Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-31 2025-03-31 0 No description of principal activity true false 2024-04-01 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14008085 2024-04-01 2025-03-31 14008085 2023-04-01 2024-03-31 14008085 2025-03-31 14008085 2024-03-31 14008085 c:Director2 2024-04-01 2025-03-31 14008085 d:Buildings 2025-03-31 14008085 d:Buildings 2024-03-31 14008085 d:CurrentFinancialInstruments 2025-03-31 14008085 d:CurrentFinancialInstruments 2024-03-31 14008085 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14008085 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14008085 d:ShareCapital 2025-03-31 14008085 d:ShareCapital 2024-03-31 14008085 d:RetainedEarningsAccumulatedLosses 2025-03-31 14008085 d:RetainedEarningsAccumulatedLosses 2024-03-31 14008085 c:FRS102 2024-04-01 2025-03-31 14008085 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14008085 c:AbridgedAccounts 2024-04-01 2025-03-31 14008085 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14008085 2 2024-04-01 2025-03-31 14008085 6 2024-04-01 2025-03-31 14008085 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14008085 TYWYN HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TYWYN HOLDINGS LIMITED REGISTERED NUMBER: 14008085 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 521,953 |  | 521,953
Investments |  |  | 1 |  | 1
|  |  | 521,954 |  | 521,954
Current assets |  |  |  |  |
Debtors |  | 249,171 |  | 414,171 |
Cash at bank and in hand |  | 11,076 |  | 10,949 |
|  | 260,247 |  | 425,120 |
Creditors: amounts falling due within one year | 8 | (782,077) |  | (947,053) |
Net current liabilities |  |  | (521,830) |  | (521,933)
Total assets less current liabilities |  |  | 124 |  | 21
Net assets |  |  | 124 |  | 21
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6 |  | 6
Profit and loss account |  |  | 118 |  | 15
|  |  | 124 |  | 21
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TYWYN HOLDINGS LIMITED REGISTERED NUMBER: 14008085 STATEMENT OF FINANCIAL POSITION (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 statement of income and retained earnings 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 14 November 2025.
................................................ Rikhil Ashvinkumar Shonchhatra
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
TYWYN HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is a private company lmited by share capital, incorporated in England & Wales. The company number and registered office address are: Company number: 14008085 Registered office address: Alexandra Nursing Home Sandilands Road Tywyn LL36 9AS 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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 reporting date in the countries where the Company operates and generates income.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
TYWYN HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 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.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
TYWYN HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 April 2024 | 521,953
| At 31 March 2025 | 521,953
| Net book value |
| At 31 March 2025 | 521,953
| At 31 March 2024 | 521,953
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 1
| At 31 March 2025 | 1
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TYWYN HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 249,171 | 414,171
|  | 249,171 | 414,171
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 11,076 | 10,949
|  | 11,076 | 10,949
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 28 | 3
| Other creditors | 782,049 | 947,050
|  | 782,077 | 947,053
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