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REGISTERED NUMBER: 09537401 (Wales)















Unaudited Financial Statements for the Year Ended 30th April 2024

for

Bethan Roberts Cyf

Bethan Roberts Cyf (Registered number: 09537401)






Contents of the Financial Statements
for the Year Ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bethan Roberts Cyf

Company Information
for the Year Ended 30th April 2024







DIRECTORS: Mrs B M Roberts
Miss C D Roberts





REGISTERED OFFICE: Hafod y Porth
Beddgelert
Caernarfon
Gwynedd
LL55 4NG





REGISTERED NUMBER: 09537401 (Wales)





ACCOUNTANTS: Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP

Bethan Roberts Cyf (Registered number: 09537401)

Balance Sheet
30th April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,984 117

CURRENT ASSETS
Debtors 5 49,017 32,800
Cash at bank 13,523 30,351
62,540 63,151
CREDITORS
Amounts falling due within one year 6 5,530 17,680
NET CURRENT ASSETS 57,010 45,471
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,994

45,588

PROVISIONS FOR LIABILITIES 567 22
NET ASSETS 59,427 45,566

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 59,327 45,466
SHAREHOLDERS' FUNDS 59,427 45,566

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

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

Bethan Roberts Cyf (Registered number: 09537401)

Balance Sheet - continued
30th April 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 Board of Directors and authorised for issue on 7th January 2025 and were signed on its behalf by:





Mrs B M Roberts - Director


Bethan Roberts Cyf (Registered number: 09537401)

Notes to the Financial Statements
for the Year Ended 30th April 2024

1. STATUTORY INFORMATION

Bethan Roberts Cyf 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 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.

Computer Equipment - 20% reducing balance

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.

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 NIL (2023 - NIL).

Bethan Roberts Cyf (Registered number: 09537401)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 699
Additions 3,613
At 30th April 2024 4,312
DEPRECIATION
At 1st May 2023 582
Charge for year 746
At 30th April 2024 1,328
NET BOOK VALUE
At 30th April 2024 2,984
At 30th April 2023 117

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 49,017 32,800

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Taxation and social security 2,941 3,090
Other creditors 2,589 14,590
5,530 17,680

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2024 and 30th April 2023:

30.4.24 30.4.23
£    £   
Mrs B M Roberts
Balance outstanding at start of year (14,161 ) (8,867 )
Amounts advanced 20,250 10,153
Amounts repaid (4,596 ) (15,447 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,493 (14,161 )

Bethan Roberts Cyf (Registered number: 09537401)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

The directors loan account was in credit throughout the year.