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REGISTERED NUMBER: 08328133 (Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CASGEN CYFYNGEDIG
TRADING AS
WHITEHALL

CASGEN CYFYNGEDIG (REGISTERED NUMBER: 08328133)
TRADING AS WHITEHALL






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Report of the accountants 7

CASGEN CYFYNGEDIG
TRADING AS WHITEHALL

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: T Evans
H Pritchard





REGISTERED OFFICE: 2 Llys Onnen
Ffordd y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF





REGISTERED NUMBER: 08328133 (Wales)





ACCOUNTANTS: Fraser Wood Limited
Chartered Certified Accountants
2 Llys Onnen
Ffordd Y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF

CASGEN CYFYNGEDIG (REGISTERED NUMBER: 08328133)
TRADING AS WHITEHALL

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 223,354 217,155

CURRENT ASSETS
Stocks 11,000 12,000
Cash at bank and in hand 362,274 275,097
373,274 287,097
CREDITORS
Amounts falling due within one year 5 (284,555 ) (235,300 )
NET CURRENT ASSETS 88,719 51,797
TOTAL ASSETS LESS CURRENT
LIABILITIES

312,073

268,952

CREDITORS
Amounts falling due after more than
one year

6

(14,307

)

(24,197

)

PROVISIONS FOR LIABILITIES (10,024 ) (7,112 )
NET ASSETS 287,742 237,643

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 287,642 237,543
SHAREHOLDERS' FUNDS 287,742 237,643

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

CASGEN CYFYNGEDIG (REGISTERED NUMBER: 08328133)
TRADING AS WHITEHALL

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by:





T Evans - Director


CASGEN CYFYNGEDIG (REGISTERED NUMBER: 08328133)
TRADING AS WHITEHALL

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Casgen Cyfyngedig 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 represents amounts receivable for food and drink, net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 4% on cost
Plant and machinery etc - 20% on reducing balance and 15%-33% 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 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.

CASGEN CYFYNGEDIG (REGISTERED NUMBER: 08328133)
TRADING AS WHITEHALL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

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 23 (2022 - 22 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 179,870 199,469 379,339
Additions - 27,022 27,022
At 31 December 2023 179,870 226,491 406,361
DEPRECIATION
At 1 January 2023 10,790 151,394 162,184
Charge for year 7,195 13,628 20,823
At 31 December 2023 17,985 165,022 183,007
NET BOOK VALUE
At 31 December 2023 161,885 61,469 223,354
At 31 December 2022 169,080 48,075 217,155

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,644 10,644
Trade creditors 39,140 35,832
Taxation and social security 52,552 55,413
Other creditors 182,219 133,411
284,555 235,300

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 14,307 24,197

CASGEN CYFYNGEDIG (REGISTERED NUMBER: 08328133)
TRADING AS WHITEHALL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Bank loans 24,951 34,841

8. TRANSACTIONS WITH DIRECTORS

The directors loans £131,704 (31 December 2022 - £87,404) are included in creditors falling due within one year.

The company paid rent of £50,900 (31 December 2022 - £39,000) to the director for the use of business premises.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is H Pritchard.

CASGEN CYFYNGEDIG
TRADING AS WHITEHALL

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
CASGEN CYFYNGEDIG

The following reproduces the text of the report prepared for the directors 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 Directors' report 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 accounts of Casgen Cyfyngedig for the year ended 31 December 2023 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.






Fraser Wood Limited
Chartered Certified Accountants
2 Llys Onnen
Ffordd Y Llyn
Parc Menai
Bangor
Gwynedd
LL57 4DF


23 August 2024