2024-04-01 2025-03-31 2025-03-31 false 14702678 GWENAU HAPUS LTD 2025-12-22 false iso4217:GBP xbrli:pure 14702678 2024-03-31 14702678 2025-03-31 14702678 2024-04-01 2025-03-31 14702678 2023-03-02 14702678 2024-03-31 14702678 2023-03-03 2024-03-31 14702678 bus:SmallEntities 2024-04-01 2025-03-31 14702678 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14702678 bus:FullAccounts 2024-04-01 2025-03-31 14702678 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14702678 core:WithinOneYear 2025-03-31 14702678 core:AfterOneYear 2025-03-31 14702678 core:WithinOneYear 2024-03-31 14702678 core:AfterOneYear 2024-03-31 14702678 core:ShareCapital 2025-03-31 14702678 core:SharePremium 2025-03-31 14702678 core:RevaluationReserve 2025-03-31 14702678 core:OtherReservesSubtotal 2025-03-31 14702678 core:RetainedEarningsAccumulatedLosses 2025-03-31 14702678 core:ShareCapital 2024-03-31 14702678 core:SharePremium 2024-03-31 14702678 core:RevaluationReserve 2024-03-31 14702678 core:OtherReservesSubtotal 2024-03-31 14702678 core:RetainedEarningsAccumulatedLosses 2024-03-31 14702678 core:LandBuildings 2025-03-31 14702678 core:PlantMachinery 2025-03-31 14702678 core:Vehicles 2025-03-31 14702678 core:FurnitureFittings 2025-03-31 14702678 core:OfficeEquipment 2025-03-31 14702678 core:NetGoodwill 2025-03-31 14702678 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 14702678 core:ListedExchangeTraded 2025-03-31 14702678 core:UnlistedNon-exchangeTraded 2025-03-31 14702678 core:LandBuildings 2024-03-31 14702678 core:PlantMachinery 2024-03-31 14702678 core:Vehicles 2024-03-31 14702678 core:FurnitureFittings 2024-03-31 14702678 core:OfficeEquipment 2024-03-31 14702678 core:NetGoodwill 2024-03-31 14702678 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 14702678 core:ListedExchangeTraded 2024-03-31 14702678 core:UnlistedNon-exchangeTraded 2024-03-31 14702678 core:LandBuildings 2024-04-01 2025-03-31 14702678 core:PlantMachinery 2024-04-01 2025-03-31 14702678 core:Vehicles 2024-04-01 2025-03-31 14702678 core:FurnitureFittings 2024-04-01 2025-03-31 14702678 core:OfficeEquipment 2024-04-01 2025-03-31 14702678 core:NetGoodwill 2024-04-01 2025-03-31 14702678 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 14702678 core:ListedExchangeTraded 2024-04-01 2025-03-31 14702678 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 14702678 core:MoreThanFiveYears 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments 2025-03-31 14702678 core:Non-currentFinancialInstruments 2024-03-31 14702678 dpl:CostSales 2024-04-01 2025-03-31 14702678 dpl:DistributionCosts 2024-04-01 2025-03-31 14702678 core:LandBuildings 2024-04-01 2025-03-31 14702678 core:PlantMachinery 2024-04-01 2025-03-31 14702678 core:Vehicles 2024-04-01 2025-03-31 14702678 core:FurnitureFittings 2024-04-01 2025-03-31 14702678 core:OfficeEquipment 2024-04-01 2025-03-31 14702678 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 14702678 core:NetGoodwill 2024-04-01 2025-03-31 14702678 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 14702678 dpl:GroupUndertakings 2024-04-01 2025-03-31 14702678 dpl:ParticipatingInterests 2024-04-01 2025-03-31 14702678 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 14702678 core:ListedExchangeTraded 2024-04-01 2025-03-31 14702678 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 14702678 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 14702678 dpl:CostSales 2023-03-03 2024-03-31 14702678 dpl:DistributionCosts 2023-03-03 2024-03-31 14702678 core:LandBuildings 2023-03-03 2024-03-31 14702678 core:PlantMachinery 2023-03-03 2024-03-31 14702678 core:Vehicles 2023-03-03 2024-03-31 14702678 core:FurnitureFittings 2023-03-03 2024-03-31 14702678 core:OfficeEquipment 2023-03-03 2024-03-31 14702678 dpl:AdministrativeExpenses 2023-03-03 2024-03-31 14702678 core:NetGoodwill 2023-03-03 2024-03-31 14702678 core:IntangibleAssetsOtherThanGoodwill 2023-03-03 2024-03-31 14702678 dpl:GroupUndertakings 2023-03-03 2024-03-31 14702678 dpl:ParticipatingInterests 2023-03-03 2024-03-31 14702678 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-03 2024-03-31 14702678 core:ListedExchangeTraded 2023-03-03 2024-03-31 14702678 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-03 2024-03-31 14702678 core:UnlistedNon-exchangeTraded 2023-03-03 2024-03-31 14702678 core:NetGoodwill 2025-03-31 14702678 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 14702678 core:LandBuildings 2025-03-31 14702678 core:PlantMachinery 2025-03-31 14702678 core:Vehicles 2025-03-31 14702678 core:FurnitureFittings 2025-03-31 14702678 core:OfficeEquipment 2025-03-31 14702678 core:AfterOneYear 2025-03-31 14702678 core:WithinOneYear 2025-03-31 14702678 core:ListedExchangeTraded 2025-03-31 14702678 core:UnlistedNon-exchangeTraded 2025-03-31 14702678 core:ShareCapital 2025-03-31 14702678 core:SharePremium 2025-03-31 14702678 core:RevaluationReserve 2025-03-31 14702678 core:OtherReservesSubtotal 2025-03-31 14702678 core:RetainedEarningsAccumulatedLosses 2025-03-31 14702678 core:NetGoodwill 2024-03-31 14702678 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 14702678 core:LandBuildings 2024-03-31 14702678 core:PlantMachinery 2024-03-31 14702678 core:Vehicles 2024-03-31 14702678 core:FurnitureFittings 2024-03-31 14702678 core:OfficeEquipment 2024-03-31 14702678 core:AfterOneYear 2024-03-31 14702678 core:WithinOneYear 2024-03-31 14702678 core:ListedExchangeTraded 2024-03-31 14702678 core:UnlistedNon-exchangeTraded 2024-03-31 14702678 core:ShareCapital 2024-03-31 14702678 core:SharePremium 2024-03-31 14702678 core:RevaluationReserve 2024-03-31 14702678 core:OtherReservesSubtotal 2024-03-31 14702678 core:RetainedEarningsAccumulatedLosses 2024-03-31 14702678 core:NetGoodwill 2023-03-02 14702678 core:IntangibleAssetsOtherThanGoodwill 2023-03-02 14702678 core:LandBuildings 2023-03-02 14702678 core:PlantMachinery 2023-03-02 14702678 core:Vehicles 2023-03-02 14702678 core:FurnitureFittings 2023-03-02 14702678 core:OfficeEquipment 2023-03-02 14702678 core:AfterOneYear 2023-03-02 14702678 core:WithinOneYear 2023-03-02 14702678 core:ListedExchangeTraded 2023-03-02 14702678 core:UnlistedNon-exchangeTraded 2023-03-02 14702678 core:ShareCapital 2023-03-02 14702678 core:SharePremium 2023-03-02 14702678 core:RevaluationReserve 2023-03-02 14702678 core:OtherReservesSubtotal 2023-03-02 14702678 core:RetainedEarningsAccumulatedLosses 2023-03-02 14702678 core:AfterOneYear 2024-04-01 2025-03-31 14702678 core:WithinOneYear 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:CostValuation 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 14702678 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 14702678 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 14702678 core:Non-currentFinancialInstruments core:CostValuation 2024-03-31 14702678 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-31 14702678 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-31 14702678 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-31 14702678 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-31 14702678 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-31 14702678 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-31 14702678 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-31 14702678 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-31 14702678 bus:Director1 2024-04-01 2025-03-31

