REGISTERED NUMBER: 13883530 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

NANT YR ODYN CYF

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G. Hughes

Mrs E. A. Hughes

REGISTERED OFFICE:

Llanfawr .

Llangristiolus

Ynys Mon

LL77 7YE

REGISTERED NUMBER:

13883530 (England and Wales)

ACCOUNTANTS:

Richard Williams & Co

Chartered Accountants

The Old Police Station

Gaerwen

Anglesey

LL60 6BL

FIXED ASSETS

Tangible assets

4

688,643

686,157

CURRENT ASSETS

Stocks

8,159

8,649

Debtors

5

1,082

160,673

Cash at bank and in hand

95,789

45,485

105,030

214,807

CREDITORS

Amounts falling due within one year

6

294,465

76,097

NET CURRENT (LIABILITIES)/ASSETS

(189,435

)

138,710

TOTAL ASSETS LESS CURRENT LIABILITIES

499,208

824,867

CREDITORS

Amounts falling due after more than one year

7

213,484

650,023

NET ASSETS

285,724

174,844

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

285,624

174,744

285,724

174,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 30th October 2026 and were signed on its behalf by:

Mrs E. A. Hughes - Director

1.	STATUTORY INFORMATION

Nant Yr Odyn Cyf 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.

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 22 (2025 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st February 2025

225,010

475,752

700,762

Additions

-

8,765

8,765

At 31st January 2026

225,010

484,517

709,527

DEPRECIATION

At 1st February 2025

-

14,605

14,605

Charge for year

-

6,279

6,279

At 31st January 2026

-

20,884

20,884

NET BOOK VALUE

At 31st January 2026

225,010

463,633

688,643

At 31st January 2025

225,010

461,147

686,157

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,082

53,656

Other debtors

-

107,017

1,082

160,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

19,542

19,337

Taxation and social security

17,742

14,250

Other creditors

257,181

42,510

294,465

76,097

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

213,484

650,023

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Loan

213,484

650,023