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Lluniau Lliw Cyf

Financial Statements for the Year Ended 30 April 2024






Lluniau Lliw Cyf

Company Information
for the Year Ended 30 April 2024







DIRECTOR: D B Edwards



SECRETARY: D B Edwards



REGISTERED OFFICE: Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA



REGISTERED NUMBER: 02246197 (England and Wales)



ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA



BANKERS: HSBC Bank PLC
97 Bute Street
Cardiff
CF10 5NA

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Lluniau Lliw Cyf


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lluniau Lliw Cyf for the year ended 30 April 2024 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Lluniau Lliw Cyf in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lluniau Lliw Cyf and state those matters that we have agreed to state to the director of Lluniau Lliw Cyf in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lluniau Lliw Cyf and its director for our work or for this report.

It is your duty to ensure that Lluniau Lliw Cyf has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Lluniau Lliw Cyf. You consider that Lluniau Lliw Cyf is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lluniau Lliw Cyf. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited
Chartered Accountants


28 January 2025

Lluniau Lliw Cyf (Registered number: 02246197)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 3 7,515 7,515
Cash at bank 52,547 54,344
60,062 61,859
CREDITORS
Amounts falling due within one year 4 54,832 47,335
NET CURRENT ASSETS 5,230 14,524
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,230

14,524

CAPITAL AND RESERVES
Called up share capital 4,000 4,000
Retained earnings 1,230 10,524
SHAREHOLDERS' FUNDS 5,230 14,524

Lluniau Lliw Cyf (Registered number: 02246197)

Balance Sheet - continued
30 April 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 January 2025 and were signed by:





D B Edwards - Director


Lluniau Lliw Cyf (Registered number: 02246197)

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


1. 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 royalties receivable, excluding value added tax.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

3. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Barefoot Rascals Limited 7,200 7,200
Other debtors 315 315
7,515 7,515

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 80 441
Directors' loan accounts 47,986 40,128
Accruals and deferred income 6,766 6,766
54,832 47,335