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REGISTERED NUMBER: 11697989 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

BRAGDY MONA CYF

BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Balance Sheet 1

Notes to the Financial Statements 3


BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 78,431 74,293

CURRENT ASSETS
Stocks 16,733 21,875
Debtors 5 6,411 13,721
Cash at bank and in hand 6,959 8,023
30,103 43,619
CREDITORS
Amounts falling due within one year 6 23,468 15,840
NET CURRENT ASSETS 6,635 27,779
TOTAL ASSETS LESS CURRENT
LIABILITIES

85,066

102,072

CREDITORS
Amounts falling due after more than one
year

7

(101,584

)

(95,260

)

PROVISIONS FOR LIABILITIES (2,005 ) (2,005 )
NET (LIABILITIES)/ASSETS (18,523 ) 4,807

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings (20,523 ) 2,807
(18,523 ) 4,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

BALANCE SHEET - continued
30 JUNE 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 March 2024 and were signed on its behalf by:




Mr R L Jones - Director



Mr R R Evans - Director


BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Bragdy Mona Cyf is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11697989

Registered office: Uned 6 Stad Ddiwydianol
Gaerwen
LL60 6HR

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents sales of goods excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Integral features - 5% on cost
Plant and machinery - 10% on cost
Computer equipment - 20% on cost
Motor vehicles - 25% on reducing balance

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 Profit and Loss Account, 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.


BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. ACCOUNTING POLICIES - continued
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 1 (2022 - NIL ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 11,071 82,727 93,798
Additions - 14,708 14,708
At 30 June 2023 11,071 97,435 108,506
DEPRECIATION
At 1 July 2022 1,513 17,992 19,505
Charge for year 548 10,022 10,570
At 30 June 2023 2,061 28,014 30,075
NET BOOK VALUE
At 30 June 2023 9,010 69,421 78,431
At 30 June 2022 9,558 64,735 74,293

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,907 5,177
Other debtors 2,504 8,544
6,411 13,721

BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,602 1,500
Trade creditors 8,897 3,270
Taxation and social security 1,770 862
Other creditors 11,199 10,208
23,468 15,840

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 3,211 4,875
Other creditors 98,373 90,385
101,584 95,260

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 6,249 6,249
Between one and five years 10,668 16,917
16,917 23,166