REGISTERED NIlI1BER. 09619638 {England and Wales)
AIVEN T114DIYG LIIWIITED
Report of the Directors and
-ingn¢ig1 Statements
for the Year Ended 31 Trlarch 2025
Xeinadln Audit Limited
Chartered Accountants
& siatulnry Auditars
Suitc 2d
Building l Eastern Business Park
St Mellons
C.ardilT
Siiuth Glamorgan
CF3 SEA
AWEN TRADING LIMITED
Contents of the Financial Statement5
ror the Year Ended 31 March 2025
Com pan). Informatio
Report of the Dire£tor5
Report of the Independent .4udilors
Income Statement
ilalance Sheet
Plotes lo the Finartcial Statements
Trading Profit gnd Loss Atcount
13
AWEN TRADING LIMITED
Company Information
ror tlie Year Ended 31 March 20?
DIRECTORS:
W J Lampion
D R Hughes
P D Roberts
D 1 Srhiiih
N M Thomas
SF.CRF.TARI':
D R Hughe5
REGISTERED OFFICE:
StdblL. UffiLLs Ilryn8drnV Park
14rynmcnyn
lJriLlg>cn
cr39 IIIJLI
RF.GISTERED NU[BER.
U9619638 {k.'n¥yland ¢ind Will¢>)
AUDITORS:
Xeinudiii Audit I,iniil¢d
ChartLr¥d ALiUlinll5
& StatulJry Audiiors
Suit¢ 2d
Biiilding l F.asicrn Ilusincss Park
St ML'llon5
CJrdi l-l-
8oiith Glaniorgan
LF3 51.;A
Awen Trading Lin)ited
Report of the Dlreetors
for the Year Ended 31 .arCh 2025
The director¥ prLscnt IhcTr rq)vrt with th¢ financial staiemcnls of the ¢QTnpany for Ihc ycar cndcd 31 March 2025.
r)tRECT(IRS
The directurs showry below knve held vffice during the whole of the period l April 20?4 to the dJt¢ of thi5 report.
W J Caryion
D R Hughes
P D Robens
L) M Smitli
N M Thon?as
PARENT VNDF,RTAKJNG
The parent company of Awen Truding Limited is AweD Cultural Trust.
Awen CultLiral Trwst is a iegistered company in b.ngland and Wales whose registered oftict T8 Stable Oftices. BTgarW Park.
BryThnienyn, Fjridgend. Wale5, CF32 8UU.
Awen c.ultural Tru.4t compil¢s consolidated financial stalcmcnts whi¢h cali be viewed on the Charity Lommission web.qiie.
STATEMEN'f OF DIRF.C.TORS' KLSPONSIBILII"ILS
The direclor8 are rL5punsiblL for prepaTing the Repon ol. Ihe Direclnrs and the financial siatetneDts in accordance applicabl¢ law
and TebTrula¢ions.
Compuny law requires the dircctors tn prcpLr¢ fiT]aiicial sta¢erncnts. for eaLh financial yC&Lr. UndeT Ihit law the directors have elc¢tcd
10 prepar¢ thc financial slaLwn¢ml.% in accordance with Unil¢d kinsdom Cyencrally Atcepted AcLoiiniinÉ l)ractice (Unilcd Kingdom
Ac¢ouriiini* .8tandards and dpplicablc law), inclu(ling finaii¢ial R¢pi?rting Standard 102 'Thc F'inancial Reporting Siandthrd
Dpplicablc in Ihc UK iLnd Repiiblic of ITeland'. Undir Company law ibc director& musl nTrt approvc Ihc fiiiancial 5tatLmcnt% unless
Lhey ar¢ slltisfild th81 they give li tnTe and fair vicw of the state of affairs of ihc company artd of the profil or of Ihc cnmpany fvr
thdL period. In prepaxng Ihesc finJnLial stateiiienl.4, th¥ Jir¢¢tnT¥ dre required to..
sclcct suitoblc accvunling policies and Ih¢n apply theni crjnsislcntly,
make judg¢menlb and aLbounting cslimates thal are TLusonat>le and pnJd¢nl:
pr¢parc the finarteial statements on the going CODC¢Tn busis unles.1 1¢ 14 inappropriate to PTcsume that the compony will coniinue in
busiiiess.
