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Registered number: 14895427










CWMGWILI ENTERPRISE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
CWMGWILI ENTERPRISE LIMITED
REGISTERED NUMBER: 14895427

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
Note
£

Fixed assets
  

Investments
 3 
24,401,505

  
24,401,505

Current assets
  

Cash at bank and in hand
 4 
75

  
75

Creditors: amounts falling due within one year
 5 
(13,901,505)

Net current (liabilities)/assets
  
 
 
(13,901,430)

Total assets less current liabilities
  
10,500,075

Creditors: amounts falling due after more than one year
 6 
(10,500,000)

  

Net assets
  
75


Capital and reserves
  

Called up share capital 
  
75

  
75


For the period ended 31 October 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 25 February 2025.



Page 1

 
CWMGWILI ENTERPRISE LIMITED
REGISTERED NUMBER: 14895427
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024


Simon Martin Jones
Director

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

Page 2

 
CWMGWILI ENTERPRISE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Cwmgwili Enterprises Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found below: 
Registered number:             14895427
Registered office address:  Cross Hands Food Park
                                            Cross Hands
                                            Llanelli
                                            Carmarthenshire
                                           United Kingdom
                                            SA14 6SX
The presentation currency of the financial statements is the Pound Sterling (£). 

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 financial statements are rounded to the nearest one pound.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
CWMGWILI ENTERPRISE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
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.


Fixed asset investments





Investments in associates

£



Cost or valuation


Additions
24,401,505



At 31 October 2024
24,401,505





Associate


The following was an associate of the Company:


Name

Registered office

Class of shares

Holding

Castell Howell Foods Limited
England & Wales
Ordinary
23%


4.


Cash and cash equivalents

2024
£

Cash at bank and in hand
75

75


Page 4

 
CWMGWILI ENTERPRISE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

5.


Creditors: Amounts falling due within one year

2024
£

Other creditors
13,901,505

13,901,505



6.


Creditors: Amounts falling due after more than one year

2024
£

Other creditors
10,500,000

10,500,000



7.


Related party transactions

At the balance sheet date, the company owed Castell Howell Foods Limited £12,401,505. Castell Howell Foods Limited is also the guarantor of Cwmgwili Enterprise Limited. The maximum liability under this guarantee is £12,000,000.

Page 5