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REGISTERED NUMBER: 13516275 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

CARTREFI CWTCH LTD

CARTREFI CWTCH LTD (REGISTERED NUMBER: 13516275)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CARTREFI CWTCH LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: Mrs N M Evans
M L Wills





REGISTERED OFFICE: The Mill
Heol Y Felin
Heol-Y-Cyw
Bridgend
CF35 6LE





REGISTERED NUMBER: 13516275 (England and Wales)





ACCOUNTANTS: Graham Paul Limited
Court House
Court Road
Bridgend
CF31 1BE

CARTREFI CWTCH LTD (REGISTERED NUMBER: 13516275)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,676 16,601

CURRENT ASSETS
Debtors 5 2,595 4,694
Cash at bank 28,052 59,989
30,647 64,683
CREDITORS
Amounts falling due within one year 6 58,838 50,837
NET CURRENT (LIABILITIES)/ASSETS (28,191 ) 13,846
TOTAL ASSETS LESS CURRENT
LIABILITIES

(9,515

)

30,447

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (9,615 ) 30,347
(9,515 ) 30,447

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:





Mrs N M Evans - Director


CARTREFI CWTCH LTD (REGISTERED NUMBER: 13516275)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Cartrefi Cwtch 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 (£).


In previous years the accounts were prepared under FRS 105 (for micro-entities) but this year they have been prepared under FRS 102s1A (for small entities) and the comparatives have been adjusted as a result. Due to the transition to a different accounting standard, Deferred Tax has been provided for and the comparatives restated accordingly

2. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price plus any costs directly attributable to making the asset capable of operating as and where intended.

Depreciation is provided at the following annual rates in order to write off the cost, less estimated residual value, of each asset on a systematic basis over its estimated useful life, or if held under a finance lease, over the lease term, whichever is shorter:

Equipment & Furniture 15% straight line
Computer Equipment 33% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


CARTREFI CWTCH LTD (REGISTERED NUMBER: 13516275)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 19,622
Additions 5,387
At 31 July 2024 25,009
DEPRECIATION
At 1 August 2023 3,021
Charge for year 3,312
At 31 July 2024 6,333
NET BOOK VALUE
At 31 July 2024 18,676
At 31 July 2023 16,601

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,595 4,694

CARTREFI CWTCH LTD (REGISTERED NUMBER: 13516275)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 21,636 6,158
Other creditors 37,202 44,679
58,838 50,837

7. RELATED PARTY DISCLOSURES

Included in other creditors is an interest free loan from the directors of £35,486 (2023: £39,000).