Powys and Brecon Beacons National Park Environmental Records Centre Limited 03999077 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is the gathering, collation, storage, management, use of, dissemination of information about the flora, fauna, habitats and sites of biological, ecological, geological and geomorphological interest in Powys and the Brecon Beacons National Park. Digita Accounts Production Advanced 6.30.9574.0 true 03999077 2024-04-01 2025-03-31 03999077 2025-03-31 03999077 core:CurrentFinancialInstruments 2025-03-31 03999077 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 03999077 core:FurnitureFittings 2025-03-31 03999077 core:OfficeEquipment 2025-03-31 03999077 bus:SmallEntities 2024-04-01 2025-03-31 03999077 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03999077 bus:FullAccounts 2024-04-01 2025-03-31 03999077 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03999077 bus:RegisteredOffice 2024-04-01 2025-03-31 03999077 bus:CompanySecretary2 2024-04-01 2025-03-31 03999077 bus:Director13 2024-04-01 2025-03-31 03999077 bus:Director19 2024-04-01 2025-03-31 03999077 bus:Director2 2024-04-01 2025-03-31 03999077 bus:Director21 2024-04-01 2025-03-31 03999077 bus:Director3 2024-04-01 2025-03-31 03999077 bus:Director8 2024-04-01 2025-03-31 03999077 bus:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 03999077 bus:Agent1 2024-04-01 2025-03-31 03999077 core:ComputerEquipment 2024-04-01 2025-03-31 03999077 core:FurnitureFittings 2024-04-01 2025-03-31 03999077 core:OfficeEquipment 2024-04-01 2025-03-31 03999077 countries:EnglandWales 2024-04-01 2025-03-31 03999077 2024-03-31 03999077 core:FurnitureFittings 2024-03-31 03999077 core:OfficeEquipment 2024-03-31 03999077 2023-04-01 2024-03-31 03999077 2024-03-31 03999077 core:CurrentFinancialInstruments 2024-03-31 03999077 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 03999077 core:FurnitureFittings 2024-03-31 03999077 core:OfficeEquipment 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 03999077

Powys and Brecon Beacons National Park Environmental Records Centre Limited (A company limited by guarantee)

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2025

 

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Company Information

Directors

Mr R W Dennison

Mr J F Wilson

Dr N R Lowe OBE

Mrs H L J Drewett

Ms E-S Sivers

Prof J B Hunt

Company secretary

Ms S E Woodcock

Registered office

Unit 4
Royal Building
6 The Bulwark
Brecon
Powys
LD3 7LB

Bankers

National Westminster Bank plc
9 West Street
Builth Wells
Powys
LD2 3AH

Accountants

W J James & Co
Chartered AccountantsBishop House
10 Wheat Street
Brecon
Powys
LD3 7DG

 

Powys and Brecon Beacons National Park Environmental Records Centre Limited

(Registration number: 03999077)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

5,267

5,699

Current assets

 

Debtors

6

23,213

47,937

Cash at bank and in hand

 

129,837

112,601

 

153,050

160,538

Creditors: Amounts falling due within one year

7

(13,914)

(22,447)

Net current assets

 

139,136

138,091

Net assets

 

144,403

143,790

Reserves

 

Retained earnings

144,403

143,790

Surplus

 

144,403

143,790

For the financial year 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 accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 July 2025 and signed on its behalf by:
 

.........................................
Mr J F Wilson
Director

 

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Unit 4
Royal Building
6 The Bulwark
Brecon
Powys
LD3 7LB
United Kingdom

These financial statements were authorised for issue by the Board on 8 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents net invoiced sales of services, excluding Value Added Tax.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Tax

The tax expense for the period comprises of current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation 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 taxable income.

 

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

25% on reducing balance

Computer equipment

25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 11).

4

Profit before tax

Arrived at after charging/(crediting)

 

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2025
£

2024
£

Depreciation expense

1,750

1,896

5

Tangible assets

Fixtures and fittings
£

Office equipment
£

Total
£

Cost or valuation

At 1 April 2024

5,979

29,221

35,200

Additions

943

375

1,318

At 31 March 2025

6,922

29,596

36,518

Depreciation

At 1 April 2024

5,287

24,214

29,501

Charge for the year

405

1,345

1,750

At 31 March 2025

5,692

25,559

31,251

Carrying amount

At 31 March 2025

1,230

4,037

5,267

At 31 March 2024

692

5,007

5,699

6

Debtors

Current

2025
£

2024
£

Prepayments

2,361

2,150

Other debtors

20,852

45,787

 

23,213

47,937

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

72

72

Taxation and social security

7,096

14,919

Accruals and deferred income

5,713

5,870

Other creditors

1,033

1,586

13,914

22,447