Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01false2No description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10461922 2024-04-01 2025-03-31 10461922 2023-04-01 2024-03-31 10461922 2025-03-31 10461922 2024-03-31 10461922 2023-04-01 10461922 c:Director1 2024-04-01 2025-03-31 10461922 d:FreeholdInvestmentProperty 2025-03-31 10461922 d:FreeholdInvestmentProperty 2024-03-31 10461922 d:CurrentFinancialInstruments 2025-03-31 10461922 d:CurrentFinancialInstruments 2024-03-31 10461922 d:ShareCapital 2024-04-01 2025-03-31 10461922 d:ShareCapital 2025-03-31 10461922 d:ShareCapital 2023-04-01 2024-03-31 10461922 d:ShareCapital 2024-03-31 10461922 d:ShareCapital 2023-04-01 10461922 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10461922 d:RetainedEarningsAccumulatedLosses 2025-03-31 10461922 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10461922 d:RetainedEarningsAccumulatedLosses 2024-03-31 10461922 d:RetainedEarningsAccumulatedLosses 2023-04-01 10461922 c:OrdinaryShareClass1 2024-04-01 2025-03-31 10461922 c:OrdinaryShareClass1 2025-03-31 10461922 c:OrdinaryShareClass1 2024-03-31 10461922 c:OrdinaryShareClass2 2024-04-01 2025-03-31 10461922 c:OrdinaryShareClass2 2025-03-31 10461922 c:OrdinaryShareClass2 2024-03-31 10461922 c:FRS102 2024-04-01 2025-03-31 10461922 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10461922 c:FullAccounts 2024-04-01 2025-03-31 10461922 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10461922 2 2024-04-01 2025-03-31 10461922 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10461922









BRYNKINALT INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
BRYNKINALT INVESTMENTS LIMITED
REGISTERED NUMBER: 10461922

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note

  

Fixed assets
  

Investment property
 4 
567,231
567,231

  
567,231
567,231

Current assets
  

Debtors: amounts falling due within one year
 5 
4,180
11,222

Cash at bank and in hand
 6 
8,783
5,672

Creditors: amounts falling due within one year
 7 
(335,854)
(365,859)

Net current liabilities
  
 
 
(322,891)
 
 
(348,965)

Total assets less current liabilities
  
244,340
218,266

Net assets excluding pension asset
  
244,340
218,266

Net assets
  
244,340
218,266


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
244,336
218,262

  
244,340
218,266


Page 1

 
BRYNKINALT INVESTMENTS LIMITED
REGISTERED NUMBER: 10461922
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider 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 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 30 July 2025.




The Hon, I. R. Hill Trevor
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
BRYNKINALT INVESTMENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity


At 1 April 2023
4
177,845
177,849


Comprehensive income for the year

Profit for the year
-
40,417
40,417
Total comprehensive income for the year
-
40,417
40,417



At 1 April 2024
4
218,262
218,266


Comprehensive income for the year

Profit for the year
-
26,074
26,074
Total comprehensive income for the year
-
26,074
26,074


At 31 March 2025
4
244,336
244,340


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
BRYNKINALT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Brynkinalt Investments Limited (10461922), is a private company limited by shares, incorporated in England and Wales, with its registered address at Belmont House, Shrewsbury Business Park, Shrewsbury, SY2 6LG and principal place of activity at Estate Office, Brynkinalt, Chirk, Wrexham, LL14 5NS.

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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
BRYNKINALT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

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.


 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

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.

 
2.7

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.

 
2.8

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.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 5

 
BRYNKINALT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Investment property


Freehold investment property



Valuation


At 1 April 2024
567,231



At 31 March 2025
567,231

The 2025 valuations were made by The Hon. I.R.Hill Trevor (Director), on an open market value for existing use basis.



At 31 March 2025




Page 6

 
BRYNKINALT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024


Trade debtors
2,509
10,620

Prepayments and accrued income
1,671
602

4,180
11,222



6.


Cash and cash equivalents

2025
2024

Cash at bank and in hand
8,783
5,672

8,783
5,672



7.


Creditors: Amounts falling due within one year

2025
2024

Trade creditors
4,614
2,845

Corporation tax
6,104
9,503

Other taxation and social security
4,521
1,374

Other creditors
318,830
350,437

Accruals and deferred income
1,785
1,700

335,854
365,859



8.


Share capital

2025
2024
Allotted, called up and fully paid



2 (2024 - 2) Ordinary A shares of £1.00 each
2
2
2 (2024 - 2) Ordinary B shares of £1.00 each
2
2

4

4


 
Page 7