The dire¢tprs are responsiblc IOT keepin8 adequatL accounting reL(Irdb thol ur¢ sutTici¢nl Ir> .show artd Lxplain ih¢ company'.v
IrAns8ctions disc105e witl) rca%vn#bl¢ accuracy at any time th¢ tinanciul positioii gf the company anil ¢Dablc them to ensurc thai
the fiDancial staiem¢nt8 Gotnply wiib the Companies A¢t 2006. 'They are alsn respr)nsiblc for safe¥uJrdirtg the as5elS Df the Lompany
and hence for taking reasonable steps for thc prevcntion and detLction olfraud and oiher irrL'gularitiL'¥.
STATEhlFN'f As"i'O DISCLOSIIIU. ()li INFORMA'finN TO AUI)ITOR5
Si) far as ihc directors thrc uwore, thcre is no relevant audit inforniation l¢lY dcfined by Section 418 of th¢ Companics Aci 2.006) of
which Ih¢ eompany'g uudilols are unawtmaiion.
AIIDITOKS
TILE Auth'wrs, Xoinrdthn Auth't Limited, will be ptoposa for T¢ryapwTrItstsnt1 ai rorthconiin Annual (ien•r4LI M¢clwi.
Ttus report hELg been prcparcd in aL'eordance with the provision8 nf PArt 15 of the Companies Act 2006 rclaung to small conipaDie4.
ON BEHALF OF THE BOARD:
D R Huglie.8- Dirccts>T
Page 2
Report of the Independent Auditors to the Member5 of
Aiyen Trading Limited
(>pinion
Il'e hal-c duditcd (hi lin<in¥ial siaiLmcnis of Ali'en 'l'radinv
Limiled (the 'Lump2tny'l fui Ihe ycat cndLd 31 Maich 202) w'hich comprise the Inc4)me
Sidlenieiil: B<il tlie -.1cial %tdtenienis. includinn a fumM ol- signifiLant accouIiting policiL.%. I hi finanLIJ Tlpurtin
frdmeis-ork Ih(]t been applied iii tlieir prepiifdtii)n IS IL ppli¢dblL law and Uniicd Kingdoni Accouniing Sithdard.%, inLluding F InamLial l.
In oiii opinion the finthciilj Sl<iietnettrls'.
gii'c a tru¢ lair vi¢K uf Ihc stall of Ihc company's aft'airs as at 31 March 202) and of ils Iv%$ for the yeaT then ended.,
li'¢ been pr(iP¥rli' prepared in aLLordaDLe %viih United kinuijcim Generallk ALcepied klccounting PraLlice" and
have bcen piepared in accord8nLf with Ihe requirernenis of Ihe CL)mpanies Act 2n06.
Ilasi8 for npininii
I'L cunduilLd uui lludil in aLcurduncc with Inlemalional Standards on Auditing IUKI IISAs IUK}I ]d applicable law.. Our rLswnsibilitliS un(Jcr
thofc standard.% are ftirthir desLrihu'd In th¥ iludiior%' rLspollsibilitiLs loi thl audil uf IhL Iin<lnLI(11 S1(IILrnLnls SgLlion ol. uur r¢port. Il'¢ are
indLp¥ndLni ol-IhL Comp. In accordce iviih (he ethical rcquirLniLnis thai arL' reILV1 l() our audil ul. IhL financial 5talernents in Ihe UK_ iniliidin8
the FRC'S EihiciQ SLand()rd. and ive hai'e fullilled i)Lll oihir ¢ihicul Ic%pon.4ibiliiie% in acGordance wilh il)cs¥ rcquiTLm4111%.
evid¢nc¢ w'¢ hav¢ ubtain¢d li suffiLiinl and appr(Ipriale 10 proi'ide a basis for our opinion.
Coni11151uns reltIll to guin¥ Lunel'rn
In yu¢Jiiiiig die finJnLial stateTnents, we hal'e Ll)nclud¢d thJi th¢ direciors. usc of th¥ going con¥Yrn b1% Df aLcouniing in IhL prepalIv[l of the
fin1ClaI stdlenienis i% apprL)pridl¢.
Bns that, indiviJiially or
coll¥LiivcI}'. may significanl douhi on tlic LLinipani's ability li) cÉ)nlinue d going LvnLLm for A pLriod uf iii ILasl Iwel¥L mi)nihs frum w'hen ihe
rinan¢idl siatemenis are auihorised fuF ISSU¢.
Oui r¢spUnib[lllllS und thL r¢spvnsibiliii¢5 ufih¢ dir¢ctors wilh r¢bp¢cI l() guing? cDnc¢m ur¢ d¢scrib¢d in Ihl rel¢vani scclion.s L)fihis reporÉ.
