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Registered number: 06558623










LLANELEC HOLDINGS LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
LLANELEC HOLDINGS LIMITED
REGISTERED NUMBER: 06558623

BALANCE SHEET
AS AT 30 APRIL 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2,507,264
2,507,264

  
2,507,264
2,507,264

  

Creditors: amounts falling due within one year
 5 
(2,406,348)
(2,344,915)

Net current liabilities
  
 
 
(2,406,348)
 
 
(2,344,915)

Total assets less current liabilities
  
100,916
162,349

Creditors: amounts falling due after more than one year
 6 
(31)
(61,464)

  

Net assets
  
100,885
100,885


Capital and reserves
  

Called up share capital 
  
70,000
70,000

Capital redemption reserve
  
30,000
30,000

Profit and loss account
  
885
885

  
100,885
100,885


Page 1

 
LLANELEC HOLDINGS LIMITED
REGISTERED NUMBER: 06558623
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 January 2025.




S C John
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
LLANELEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Llanelec Holdings Limited is a limited company, limited by shares, incorporated in England and Wales. The company's registered number is 06558623. The company's registered office is Nidum House, Neath Abbey Business Park, Neath Abbey, SA10 7DR. The company's principal activity is that of a holding company. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to nearest £. 

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

After making enquiries, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. 

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

There has been a change in Investments accounting policy from Investments being measured at valuation, with revaluations recognised in profit or loss, to Investments being measured at cost less impairment. The change in accounting policy has been applied retrospectively to all previous years. 

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 3

 
LLANELEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





As restated Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023 (as previously stated)
7,930,482


Prior Year Adjustment

(5,423,218)


At 1 May 2023 (as restated)
2,507,264



At 30 April 2024
2,507,264


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
2,406,348
2,344,915

2,406,348
2,344,915



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
31
61,464

31
61,464



7.


Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions within the group where subsidiaries are wholly owned. 

Page 4

 
LLANELEC HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2024 was unqualified.

The audit report was signed on 31 January 2025 by Brian Garland BA ACA (Senior statutory auditor) on behalf of MHA.

MHA is the trading name of MacIntyre Hudson LLP, a limited liability partnership in England and Wales (registered number OC312313). 

Page 5