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REGISTERED NUMBER: 14111859 (England and Wales)













DYMOND THOMAS HOLDINGS CYF.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024






DYMOND THOMAS HOLDINGS CYF. (REGISTERED NUMBER: 14111859)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


DYMOND THOMAS HOLDINGS CYF.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: Mrs E N E Dymond





REGISTERED OFFICE: North Barn
White House Farm
Llanvair kilgeddin
Abergavenny
MONMOUTHSHIRE
NP7 9BB





REGISTERED NUMBER: 14111859 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

DYMOND THOMAS HOLDINGS CYF. (REGISTERED NUMBER: 14111859)

STATEMENT OF FINANCIAL POSITION
31 MAY 2024

2024 2023
Notes £ £ £
FIXED ASSETS
Investment property 4 490,000 404,150

CURRENT ASSETS
Debtors 5 247 3,758
Cash at bank 23,900 -
24,147 3,758
CREDITORS
Amounts falling due within one year 6 417,777 405,823
NET CURRENT LIABILITIES (393,630 ) (402,065 )
TOTAL ASSETS LESS CURRENT LIABILITIES 96,370 2,085

PROVISIONS FOR LIABILITIES 21,463 -
NET ASSETS 74,907 2,085

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 7 64,388 -
Retained earnings 10,419 1,985
SHAREHOLDERS' FUNDS 74,907 2,085

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

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

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 May 2025 and were signed by:





Mrs E N E Dymond - Director


DYMOND THOMAS HOLDINGS CYF. (REGISTERED NUMBER: 14111859)

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


1. STATUTORY INFORMATION

Dymond Thomas Holdings Cyf. 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.

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 as modified by the revaluation of certain assets.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 June 2023 404,150
Revaluations 85,850
At 31 May 2024 490,000
NET BOOK VALUE
At 31 May 2024 490,000
At 31 May 2023 404,150

DYMOND THOMAS HOLDINGS CYF. (REGISTERED NUMBER: 14111859)

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


4. INVESTMENT PROPERTY - continued

Fair value at 31 May 2024 is represented by:
£
Valuation in 2024 85,850
Cost 404,150
490,000

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£ £
Cost 404,150 404,150

Investment property was valued on an open market basis on 30 May 2025 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 247 3,758

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 1,978 773
Other creditors 415,799 405,050
417,777 405,823

7. RESERVES
Fair value
reserve
£
Revaluation in the year 64,388

At 31 May 2024 64,388

8. RELATED PARTY DISCLOSURES

At the year end date the company owed Motion Rail Limited £404,150.

Ms E. Dymond owns 100% of the share capital of North Circle Holdings Limited which holds 100% of the share capital of Motion Rail Limited.