Llwy Arian Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13251959

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,000,000		1,000,000

			1,000,000		1,000,000
CURRENT ASSETS
Debtors		-		281
Cash at bank and in hand		20,254		7,736

		20,254		8,017
Creditors: Amounts Falling Due Within One Year	5	(727,452 )		(727,037 )

NET CURRENT ASSETS (LIABILITIES)			(707,198 )		(719,020 )

TOTAL ASSETS LESS CURRENT LIABILITIES			292,802		280,980

Creditors: Amounts Falling Due After More Than One Year	6		(300,863 )		(300,901 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(37,130 )		(37,130 )

NET LIABILITIES			(45,191 )		(57,051 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(45,291 )		(57,151 )

SHAREHOLDERS' FUNDS			(45,191)		(57,051)

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Llwy Arian Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jonathan Pepper

Director

26/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Llwy Arian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13251959 . The registered office is International House, 12 Constance Street, London, E16 2DQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	1,000,000

Investment properties comprise of an amount of £1,000,000 (2025: £1,000,000) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the director at period end.

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	865	865
Directors' loan accounts	726,587	726,172

	727,452	727,037

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Llwy Arian Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	300,863	300,901

Bank Loans includes £300,863 (2025: £300,901) secured by way of a fixed first charge over the underlying assets.

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	300,863		300,901

7. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	300,863		300,901

8. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, using tax rates that are expected to apply when the differences reverse.

The deferred tax liability of £37,130 (2025: £37,130) arises primarily in respect of historical revaluations of assets, where the carrying value of the assets exceeds their tax base. No deferred tax has been recognised on timing differences that are not expected to reverse in the foreseeable future.

The deferred tax balance does not represent a current tax payable and will only crystallise on the disposal of the underlying assets or when the temporary differences reverse.

	2026	2025
	£	£
Other timing differences	37,130	37,130

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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