4 14/03/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-03-14 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 15562742 2024-03-14 2025-03-31 15562742 2025-03-31 15562742 2024-03-13 15562742 core:MotorVehicles 2024-03-14 2025-03-31 15562742 bus:RegisteredOffice 2024-03-14 2025-03-31 15562742 bus:LeadAgentIfApplicable 2024-03-14 2025-03-31 15562742 bus:Director1 2024-03-14 2025-03-31 15562742 bus:Director2 2024-03-14 2025-03-31 15562742 core:MotorVehicles 2025-03-31 15562742 core:ShareCapital 2024-03-14 2025-03-31 15562742 core:RetainedEarningsAccumulatedLosses 2024-03-14 2025-03-31 15562742 core:WithinOneYear 2025-03-31 15562742 core:ShareCapital 2025-03-31 15562742 core:RetainedEarningsAccumulatedLosses 2025-03-31 15562742 core:PreviouslyStatedAmount core:ShareCapital 2025-03-31 15562742 bus:Director1 2025-03-31 15562742 bus:Director2 2025-03-31 15562742 bus:SmallEntities 2024-03-14 2025-03-31 15562742 bus:AuditExempt-NoAccountantsReport 2024-03-14 2025-03-31 15562742 bus:SmallCompaniesRegimeForAccounts 2024-03-14 2025-03-31 15562742 bus:PrivateLimitedCompanyLtd 2024-03-14 2025-03-31 15562742 bus:FullAccounts 2024-03-14 2025-03-31
Company registration number: 15562742
Cwmni Amaeth Broadleys Cyf
Unaudited filleted financial statements
31 March 2025
Cwmni Amaeth Broadleys Cyf
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Cwmni Amaeth Broadleys Cyf
Directors and other information

| Directors | H E Edwards | (Appointed 14 March 2024)
|  | E L Roberts | (Appointed 14 March 2024)
| Company number | 15562742 |
| Registered office | Broadleys Farm |
|  | Denbigh |
|  | Denbighshire |
|  | LL16 5NU |
| Business address | Broadleys Farm |
|  | Denbigh |
|  | Denbighshire |
|  | LL16 5NU |
| Accountants | Cyfrifywr Hill & Roberts Accountants |
|  | 1 Tan y Castell |
|  | Ruthin |
|  | Denbighshire |
|  | LL15 1DQ |

Cwmni Amaeth Broadleys Cyf
Statement of financial position
31 March 2025

|  |  | 31/03/25 |  |  |  |  |  |
|  | Note | £ |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 13,896 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  |  |  | 13,896 |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 6,597 |  |  |  |  |  |
Cash at bank and in hand |  |  | 31,110 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  | 37,707 |  |  |  |  |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 33,606) |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
Net current assets |  |  |  |  | 4,101 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Total assets less current liabilities |  |  |  |  | 17,997 |  |  |  |
Provisions for liabilities |  |  |  |  | ( 3,474) |  |  |  |
|  |  |  |  | _______ |  |  |  |
Net assets |  |  |  |  | 14,523 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  |
Profit and loss account |  |  |  |  | 14,423 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Shareholders funds |  |  |  |  | 14,523 |  |  |  |
|  |  |  |  | _______ |  |  |  |

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 06 December 2025 , and are signed on behalf of the board by:
H E Edwards E L Roberts
Director Director
Company registration number: 15562742
Cwmni Amaeth Broadleys Cyf
Statement of changes in equity
Period ended 31 March 2025

|  | Called up share capital | Profit and loss account | Total |  |  |  |  |
|  | £ | £ | £ |  |  |  |  |
At 14 March 2024 |  | - | - | - |  |  |  |  |
Profit for the period |  |  | 14,423 | 14,423 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
Total comprehensive income for the period |  | - | 14,423 | 14,423 |  |  |  |  |
Issue of shares |  | 100 |  | 100 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | 100 | - | 100 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
At 31 March 2025 |  | 100 | 14,423 | 14,523 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |

Cwmni Amaeth Broadleys Cyf
Notes to the financial statements
Period ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Broadleys Farm, Denbigh, Denbighshire, LL16 5NU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 4
5. Tangible assets

|  | Motor vehicles | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 14 March 2024 | - | - |  |  |  |  |
| Additions | 14,500 | 14,500 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2025 | 14,500 | 14,500 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 14 March 2024 | - | - |  |  |  |  |
| Charge for the year | 604 | 604 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2025 | 604 | 604 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2025 | 13,896 | 13,896 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 31/03/25 |
|  |  | £ |
| Other debtors |  | 6,597 |
|  |  | _______ |

7. Creditors: amounts falling due within one year

|  |  | 31/03/25 |
|  |  | £ |
| Trade creditors |  | 3,469 |
| Corporation tax |  | 962 |
| Social security and other taxes |  | 11,061 |
| Other creditors |  | 18,114 |
|  |  | _______ |
|  |  | 33,606 |
|  |  | _______ |

8. Directors advances, credits and guarantees

| During the period the directors entered into the following advances and credits with the company: |  |  |  |  |  |
01/02/25 to 31/03/25 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| H E Edwards | - | ( 4,950) | ( 4,950) |  |  |
| E L Roberts | - | ( 9,950) | ( 9,950) |  |  |
|  | _______ | _______ | _______ |  |  |
|  | - | ( 14,900) | ( 14,900) |  |  |
|  | _______ | _______ | _______ |  |  |

9. First Period of Trade
The company was incorporated on 14 March 2024. The company did not commence trading until the 1 February 2025.