Registration number: 09816508

Local Environmental Records Centres Wales Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Local Environmental Records Centres Wales Limited

Company Information

Directors

Cofnod - North Wales Environmental Information Service Limited South East Wales Biodiversity Records Centre Limited West Wales Biodiversity Information Centre Limited Powys and Brecon Beacons National Park Environmental Records Centre Limited Dr P Sinnadurai

Company secretary

Mr C Russell

Registered office

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

Accountants

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

Local Environmental Records Centres Wales Limited

(Registration number: 09816508)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	502	670
Current assets
Debtors	6	30,824	147,575
Cash at bank and in hand		1,013	1,630
		31,837	149,205
Creditors: Amounts falling due within one year	7	(30,701)	(149,439)
Net current assets/(liabilities)		1,136	(234)
Total assets less current liabilities		1,638	436
Provisions for liabilities		(715)	(715)
Net assets/(liabilities)		923	(279)
Reserves
Retained earnings		923	(279)
Surplus/(deficit)		923	(279)

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 24 November 2025 and signed on its behalf by:
 

......................................... Dr P Sinnadurai Director

Local Environmental Records Centres Wales 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 24 November 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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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 over their estimated useful lives, as follows:

Local Environmental Records Centres Wales Limited

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

Asset class	Depreciation method and rate
Computer equipment	25% 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 debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	168	223

Local Environmental Records Centres Wales Limited

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

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 April 2024	6,020	6,020
At 31 March 2025	6,020	6,020
Depreciation
At 1 April 2024	5,350	5,350
Charge for the year	168	168
At 31 March 2025	5,518	5,518
Carrying amount
At 31 March 2025	502	502
At 31 March 2024	670	670

6

Debtors

Current	2025 £	2024 £
Trade debtors	600	116,400
Prepayments	216	1,050
Other debtors	30,008	30,125
	30,824	147,575

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	30,701	149,439