REGISTERED NUMBER: 04478809 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Brynrodyn Park Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A C Lloyd

Mrs L A Lloyd

SECRETARY:

Mrs L A Lloyd

REGISTERED OFFICE:

Brynrodyn Caravan Park

Borth

Dyfed

SA24 5NR

REGISTERED NUMBER:

04478809 (England and Wales)

ACCOUNTANTS:

dhjh Tenbury Wells LLP

Chartered Certified Accountants

81 Teme Street

Tenbury Wells

WR15 8AE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

654,012

542,018

654,012

542,018

CURRENT ASSETS

Stocks

24,125

155,192

Debtors

6

1,521,375

828,677

Cash at bank

1,293,579

1,549,357

2,839,079

2,533,226

CREDITORS

Amounts falling due within one year

7

981,881

742,365

NET CURRENT ASSETS

1,857,198

1,790,861

TOTAL ASSETS LESS CURRENT LIABILITIES

2,511,210

2,332,879

PROVISIONS FOR LIABILITIES

44,985

18,152

NET ASSETS

2,466,225

2,314,727

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

2,465,225

2,313,727

SHAREHOLDERS' FUNDS

2,466,225

2,314,727

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 19 December 2025 and were signed on its behalf by:

Mrs L A Lloyd - Director

1.	STATUTORY INFORMATION

Brynrodyn Park 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.

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.

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.

Long leasehold

-

not provided

Plant, Equipment & Fixtures

-

10% on reducing balance

Computer equipment

-

20% on reducing balance

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.

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 16 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

15,000

AMORTISATION

At 1 February 2024

and 31 January 2025

15,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Plant,

Long

Equipment

Computer

Motor

leasehold

& Fixtures

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2024

469,409

429,184

27,031

47,071

972,695

Additions

-

-

-

137,570

137,570

At 31 January 2025

469,409

429,184

27,031

184,641

1,110,265

DEPRECIATION

At 1 February 2024

-

399,674

21,589

9,414

430,677

Charge for year

-

7,378

1,088

17,110

25,576

At 31 January 2025

-

407,052

22,677

26,524

456,253

NET BOOK VALUE

At 31 January 2025

469,409

22,132

4,354

158,117

654,012

At 31 January 2024

469,409

29,510

5,442

37,657

542,018

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

598,261

491,528

Other debtors

23,126

316,238

Tax

214,988

-

VAT

-

911

Prepayments

20,000

20,000

856,375

828,677

Amounts falling due after more than one year:

Directors' loan accounts

665,000

-

Aggregate amounts

1,521,375

828,677

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

47,740

-

Fees in advance

511,983

553,961

Trade creditors

-

192

Amounts owed to participating interests

27,397

32,461

Tax

256,758

60,259

Social security and other taxes

4,296

2,610

Pensions due

7,685

7,410

VAT

57,280

-

Credit card account

-

4,274

Directors' current accounts

65,790

75,246

Accrued expenses

2,952

5,952

981,881

742,365

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A C and Mrs L A Lloyd jointly.