2023-02-012024-01-312024-01-31false03176209Calon Yn Tyfu 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Calon Yn Tyfu Cyfyngedig

Registered Number
03176209
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

Calon Yn Tyfu Cyfyngedig
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

R D McDowell
S C Mason

Company Secretary

R D McDowell

Registered Address

Henparcau Farm
Boncath
Pembrokeshire
SA37 0JY

Registered Number

03176209 (England and Wales)
Calon Yn Tyfu Cyfyngedig
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3748,736778,207
Investments42020
748,756778,227
Current assets
Stocks100,000120,000
Debtors54,7208,010
Current asset investments51,93263,354
Cash at bank and on hand2101,050
156,862192,414
Creditors amounts falling due within one year6(128,158)(135,681)
Net current assets (liabilities)28,70456,733
Total assets less current liabilities777,460834,960
Creditors amounts falling due after one year7(656,122)(685,903)
Net assets121,338149,057
Capital and reserves
Profit and loss account121,338149,057
Reserves121,338149,057
The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2024, and are signed on its behalf by:
R D McDowell
Director
Registered Company No. 03176209
Calon Yn Tyfu Cyfyngedig
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation.

Reducing balance (%)Straight line (years)
Land and buildings-25
Plant and machinery15-
Vehicles25-
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year36
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 231,425,552
Additions28,000
At 31 January 241,453,552
Depreciation and impairment
At 01 February 23647,345
Charge for year57,471
At 31 January 24704,816
Net book value
At 31 January 24748,736
At 31 January 23778,207
4.Fixed asset investments

Total

£
Cost or valuation
At 01 February 2320
At 31 January 2420
Net book value
At 31 January 2420
At 31 January 2320
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,2756,675
Prepayments and accrued income4451,335
Total4,7208,010
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,88531,163
Bank borrowings and overdrafts66,56383,876
Taxation and social security16,2988,931
Finance lease and HP contracts4,0592,107
Other creditors13,9388,255
Accrued liabilities and deferred income11,4151,349
Total128,158135,681
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts634,575683,903
Other creditors21,5472,000
Total656,122685,903
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts18,647-
9.Related party transactions
The directors have advanced funds to the company, the balance owing to them at the year end amounted to £13,938 (2023 - £8,255)