()ther infiirnilltitsn
I'hL dirL'CI(Irs arc rL'ipuHsiblL for IhL' oihur infL)miaii(In. 'I'hL oihcr infonnaiion cornprisLs Ilic inlomiaiion In IhL Rcp()rl uf ihl Diii¢lvrs, bui du¢s not
iiicludL' the finan¥iai stalcmLnt5 and uur Ilcpon L)f Ihc Audiii)r% Iher¢i)n.
Our upinion un IhL finJncial 4lulcrn¢iits do¢s nvt ¢uv¢r lh¥ i)Ui¢r inliinndlii)n wid, ¢xL¢pl iu th¢ cxi¢ni 01h¢ThlIe expliLiily 5ts1tL,J in our report, WL d
noi L'xpres% Jjiv fomi Dl'as.sufdnLL conclii%ion Ihcrciin.
In co1¢¢119n with uur uudil i)f th¥ finan¥idl slallmnIs, our r¥spoiisibility' is lo read IhL uiher infomialion and. in doin¥ so. con.$ider whiiher IhL oiher
rn1&8liilid. Il. Wk idiniil j su¥h miitLriJl in¢vn%i51¢n¥i¢.% ur apparini Inaiiridl nii5stdiL'niLnis, WL drc requirLd io dLl¥nninL i%hciher Ihis gii'is fisL 10 a
niaiLrial mi4siaiLmLni 111 IhL financial il<ltLmLnis IhLTTI%LI%'eb. Il., ba%Ld L)n IhL ML)rk iv¢ ha%¥ PLrlutniLd, w¢ ¥vniludi Ihdl di¥rc is a n7al¢riul
mi%8lulLmenl ul'ihi% i)Ih¢r informdlion, Ivc drL' rcquircd li) report Ihat fdcl. W'e havL Iioihing io rLPOrt In this rcgurd.
()piiiif)n5 ()n iiiher niyii¢r¥ pri'$¢rihe(J b) Ihc Curnpiii)iL'% Alt ?U116
In L)ur opinion, on tli¥ work Iiiid¥rtdkLTI in IhL Luur5L' ol'thi uu(Jit.'
thL Infi)miaiion &)ivLn In Ihi RLpi?rt of IhL I)IrLiliir5 fi)r thL 1]ne11 V¢liT foi whilh ihL linanLith %lJlimints yr¢ pr¥p4rcQ is coiisislliil wilh lh¢
lin¢11 %iai¢m¥nl%', and
Ihe RLpufl ofihL L)Ircciors beeii prepared in aLLordunce M'ith applicable lesal requiTernLnis.
,Ilytlers thn w'hlch ive ttre re4ulrtd i() rep()ri hy exception
In IhL lig7hi ol. thu knotll&L and un(J¥rsiundin¥b ol. Ihi con1p dnd its envirL)nnieni ubiained iii Ihe Lourse i?r the audit, Iiiive nvl i(J¢nlifJ¢d
Mktrial mis.%iaiemenis In the Report ol'ihe l)ircclor5.
W'c noihinbT to r¢w)rf in risp¥¥I vl'ih¥ lulli)wingJ niallcrs wh¥rc th¢ comp11cS Aci 2006 rcquircs us to repon 111 if, in uiir opinion..
-udLquaii dLLuuniing rciords havl noi bein kepi, ur reliims adeqlidie fur our dudii Iiave ftiii been reLeiN'eLI frÉ)m brcheS nul iisil¢d bTr LL%: (?r
.Ihe fiiikthLial stiiieinenis are n()l in abTreein¢ni with il)e èic¢vunliiii¥ Iccvrdb and returns., or
,ccrtaiii dis4lo%ur¥% of dir¢¢lor%' rimviiiralion %pLiifiid bv law arc IlL)I madc., or
.i¥e hae not r¢CLIed illl lh# infurmaiion and expl. in thc Siateineiii of 01ClorS, R¢spoiI.%ibiliii¢s 5¢1 uul pag¢ I0. thc dir¢iiors ar¥ rcsponsiblL lor ihe
PTLparation ofihL linaniial slaiemcii15 atid l()r bcing lisld Ihai IhLJ d IrvL dnd Idir vieii,, dnd lur suih iniLmdl Lonirul d5 the
direLtor5 dLtLmiini niLes5ary 10 endbl¢ the prepardtion of fin£iilLial statenien ihdl &¢ frte fiom materiJ mi55tdiemeni, i%hcth¢r duc to
fruiid or ¢rror.
