At 1 April 2025

250

Charge for year

1,474

At 31 March 2026

1,724

Net book value

At 31 March 2026

5,134

At 31 March 2025

5,750

5.

Debtors: amounts falling due within one year

31.3.26

31.3.25

£

£

Trade debtors

34,435

30,418

Other debtors

48,906

38,344

83,341

68,762

6.

Creditors: amounts falling due within one year

31.3.26

31.3.25

£

£

Trade creditors

24,464

2,746

Taxation and social security

9,962

21,170

Other creditors

25,382

33,167

59,808

57,083

7.	Related party disclosures

The company's turnover relates solely to transactions with Huntley Trade Specialists Limited, Mr M Huntley is a directors of both companies.

All of these transactions are at market value.

Included within other creditors is a loan of £20,000 (2025 : £20,000) received from a company controlled by the director, Mr M Huntley This loan is interest free and repayable on demand.

Included within other debtors is a loan of £29,000 (2025 : £9,000) owed to a company controlled by Mr J Huntley. This loan is interest free and repayable on demand.