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REGISTERED NUMBER: 12086160 (England and Wales)













THE DYFFRYN ARMS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






THE DYFFRYN ARMS LTD (REGISTERED NUMBER: 12086160)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE DYFFRYN ARMS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: S Polczynski





REGISTERED OFFICE: Dyffryn Arms
Neath Road
Neath
United Kingdom
SA10 7YF





REGISTERED NUMBER: 12086160 (England and Wales)





ACCOUNTANTS: Carr, Jenkins & Hood
3 New Mill Court
Enterprise Park
Swansea
SA7 9FG

THE DYFFRYN ARMS LTD (REGISTERED NUMBER: 12086160)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 121,348 68,596

CURRENT ASSETS
Stocks 5,725 4,725
Debtors 5 142,354 22,394
Cash at bank and in hand 128,454 366,097
276,533 393,216
CREDITORS
Amounts falling due within one year 6 166,567 207,431
NET CURRENT ASSETS 109,966 185,785
TOTAL ASSETS LESS CURRENT LIABILITIES 231,314 254,381

CREDITORS
Amounts falling due after more than one
year

7

12,500

22,500
NET ASSETS 218,814 231,881

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 218,714 231,781
218,814 231,881

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 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.

THE DYFFRYN ARMS LTD (REGISTERED NUMBER: 12086160)

BALANCE SHEET - continued
31 MARCH 2024


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 9 October 2024 and were signed by:





S Polczynski - Director


THE DYFFRYN ARMS LTD (REGISTERED NUMBER: 12086160)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

The Dyffryn Arms Ltd 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.
Short leasehold - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 10% on cost
Computer equipment - 20% on cost

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.

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.

THE DYFFRYN ARMS LTD (REGISTERED NUMBER: 12086160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


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 17 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 April 2023 43,643 25,433 4,755
Additions - 2,390 330
At 31 March 2024 43,643 27,823 5,085
DEPRECIATION
At 1 April 2023 - 5,340 461
Charge for year - 4,058 500
At 31 March 2024 - 9,398 961
NET BOOK VALUE
At 31 March 2024 43,643 18,425 4,124
At 31 March 2023 43,643 20,093 4,294

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 - 566 74,397
Additions 61,664 1,658 66,042
At 31 March 2024 61,664 2,224 140,439
DEPRECIATION
At 1 April 2023 - - 5,801
Charge for year 8,479 253 13,290
At 31 March 2024 8,479 253 19,091
NET BOOK VALUE
At 31 March 2024 53,185 1,971 121,348
At 31 March 2023 - 566 68,596

THE DYFFRYN ARMS LTD (REGISTERED NUMBER: 12086160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by associates 123,377 -
Other debtors 18,977 22,394
142,354 22,394

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 42,471 53,543
Taxation and social security 83,938 72,668
Other creditors 30,158 71,220
166,567 207,431

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 12,500 22,500