In preparing the financial %iJtemenis, Ihe direL1O15 ar¢ iespon£ible fur #ssessiniy thc c()mpJn*'% ability to conlinuc as a going conc¢m,
disLIL)sing. dppliLable, maiters relaied 10 001n conLern and usinii the guingl concem bcL41S L)f aL¢uuniin¥ unle4s ihL directors ¢iih¢r
tnlcnd to liquidatc Ihc companF or to ccasc opcraiions: or hai'c no rualislic alicmaiivc bul io do so.
..luditiTrrs' rLspiJnsrbilitlC5 fi)r Ihc dudil nf the findlllcial Stat¢ct5
Our objciliv¢s ÉUC lo obtain rc&ivllJbli suranC¢ about 'hith¥r the finamcial statemen1% s¥hLIIL aJe Iree from miilliial
Missltere(, iihethei due 10 fraud ui ctror, and lo issiie a Repori of thc Aiidilor% that include% our opinion. Re&%onable a55uranLc is a
high l¢i'il of SUranCe, bul 15 not 3 guaranice that gn audii conduciLd in accordaCe iviih 15,4s (UK" I will aliiavs dLlCCi d mdl¢iEa
tnibslalLmeni w-hen il exists. K.li55tiitcmcntS Cdn arisc fiotn fraud or crroi and arc con51dered material il: indii'idually or in Ilie aqgr¢gill¢,
Ihe!. could reasonabls, be expelled to inlluenLe the ecunomic deLlSlOnS ol"users taken on IhL b3sis ol'thcse lindncial Slalerncn
Paiie i
Report of the Independent Auditors to the Members of
Alien Trading Limited
-he exient l(> i%hiLh our pr<icedure.£ are capdhlc ofd¢iL¢ting itrigularitlls, including I'raud is d¥lail¥d belom.:
In i(kntify'jniy and seSSin¢Y risks L)f mdiorial rni5Stdicnicnl in rispeci of irrLgulariliLs including fraud and non-compli Ihat mtsy indiLaiL risks of
miiieriul misstaiLmeni duL Iii Iraiid.,
rcsicliing L()rrL5pondLIiLL with I IMRC. and
in iiddrib%ing the ri%k (if friiud Ihroii&>h niandbiemenl overrid¥ uf Lonlrols, Icsiing IhL appn)PTialen¢ss ofjuurnal
¥niri¢5 oihLr ddjustmLnts.' Lsin¥l 14,h¥lhir IhL jud&iLmLnis in In IhL businL55 fttiiunttlL ol. Jnv SlbTrnilictml IrunsuLlions Ihyt
Unus1 ()r vut%idL thL nvrnial c()ur%L l)r hu%iiiL%S.
'¢ dlsu ¢umrnuniLided rclev1 idintifi¢d lam's dnd r¢¥iilations dnd poieniidl fraud Tisks lo all en¥a¥emenl ieam members in¥luding inlern
speeialistl and remained alert ¢0 an}, indi¢alions of fraud or n(In-¢i)mpliart¢¢ wilh lalis Jnd rcgijlations ihroughoul IhL audil,
No instan¥LS uf n)i1lL'ri non-coniplidnie ii'ere idl'niilied. Floii'ever, IIIL IikLlihuod of deiLclinE irresuldrilies, includins I'rdud, 1.4 liinilLd bv ihe
inhLrcnt dilliLulty in d¥li¢iin¥ irrc8ulwiii¢s. th¥ Ll'fLiiii'cn¥SS ul. Ihc cnlily'5 cunlro15. Jnd the niiiurc. tiniing anJ L'xlLni ul. IhL' diidii pruc¥durcs
pLrliimiLd. IttCguliI1iS Ihiil rLs1111 Irom IrJiiJ migihi k, inhLrLnil! mure dilliLiili lu (JelLLI Ihiin irre¥ill1ile5 ihdi rLsulI Iri)ni error.
As c¥pluin¢d abovc, Iherc is an unavoidable risk Ihal maii'rial missldiemenls mal nol deiecled. even Ihougl) (he audit has been plannid and
perfumed in accnrdance willi ISA% IUKI.
A lurth¢r dcsLripEion ol OLir rcsponsibiliiies lor Ihe audii ol. Ihe financial siaiemeiiis is locaied on the Financial llewniiio Council's website at
Hiiw,frc oig.ukJaudil(irsresponsihilitie5. 1'hi5 deicription fornis pari ofour Report ofihc Audiiors.
