REGISTERED NUMBER: 08749370 (Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

ACADEMI BERFFORMIO CAERDYDD CYF

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss E W Llwyd

REGISTERED OFFICE:

77 Stafford Road

Grangetown

Cardiff

CF11 6SW

REGISTERED NUMBER:

08749370 (Wales)

ACCOUNTANTS:

Ashmole & Co

3 Market Street

Llandeilo

CARMARTHENSHIRE

SA19 6AH

FIXED ASSETS

Intangible assets

4

5,223

5,223

Tangible assets

5

-

-

5,223

5,223

CURRENT ASSETS

Stocks

3,478

1,420

Debtors

684

2,720

Cash at bank

37,271

11,591

41,433

15,731

CREDITORS

Amounts falling due within one year

10,636

2,841

NET CURRENT ASSETS

30,797

12,890

TOTAL ASSETS LESS CURRENT LIABILITIES

36,020

18,113

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

36,014

18,107

36,020

18,113

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Miss E W Llwyd - Director

1.	STATUTORY INFORMATION

Academi Berfformio Caerdydd Cyf is a private company, limited by shares , registered in Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill represents an amount paid for a proportion of the company goodwill purchased in 2017. Goodwill is not amortised as the directors are of the opinion that the current value of goodwill would be no less than the purchase cost.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

5,223

NET BOOK VALUE

At 31 August 2025

5,223

At 31 August 2024

5,223

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

2,064

DEPRECIATION

At 1 September 2024

and 31 August 2025

2,064

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-