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Company No: 13164100 (England and Wales)

DERLWYN FORESTRY LIMITED

Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

DERLWYN FORESTRY LIMITED

Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

DERLWYN FORESTRY LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 January 2025
DERLWYN FORESTRY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 January 2025
Note 2025 2024
£ £
Fixed assets
Investments 3 780,000 780,000
780,000 780,000
Current assets
Cash at bank and in hand 1 1
1 1
Net current assets 1 1
Total assets less current liabilities 780,001 780,001
Net assets 780,001 780,001
Capital and reserves
Called-up share capital 780,001 780,001
Total shareholder's funds 780,001 780,001

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Derlwyn Forestry Limited (registered number: 13164100) were approved and authorised for issue by the Director on 24 February 2025. They were signed on its behalf by:

R D Joy
Director
DERLWYN FORESTRY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
DERLWYN FORESTRY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Derlwyn Forestry Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 19 Pound Lane, Canterbury, CT1 2BZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Fixed asset investments

Investments in subsidiaries

2025
£
Cost
At 01 February 2024 780,000
At 31 January 2025 780,000
Carrying value at 31 January 2025 780,000
Carrying value at 31 January 2024 780,000

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
31.01.2025
Ownership
31.01.2024
Lancefield Forestry Limited 19 Pound Lane, Canterbury, CT1 2BZ Woodland Management Ordinary 100.00% 100.00%

4. Related party transactions

The company has taken advantage of the exemption available under FRS 102 section 1.A.C 35 to not disclose transactions within a wholly owned group.