1,8e nfnur repi)rl
This report is made solely to the ionippnv's members. as a bodTr, in aiiorJdiiLe wilh Chapier 3 t7f Part 16 vfihe CoMp]eS ilLI 2006. ()ur audil ivork
has tK'en Undert1¢n so thal fflighi slalc lo Ihe company'5 mcmbeis Ih05L mattcis wc arc rcquircd Io slulc lu ihcni iii a Rcpori of ihL Aiidi1015 and
for nu oiher putposc. To IhL fullcsi cxlcnl PL(lliitted bj las sI"e do not acccpl or iespon5ibility lo anyone oiher Ihwi the con)panv and the
conipany's rnemter% &4 a biidv, for vur audit i¥vrt(, for Ihis r¥purt, ur (or lh¢ opinions wc ha¢ fi)m¥J.
G Froncis A CA
Gaieih l.-rancis (Stnior %ialulory Audilui}
lor and on bCht-0I- XLinJdin Audii l.imil¢d
ChancrLd Ac¢oun(lS
& Sicltuiory Audilots
Siiiti 2d
uilding l F.ast¢m BusinLss l)ark
Si klcllvns
Cardi
fouih c11Organ
CF3 5F.A
r)ale.'
PaThe 4
AWEN TRADINC LIMITED
Income Statement
for the Year Ended 31 March 2025
31.3.2)
31.3.24
N()1¥S
TURNOVER
959,844
1,343,770
('os( ()fsales
733 657
1 026 805
GROSS PROFI"I"
226.187
316,965
Adminislratle expenses
321328
479 708
195.141)
1162,743)
l)ther OP¥raling inuonie
OPE114'1'1NG LOSS
188,5Ui}
1149,574)
Inierest P¢iyablc dnd Simil4 expenses
LOSS BEFORL TAXA TION
189.389)
{149,574)
I'ax on10s
LOSS FOR THE FINIINCIAL YEAR
119 3g91
14().574)
The nolLS torni part of these financial statements
PaLie 5
Awen Trading l.imlted (Regislered number.. 09619638)
Balance Sheet
31 arCh 2025
31..3.24
FIXED ASSF.TS
tntdnkyible assets
Tan¥ible assets
79.226
101,528
79,226
101,528
CURRF.ThT ASSETS
Stocks
Debtor
Cash ai bank
29.748
33,108
129.875
23,701
11.954
118,R25
192,731
154.480
CREDITORS
Atnounts falling duc within onc year
510,162
39tl.091
NET CURRF.NT LIABLLITIES
(317,4311
(243,()1 l)
TOTAL ASSETS LESS CURRENT
LIABII.ITITr'S
(238,2U5)
(142,083)
CREDITORS
ArThouiits falling due after more ihan one year
33,535
40,268
P4gT I.IABILITIES
(271.740>
(1¥2,351)
CAPI'fAL AND RESERvs
Called up sharc LdPlt81
Retained ¢arning6
(271.741)
1182,352}
{271,740)
(182,3511
The r?Dun¢iJl slciiements have b¢cn prtipared in A¢eordan¢e with tbe provisions appllcable to companies subje¢l to tbe $m&ll
¢ompaniLS r¢gSmL.
The fin2nciAI $tatemenis were approved by the Board of r)iNctor5 and autliuFl8ed for issue on
W¢Te sigi)ed OD Ils bcball'by.
D R Hu8hes- Dir¢¢ti
The notes form part of these finaiicial statements
Pag¢ 6
AWEN TRADING LIMITED
Notes to the Financial Statements
ror the Year Ended 31 March 2025
STATIITORI" INFoR1.4T1o
,IIN¢n 'l'rdding LimilLd 15 a Prii'dte compdni.: limited b}. shares, rcgisiered in F.ngland dnd Walcs. "Ihc Lompany's rtgisiered
nutnber 1£ nd reqistered office ¢iddr¢.%s Lan be fiiund on the Company Infomi<21ion puge.
The prcscntiition LurrLncJ' uf thL findncial statemenls is Ihc Pound Sierling (£).
ACCOUNTING POLICILS
Basis of preparing the financial statemtnts
Thes¢ finc111cial stEllim¢ni% lia¥¢ beell pr¢par¢d in aLL0rdaL¥ iviih l.inynLidl RL'purtin¥ Standird 102 'fh¢ Finaiivial
Repi)rting Siandard iipplilablu iii ihL UK di)d Repiiblic of Irelaiid" iiicluding ihe pri)i'isi()ns ()r Seciion l A 'Small Enlitics"
and the Companies Aci 200A. 'I'he financial siaiemenls have been prepared undtr th¢ hislori¥¢l1 cost Loni'eniion.