GWENAU HAPUS LTD

Registered Number
14702678
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

GWENAU HAPUS LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | DAVIES, Simeon

Registered Address | Fulford Lodge 1 Heslington Lane
| Fulford
| York
| YO10 4HW

Registered Number | 14702678 (England and Wales)

GWENAU HAPUS LTD
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 41,379 |  |  |  | 5,403
|  |  |  | 41,379 |  |  |  | 5,403
Current assets |  |  |  |  |  |  |  |
Debtors |  | 76,062 |  |  |  | 43,690 |  |
Cash at bank and on hand |  | 10,272 |  |  |  | 9,765 |  |
|  | 86,334 |  |  |  | 53,455 |  |
Creditors amounts falling due within one year | 4 | (62,814) |  |  |  | (42,073) |  |
Net current assets (liabilities) |  |  |  | 23,520 |  |  |  | 11,382
Total assets less current liabilities |  |  |  | 64,899 |  |  |  | 16,785
Creditors amounts falling due after one year | 5 |  |  | (23,992) |  |  |  | -
Net assets |  |  |  | 40,907 |  |  |  | 16,785
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 40,807 |  |  |  | 16,685
Shareholders' funds |  |  |  | 40,907 |  |  |  | 16,785

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 December 2025, and are signed on its behalf by:
DAVIES, Simeon Director Registered Company No. 14702678

GWENAU HAPUS LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Revenue from sale of goods
--- | ---
| The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to 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 as a finance cost in profit or loss in the period in which it arises.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. 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:

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 6,629 |  | - |  | 6,629
| Additions | 9,221 |  | 40,548 |  | 49,769
| At 31 March 25 | 15,850 |  | 40,548 |  | 56,398
| Depreciation and impairment
| At 01 April 24 | 1,226 |  | - |  | 1,226
| Charge for year | 3,656 |  | 10,137 |  | 13,793
| At 31 March 25 | 4,882 |  | 10,137 |  | 15,019
| Net book value
| At 31 March 25 | 10,968 |  | 30,411 |  | 41,379
| At 31 March 24 | 5,403 |  | - |  | 5,403

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 2,007
| Bank borrowings and overdrafts | 3,393 |  | -
| Taxation and social security | 59,302 |  | 40,066
| Accrued liabilities and deferred income | 119 |  | -
| Total | 62,814 |  | 42,073

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 23,992 |  | -
| Total | 23,992 |  | -

6. | Related party transactions
--- | ---
| During the year the Company made available a loan to the Director of £37,597 (2024: £18,166. Interest has been charged on this balance at the UK market rate. The loan is repayable on demand