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REGISTERED NUMBER: 11697989 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BRAGDY MONA CYF

BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 107,217 78,431

CURRENT ASSETS
Stocks 18,825 16,733
Debtors 5 11,655 6,411
Cash at bank and in hand 17,172 6,959
47,652 30,103
CREDITORS
Amounts falling due within one year 6 25,387 23,468
NET CURRENT ASSETS 22,265 6,635
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,482

85,066

CREDITORS
Amounts falling due after more than one
year

7

(122,850

)

(101,584

)

PROVISIONS FOR LIABILITIES - (2,005 )
NET ASSETS/(LIABILITIES) 6,632 (18,523 )

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings 4,632 (20,523 )
6,632 (18,523 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

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

BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

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

The financial statements were approved by the director and authorised for issue on 24 October 2024 and were signed by:





Mr R L Jones - Director


BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


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

Government grants
Grants relating to capital expenditure are released to the income and expenditure account when the performance conditions of the grants have been met.

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 2024


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 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 11,071 97,435 108,506
Additions - 40,300 40,300
At 30 June 2024 11,071 137,735 148,806
DEPRECIATION
At 1 July 2023 2,061 28,014 30,075
Charge for year 547 10,967 11,514
At 30 June 2024 2,608 38,981 41,589
NET BOOK VALUE
At 30 June 2024 8,463 98,754 107,217
At 30 June 2023 9,010 69,421 78,431

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,767 3,907
Other debtors 2,888 2,504
11,655 6,411

BRAGDY MONA CYF (REGISTERED NUMBER: 11697989)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,642 1,602
Trade creditors 6,520 8,897
Taxation and social security 4,528 1,770
Other creditors 12,697 11,199
25,387 23,468

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 1,569 3,211
Other creditors 121,281 98,373
122,850 101,584

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 3,500 6,249
Between one and five years - 10,668
3,500 16,917