Turiiover
TLirnover is recognised at ihe fair i'aliie of the consideration reLeived or I'eLeivablL for goods and service5 proiidcd in Ihe
normal L()Iirse of business. Lind is 5hoi¥'n nlt ol. V AT dnd othLr sales rLl<iled tLKes. -rh¥ f<1ir value of consideruli(In iakcs inlib
aicount Il'<ide discounts, settlcmeni discounis and vulume rebates.
I'hcn cash inflo1.$ arL dufLrrLd nd Tepre%enl a finanLin¥ <irr¢in¥eminl, IhL luir vJlu¢ ol. Ihe consideralioi) is the prcseiil
value L)r thL fuiurc rLCiiplb. I'hL dirrerence beiwtten the fair N'alue uf the ¢unsidLraliun iind Ihc nominal amuunl rcceivcd is
rc¥ogniscd as inlerbst inconie.
¢vcniiL Irum IhL sdlL' ol. goods is rLcognisLd 'hen th¥ si¥nifiLtii)I ri%ks urid reward% of tswnLr%hip i)I' (h¢ gL)vds havL PinplLhte Llin bL LbtiIndied ruliably, 'I'hL SL(IgJi {Il- LuinplLIiuii is i(Ilculalid by L(Impuring LOS(s inLurrLd,
mainly in rLlillii)n Iii Ll)nlrdLIuÉil huLirly staff rcilL.b (ind m(Il¥ri(Ils, as a pri)pi)rtioii ()I' luial Los(s. W'hcre ihL ()LlIL()mL caiiniji bL
eNiiniuled rL'liahly. rL¥enue 1% reiobTI)isLd unly 11> Il)i exlLnt ol. thL expensLS fL'Lo&inisLd thdl li 15 pr()b<iblL ivil I bi r¢LI)vcrid.
CalL, bar and kiosk 5<11¥S are relognised al IhL date the Sale lakes place.
'Lddin&7 and clLlI)mmi)dalii)n inLomL 15 fLL()gni5cd ut the dalL the sLri ice is priii'ided. Any income re¢¢ived in ¢idN'an¢¢ is
dLlerred released in ihi PLriod in whiLh i( relulLS.
Intll ngible assets
Inli11l17ibli ass¢15 Jri initially m¥asurcd ai Lus1. AfiL'r inili<il rcLogniti()i), inliiiigiiblL assLs(s are measurcd al Lost less any
accumiilalLd am(irti%aiiiin and dnv dLLumulalL.d inipaim¢i)11055L'S.
Compulcr si)ftwarc is bcing dmortiscd iN'¢nlv over ils ¢Slimalcd usefiil lif¢ ur riN'e )'eitrs.
TAngibl¢ fixed assets
DcprLLliilion pri)vided al ihe fDlliiii'in8 annual rdies in ()rder lo ivriii off eiiih asNLI over its bbtimatLd iiseliil life.
ImproveinLllis t() pro)pety
IOO/o 1)1) cost
Fikturcs and tilling5
2/0 on cosl
Ci)mputer equipment
2UQ/o on cost
Government grant5
JOI ernmLnt giranis are reLI)gnised al Ihe fair v(IliiL' of Ihi as5Li ricLived or rL'Leii'ablL whLn thcr¢ is TLa5tTrnublc llssuraiiL¢ IIIiL t
tlie ordnl Londitii)n% iiill be niel dllL4 Ihe granl ii'ill b¥ relil.Ld.
A grant that 5pecilies perf0rn11L nce conditiDns is rLcognised in income iihen the perfornianLe condilions arl mct. li'hLrL
graiil doLS 111)I speLiti perlormanLe conditii)ns it is recogiiised in in¢omL ivhcn Ihe procLed5 are rclcii'ecl vr rec¢iFable. A
grant recLiked before the reci)gnition crileria ar4 satisficd is reLognise(l ab a liabililv.
Stocks
%IL)Lks are ¥'aliiid Jt ihe l{Ik¥Lr i)l- Lusl lind nLI fL?Ili%¢iblL laIU. iifrtir niakinu duc all01linLL IDr obsulctL (2nd sloiv 1711i1.jii
ileni%.
Pa£e 7
conliiiued...
