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REGISTERED NUMBER: 08547371 (Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Cai Roberts Cyf

Cai Roberts Cyf (Registered number: 08547371)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Cai Roberts Cyf

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr C L Roberts





REGISTERED OFFICE: Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP





REGISTERED NUMBER: 08547371 (Wales)





ACCOUNTANTS: Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP

Cai Roberts Cyf (Registered number: 08547371)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,721 4,651

CURRENT ASSETS
Stocks - 525
Debtors 5 454 1,035
Cash at bank 241 -
695 1,560
CREDITORS
Amounts falling due within one year 6 635 300
NET CURRENT ASSETS 60 1,260
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,781

5,911

CREDITORS
Amounts falling due after more than one year 7 (4,239 ) (4,897 )

PROVISIONS FOR LIABILITIES (707 ) (884 )
NET (LIABILITIES)/ASSETS (1,165 ) 130

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,265 ) 30
SHAREHOLDERS' FUNDS (1,165 ) 130

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Cai Roberts Cyf (Registered number: 08547371)

Balance Sheet - continued
31 March 2023


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 director and authorised for issue on 2 February 2024 and were signed by:





Mr C L Roberts - Director


Cai Roberts Cyf (Registered number: 08547371)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Cai Roberts Cyf is a private company, limited by shares , registered in 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 - 20% on reducing balance

Computer Equipment - 20% on reducing balance
Fixed Assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Cai Roberts Cyf (Registered number: 08547371)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 8,757
DEPRECIATION
At 1 April 2022 4,106
Charge for year 930
At 31 March 2023 5,036
NET BOOK VALUE
At 31 March 2023 3,721
At 31 March 2022 4,651

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Other debtors 454 1,035

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 360 -
Other creditors 275 300
635 300

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Other creditors 4,239 4,897

Cai Roberts Cyf (Registered number: 08547371)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Mr C L Roberts
Balance outstanding at start of year 880 1,118
Amounts advanced 454 880
Amounts repaid (880 ) (1,118 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 454 880

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Cai Roberts Cyf

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cai Roberts Cyf for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cai Roberts Cyf in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cai Roberts Cyf and state those matters that we have agreed to state to the director of Cai Roberts Cyf in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cai Roberts Cyf and its director for our work or for this report.

It is your duty to ensure that Cai Roberts Cyf has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cai Roberts Cyf. You consider that Cai Roberts Cyf is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cai Roberts Cyf. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP


Date: .............................................