Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31falseNon-specialised wholesale of food, beverages and tobacco2023-11-01false00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08967942 2023-11-01 2024-10-31 08967942 2022-11-01 2023-10-31 08967942 2024-10-31 08967942 2023-10-31 08967942 c:Director1 2023-11-01 2024-10-31 08967942 d:CurrentFinancialInstruments 2024-10-31 08967942 d:CurrentFinancialInstruments 2023-10-31 08967942 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08967942 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 08967942 d:ShareCapital 2024-10-31 08967942 d:ShareCapital 2023-10-31 08967942 d:RetainedEarningsAccumulatedLosses 2024-10-31 08967942 d:RetainedEarningsAccumulatedLosses 2023-10-31 08967942 c:FRS102 2023-11-01 2024-10-31 08967942 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 08967942 c:FullAccounts 2023-11-01 2024-10-31 08967942 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08967942 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 08967942










BWYDYDD CONWY LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
BWYDYDD CONWY LTD
REGISTERED NUMBER: 08967942

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
  
52,045
53,664

Cash at bank and in hand
  
5,698
5,703

  
57,743
59,367

Creditors: amounts falling due within one year
  
(13,371)
(13,639)

Net current assets
  
 
 
44,372
 
 
45,728

Total assets less current liabilities
  
44,372
45,728

  

Net assets
  
44,372
45,728


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
44,272
45,628

  
44,372
45,728


Page 1

 
BWYDYDD CONWY LTD
REGISTERED NUMBER: 08967942
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 11 March 2025.




Simon Martin Jones
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BWYDYDD CONWY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


Statutory information

Bwydydd Conwy Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).


2.


Going concern

The company is not currently trading, therefore assets and liabilities have been stated at recoverable/payable amounts. The financial statements have been prepared on a basis other than that of the going concern basis.

3.Accounting policies

 
3.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
3.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
3.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
BWYDYDD CONWY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

3.Accounting policies (continued)

  
3.4

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors which are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The following are the critical judgements that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Impairment of assets
Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement.
Provisions and contingencies
Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable.

 
3.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4

 
BWYDYDD CONWY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


5.


Debtors

2024
2023
£
£


Other debtors
52,045
53,664

52,045
53,664



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,698
5,703

5,698
5,703



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
12,021
12,289

Accruals and deferred income
1,350
1,350

13,371
13,639


Page 5

 
BWYDYDD CONWY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

8.

Related Party Disclosures

The company transacts with related parties; transactions within the year end balances at the year end were as follow:

2024
2023
        £
        £
Sales and recharges

-

-
 
Purchases and recharges

-

-
 
Amounts owed by/(to) related parties at balance sheet date

52,045

53,664
 

 
Page 6