REGISTERED NUMBER: 04512849 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

WILLIAMS DENTON CYF

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

759,925

759,925

Tangible assets

5

1,024,141

1,021,285

Investments

6

60,000

-

1,844,066

1,781,210

CURRENT ASSETS

Stocks

300

300

Debtors

233,697

280,585

Cash at bank and in hand

8,114

1,891

242,111

282,776

CREDITORS

Amounts falling due within one year

587,062

710,917

NET CURRENT LIABILITIES

(344,951

)

(428,141

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,499,115

1,353,069

CREDITORS

Amounts falling due after more than one year

7

(649,538

)

(460,056

)

PROVISIONS FOR LIABILITIES

(32,658

)

(31,530

)

NET ASSETS

816,919

861,483

CAPITAL AND RESERVES

Called up share capital

9,540

11,470

Capital redemption reserve

4,890

2,960

Retained earnings

802,489

847,053

SHAREHOLDERS' FUNDS

816,919

861,483

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

All the members have consented to the preparation of an abridged Profit and Loss Account and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

Mr C Bell - Director

1.	STATUTORY INFORMATION

Williams Denton Cyf is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04512849

Registered office:

Glaslyn Ffordd Y Parc

Parc Menai

Bangor

Gwynedd

LL57 4FE

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income recognition

Income (turnover) is recognised as net invoiced sales of services, excluding vat, except in respect of service contracts where income (turnover) is recognised when the company obtains the right to consideration.

Goodwill

Goodwill is stated at cost (purchased) and is not amortised annually as required by FRS102 as the directors believe the current market value is in excess of cost following an annual impairment review.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks have been valued at the lower of cost and estimated selling price less costs to sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Fixed asset investments

Investments in shares are included at fair value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

759,925

NET BOOK VALUE

At 31 March 2025

759,925

At 31 March 2024

759,925

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

1,100,600

Additions

15,037

At 31 March 2025

1,115,637

DEPRECIATION

At 1 April 2024

79,315

Charge for year

12,181

At 31 March 2025

91,496

NET BOOK VALUE

At 31 March 2025

1,024,141

At 31 March 2024

1,021,285

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

Additions

60,000

At 31 March 2025

60,000

NET BOOK VALUE

At 31 March 2025

60,000

Cost or valuation at 31 March 2025 is represented by:

Totals

£

Valuation in 2025

60,000

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

581,582

226,644

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

133,631

196,838

Bank loans

636,000

529,117

769,631

725,955

9.	OTHER FINANCIAL COMMITMENTS

The company had total commitments under non-cancellable operating leases over the remaining life of those leases of £1,815 (2024- £4,235).