AWEN TRADING LIMITED
Notes to the Financial Statements - continued
for the Year Ende(J 31 March 202)
ACCOUNTING POLICIES- continued
Financial instruments
Basic Trinancial .4ssetg
Ilasic financial assets, ii'hiLh inLlude debiors and cash and bank balances, are iniiiall!, measured ai IransaLtic)n price
inLludiiig transdLtiOli LOStS dnd are siibsLqIILntlJ' carried at aniortiscd Lost usiiig the cflLcliie interest mLihod unless the
atrangcmint Loiistilulcs a fin<inLing irdJ)saLtiun. 'h¢re (he iransaLliiin is med%ur¢d al the present value ()I' LITr¢ fulLire receipts
discounlcd al a markcl ralL ol. interesl, FiiianLidl d55eis classifiLd ds receii'able iviihin one year dre not amonised.
Basic Financial Liabilities
Basic fini?nLiAI liabilities, including creditors, biink Iodns, luans from fello1 grciup LompJnies and prelerence shares thal are
LlaqqifiLd a% debi, arL' iniiially rLcogni4ed at transaLtion priLL unless ihc arrangLTn¢ni L()nsiilul¢s <1 financing Irans(ILIion.
vh¥re (he debi inslriinieni IN nied%ured ul lh¢ pr¢%¢nl i'ulu¢ i)f Ihe fuliir¥ P<iymeni.4 di.sLI)unted ai a miirkei r<lte ol. interes1,
illanLi(il liabililics ¢lassil iL.d as Piiyabl¢ w'ithin on¥ year are niit amortis¢d.
Debi inslNments EkfL subseqiiLnily L*Lrried al amoriised LL)Sl, using the effeLlive inlLres1 r' Io4ether w'ith an}, Lhung¢i in the fiiif Vdlue ()r the heiJgLd l- Ilx Painst the rever%dl (Il d¢f¥rred IJX lithilili¢b or other lulure l(Lxabl¢ pri)fil%.
Hire purchase and leasing commitments
R¢nials paid undLF uperating liasLs èirL chargLd lo prolit or loss on a slraighi linL basis over ihc piriod i)f ihL ILasL.
Pension costs other post-retirement benefits
Thc Con1p1) opcriltcf a dclinLd contributi()n Pillsiaii 5chLmc. Contrihulions pav21 blc to thc companv's Pinsion schline Iir
chargcd (o prEifit or li)sf in Ihc PLriod to which ihei. relale.
Cllsh at bank and in hand
Cash and lash iquii'alints are basic financial asse15 and include cash in hdnd, dep05iiq lield ai call lih banks, other
shori-terFn liquid inveslllienls iTrith ()riginal malurilics of thrci months or l¥SS, and bank oNerdralis. Ilank oN"erdraft! ar¥
shoii'n .]lh1n borrowings in ruent li£ibilili¢s.
Going concern
DL5pile ihL negatii'e reseri is shuvs'n in IhL balanie shLit and 10551s in Ihi pcriod, Ihi dirLLiors beliele Ihal ihL businLSb
should still be Ir¢aied as a g()ing cunLem. 1'hi.% 1% bdsed on continued supp(irt fivm the P¢wenl 11.% ell as lulure anliLipai¥d
resulis.
continiied...
AWEN TRADING LIMITED
Notes to tlle Financial Statem ents - contii)ued
for the Year Ended 31 March 2025
ACCOUNTINC POLICIES- continued
Emplvyee benefits
'I"hL' Lost ol. shc)rt-IL'nii cniplv) ee bL'ntfitS dfv reLognised <15 a lidbilil). dnd dn expinsL'. uiIILs% ihosL LO%iS arl fLqLiifL'LI 1() bL
r¥iognis¢d as part of th¥ co%1 ol qiock or fixed as.£ets.
Th¥ LQSi of an¥ unuqed hiiliday eT)litlemenl is reLo¥Jnised in the period in ih1¢h Ihe LmploJ'¢L'S scrN'iiLs url r¥cciv¢d.
Tem)in,'Ilion bincfii.£ IiTe FLL()gni.%ed immLdiatLI! 1)% an Lxp¢nqe iN'hin ili¥ ¢i)mp}Y 1> demonslrablj. Li)Ininiilud io ILmiinale
Ihc cinplciJTllLnl ()f (LII Lillplu) LL Dr lo prui'idi ILrmina(ioii b¢iiclils.
EfvIPLOI'EES AND DIRECTORS
'I'hL average iiumber of Linplo!'eL'S during Lhc ycar Ivas 47 {2024 - 50).
