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REGISTERED NUMBER: 05725866 (England and Wales)















BRYNHYFRYD CAR SALES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






BRYNHYFRYD CAR SALES LIMITED (REGISTERED NUMBER: 05725866)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


BRYNHYFRYD CAR SALES LIMITED (REGISTERED NUMBER: 05725866)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 18,709 12,314
18,709 12,314

CURRENT ASSETS
Stocks 6 38,500 63,650
Debtors 7 29,218 31,348
67,718 94,998
CREDITORS
Amounts falling due within one year 8 24,460 38,949
NET CURRENT ASSETS 43,258 56,049
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,967

68,363

CREDITORS
Amounts falling due after more than one
year

9

13,000

19,022
NET ASSETS 48,967 49,341

CAPITAL AND RESERVES
Called up share capital 40 40
Retained earnings 48,927 49,301
SHAREHOLDERS' FUNDS 48,967 49,341

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

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

The director acknowledges his 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.

BRYNHYFRYD CAR SALES LIMITED (REGISTERED NUMBER: 05725866)

BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 22 July 2025 and were signed by:





M J Nicholas - Director


BRYNHYFRYD CAR SALES LIMITED (REGISTERED NUMBER: 05725866)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Brynhyfryd Car Sales Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05725866

Registered office: 501 Llangyfelach Road
Brynhyfryd
Swansea
West Glamorgan
SA5 9EA

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

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 - 10% on cost
Motor vehicles - 20% on cost
Office equipment - 20% on cost

Stocks
Stocks are stated at the lower of cost and net realisable value

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

BRYNHYFRYD CAR SALES LIMITED (REGISTERED NUMBER: 05725866)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 100,000
AMORTISATION
At 1 April 2024
and 31 March 2025 100,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 8,784 12,100 6,220 27,104
Additions 750 19,500 - 20,250
Disposals - (12,100 ) - (12,100 )
At 31 March 2025 9,534 19,500 6,220 35,254
DEPRECIATION
At 1 April 2024 7,019 1,815 5,956 14,790
Charge for year 443 2,925 202 3,570
Eliminated on disposal - (1,815 ) - (1,815 )
At 31 March 2025 7,462 2,925 6,158 16,545
NET BOOK VALUE
At 31 March 2025 2,072 16,575 62 18,709
At 31 March 2024 1,765 10,285 264 12,314

6. STOCKS

Stocks are valued at the lower of cost and net realisable value.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 15,063 19,947
Directors' current accounts 14,155 11,401
29,218 31,348

BRYNHYFRYD CAR SALES LIMITED (REGISTERED NUMBER: 05725866)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 12,382 28,658
Trade creditors 2,879 3,179
Tax 3,913 3,729
Social security and other taxes (60 ) (60 )
VAT 3,629 1,914
Accrued expenses 1,717 1,529
24,460 38,949

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 2-5 years 13,000 19,022

10. RELATED PARTY DISCLOSURES

The company operates from premises owned personally by the director, no charge has been made for rent.

The company is under the control of the director who owns 100% of the share capital.