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REGISTERED NUMBER: 06640784 (England and Wales)










Chwarel Bryncir Quarry Prosesu Dwyfach
Processing Cyf

Unaudited Financial Statements

for the Year Ended 31 March 2024






Chwarel Bryncir Quarry Prosesu Dwyfach
Processing Cyf (Registered number: 06640784)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Chwarel Bryncir Quarry Prosesu Dwyfach
Processing Cyf

Company Information
for the year ended 31 March 2024







DIRECTORS: Mr J A Evans
Mr H G Jones





REGISTERED OFFICE: Ty Glyn
Canol y Dre
Ruthin
Denbighshire
LL15 1QW





REGISTERED NUMBER: 06640784 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Chwarel Bryncir Quarry Prosesu Dwyfach
Processing Cyf (Registered number: 06640784)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 360,000 413,875

CURRENT ASSETS
Debtors 5 28,187 24,382
Cash at bank 124,148 96,276
152,335 120,658
CREDITORS
Amounts falling due within one year 6 123,856 67,636
NET CURRENT ASSETS 28,479 53,022
TOTAL ASSETS LESS CURRENT
LIABILITIES

388,479

466,897

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 388,477 466,895
388,479 466,897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 1 July 2024 and were signed on its behalf by:





Mr H G Jones - Director


Chwarel Bryncir Quarry Prosesu Dwyfach
Processing Cyf (Registered number: 06640784)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Chwarel Bryncir Quarry Prosesu Dwyfach Processing 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.

Assets are depreciated based their reduction in value, as assessed at the end of each year.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Chwarel Bryncir Quarry Prosesu Dwyfach
Processing Cyf (Registered number: 06640784)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 April 2023
and 31 March 2024 413,875
DEPRECIATION
Charge for year 53,875
At 31 March 2024 53,875
NET BOOK VALUE
At 31 March 2024 360,000
At 31 March 2023 413,875

The assets were valued inline with the net book value as at 31st March 2021. The majority of value relates to an extraction licence on the quarry site. Depreciation is recognised inline with the tonnage extracted during the year.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 28,187 24,382

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 10
Amounts owed to group undertakings 22,000 -
Taxation and social security 51,835 47,713
Other creditors 50,021 19,913
123,856 67,636