OPERATING LOSS
-l-h¢ op¢raling10ss is aLd aft¢r ¢lic2rging;
31.3.25
31.3.24
DLpfeLiiiLiun L)IvllLd dS%Lts
C.onipuler sot't.dre amiirtib<ition
22,302
2).065
IN'I'AIYGJBLL FIXED ASSEIS
other
inl<ingJible
iissels
COST
Ai l April 21124
und 31 Mdrlh ?025
ANIORTIS.4TION
Ai l April 2024
and .? I klurch 2025
NET BOOK VALUE
At 31 MarLh 21125
At .31 Marlh 2024
TANGIBLE FIIED ASSF.TS
Improvements
to
propety
Fixtures
Computer
equipment
filtin(Is
Totals
C.OST
At l April 2074
and 31 lrih 2025
104.18?
i.)83
DEPRECIATION
Ai l April 2024
Chargc for yLar
?8,389
44.$ J()
s. Jit3
78,i18
Ai 31 March 20?5
100.820
NET BOOK VALLIE
At 31 MdrLh 202)
64,674
79.?!6
At 31 Marih 2024
101.528
continued...
AWEN TRADIiYG LIMITED
Notes to the Financial Stmtements - Continued
for the Year Ended 31 March 202
DEBTORS: AlouNTs FALLIING DIIE IIIITHIN ONE YEAR
31.3.2)
31.3.24
Trdde debt(Ir%
Oiher d¢hi()r%
7.274
21.864
CREDITORS.. AhlOUNTS FALLING DUE II'ITHIiN ONE I'EAR
31.3,25
31.3,?4
'I'rade crediiors
Amountq o¥¥'ed to 8r()up undertakiiig
179,804
36.778
394
2111,062
1,567
179458
l)ihcr irLdiior%
510 162
3l)X OYI
CREDITORS: AloUTs Tr ALLING DLIL ATr"'I'ER I¥IORE'I"HAN ONL I'EAR
OihLr crLdiiors
()Iher Credili)rs which fdll Llue iillLr fli't )edfs PXyiiblL b). i1istJlments L. 21175. £7,462 (211?4.. £111,912).
RELA"I"ED PAR'fi' DISCI..OSURF.S
I hL L(TrIIIP&iny iakLll iidi'&UlliigJL ol. LXLmpii()n. undur il)¥ ILniis ul. F iiiLJi)Lial Ilipui1ing Sidndurd IU? 'I'l]L' k illiin¥illI
RLP(Iniii& Still)d(Ir(I cippliciiblL in ihi IIK and RepiibliL ul. Ireland,, noi Iii di%ilosL' r¢l¢ilLd pliny Lran%£iLlions ii'iih ivhi)11)'
i)Ivn4d siibsidiuri¥b ¥viihiii Il)L giroiip.
LIL'I.11.11.E CONI'ROLLING PplRTI'
ThL uliimatL C()iiirolliiig i)<lrty is Aii'cn Culiiirul Trusl.
Page 10
AWEN TRADING LIMITED
Trading and Profjt and Loss Account
for the Year Ended 31 March 202>
31.3.25
Sales
9)9,844
1,343,771)
Cost of salts
I'urihd%¢5
WaL)es
Social S¥LLiril)'
P¢nsions
23i.865
454,363
28.()86
-338,6{1?
629,2)8
-38.1161
211284
733 6)7
1026 80)
GROSS PROFIT
?26,1117
316,965
Other income
Sundry. receipt
232,823
33D,134
Expenditure
Ronl
InsurAIiLL
Lighi &nd heat
HirL i)f pliint and machinLry
)()%( und slLS
Iib.%iriptii>ns
Lcgcil ILL.
Amurtisalion of inlan&7iblc fixcd
l)¢prcLiution ol- Iiingibl¥ IixLd asse15
26,665
12,816
311,3()8
6,744
2,6811
24,325
2,29()
2.-156
1,062
10.47()
32,41)5
6,167
3,)32
1,283
115,597
66.739
14,640
63,378
3,5?6
3,339
37.044
1,30)
2,160
3,-370
48.091
3,1182
9()
161,1147
1,260
25 1165
309 ?0
463971
{76,3115)
1133,837)
Finan¢¢ Costs
U£ink Lharges
Bank loaii intcrL5t
15,737
114
15,737
NE'f LOSS
89 389)
149 5741
This paoe does not torm part of the statutory financial slalemenls
Patse 11
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