REGISTERED NUMBER: 07943843 (England and Wales)

Bryn Power Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A D Price

P G Price

REGISTERED OFFICE:

Gelliargwellt Farm

Gelligaer

Hengoed

CF82 8FY

REGISTERED NUMBER:

07943843 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

FIXED ASSETS

Tangible assets

4

6,280,068

7,208,893

CURRENT ASSETS

Debtors

5

1,310,079

1,104,849

Cash at bank

235,572

850,009

1,545,651

1,954,858

CREDITORS

Amounts falling due within one year

6

3,452,198

5,443,911

NET CURRENT LIABILITIES

(1,906,547

)

(3,489,053

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,373,521

3,719,840

PROVISIONS FOR LIABILITIES

1,029,558

886,558

NET ASSETS

3,343,963

2,833,282

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

3,343,961

2,833,280

SHAREHOLDERS' FUNDS

3,343,963

2,833,282

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

A D Price - Director

1.	STATUTORY INFORMATION

Bryn Power Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for the work performed to date to the estimated contract costs.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

33% on cost and 20% on cost

Computer equipment

-

33% on cost

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

Going concern

At the year end the company has net current liabilities. The Directors believe that the company has sufficient access to funds to meet its obligations. The accounts have therefore been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

108,842

11,178,892

1,275

11,289,009

Additions

84,000

97,072

-

181,072

At 31 March 2025

192,842

11,275,964

1,275

11,470,081

DEPRECIATION

At 1 April 2024

2,177

4,076,664

1,275

4,080,116

Charge for year

2,177

1,107,720

-

1,109,897

At 31 March 2025

4,354

5,184,384

1,275

5,190,013

NET BOOK VALUE

At 31 March 2025

188,488

6,091,580

-

6,280,068

At 31 March 2024

106,665

7,102,228

-

7,208,893

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

109,508

129,907

Other debtors

1,200,571

974,942

1,310,079

1,104,849

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

166,700

273,571

Other creditors

3,285,498

5,170,340

3,452,198

5,443,911

7.	RELATED PARTY DISCLOSURES

At the year end the company owed a total of £3,285,496 (2024: £5,170,337) to companies that are related through common Directors.

In addition they were owed a total of £938,185 (2024: £798,000) from companies related through common Directors.