IRIS Accounts Production v25.4.0.155 02010377 Board of Directors 1.5.24 30.4.25 30.4.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02010377 2024-04-30 02010377 2025-04-30 02010377 2024-05-01 2025-04-30 02010377 2023-04-30 02010377 2023-05-01 2024-04-30 02010377 2024-04-30 02010377 ns15:EnglandWales 2024-05-01 2025-04-30 02010377 ns14:PoundSterling 2024-05-01 2025-04-30 02010377 ns10:Director1 2024-05-01 2025-04-30 02010377 ns10:CompanyLimitedByGuarantee 2024-05-01 2025-04-30 02010377 ns10:SmallEntities 2024-05-01 2025-04-30 02010377 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 02010377 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 02010377 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 02010377 ns10:FullAccounts 2024-05-01 2025-04-30 02010377 ns10:Director2 2024-05-01 2025-04-30 02010377 ns10:Director3 2024-05-01 2025-04-30 02010377 ns10:Director4 2024-05-01 2025-04-30 02010377 ns10:Director5 2024-05-01 2025-04-30 02010377 ns10:CompanySecretary1 2024-05-01 2025-04-30 02010377 ns10:RegisteredOffice 2024-05-01 2025-04-30 02010377 ns5:CurrentFinancialInstruments 2025-04-30 02010377 ns5:CurrentFinancialInstruments 2024-04-30 02010377 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-04-30 02010377 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-04-30 02010377 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 02010377 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 02010377 ns5:PlantMachinery 2024-05-01 2025-04-30 02010377 ns5:PlantMachinery 2024-04-30 02010377 ns5:PlantMachinery 2025-04-30 02010377 ns5:PlantMachinery 2024-04-30 02010377 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 02010377 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 02010377 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-04-30

REGISTERED NUMBER: 02010377 (England and Wales)

| Bryn Estyn Badminton Centre Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| Bryn Estyn Badminton Centre Limited (Registered number: 02010377) |

Contents of the Financial Statements

for the year ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Bryn Estyn Badminton Centre Limited |

Company Information

for the year ended 30 April 2025

| DIRECTORS: | Ms S Forrest

| Mr J Whiteley

| Mrs K V Jones

| Ms R D Owen

| W G Evans

| SECRETARY: | Mrs P C Gibbons

| REGISTERED OFFICE: | 2 Plas Tudno

| Penrhyn Bay

| Llandudno

| Conwy

| LL30 3ER

| REGISTERED NUMBER: | 02010377 (England and Wales)

| ACCOUNTANTS: | Salisbury & Company

| Chartered Accountants

| Irish Square

| Upper Denbigh Road

| St Asaph

| Denbighshire

| LL17 0RN

| Bryn Estyn Badminton Centre Limited (Registered number: 02010377) |

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 18,334 |  | 12,847 |  |

Investment property | 5 | 200,000 |  | 200,000 |  |

218,334 |  | 212,847 |  |

CURRENT ASSETS

Debtors | 6 | 5,926 |  | 3,465 |  |

Cash at bank and in hand | 61,711 |  | 60,516 |  |

67,637 |  | 63,981 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,168 |  | 2,513 |  |

NET CURRENT ASSETS | 65,469 |  | 61,468 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 283,803 |  | 274,315 |  |

PROVISIONS FOR LIABILITIES | 32,537 |  | 31,422 |  |

NET ASSETS | 251,266 |  | 242,893 |  |

RESERVES

Fair value reserve | 8 | 120,120 |  | 120,120 |  |

Income and expenditure account | 131,146 |  | 122,773 |  |

251,266 |  | 242,893 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 surplus or deficit 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

Mr J Whiteley - Director

| Bryn Estyn Badminton Centre Limited (Registered number: 02010377) |

Notes to the Financial Statements

for the year ended 30 April 2025

1. | STATUTORY INFORMATION

| Bryn Estyn Badminton Centre Limited is a private company, limited by guarantee , 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rents received from clubs and organisations for the use of the Company's facilities together with other services provided.

| 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 etc | - | 10% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in surplus or deficit.

| 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.

| Grants receivable

| Grants receivable are accounted for in the profit and loss account of the Company as they arise.

3. | EMPLOYEES AND DIRECTORS

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

| Bryn Estyn Badminton Centre Limited (Registered number: 02010377) |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 34,806 |  |

| Additions | 9,935 |  |

| At 30 April 2025 | 44,741 |  |

| DEPRECIATION

| At 1 May 2024 | 21,959 |  |

| Charge for year | 4,448 |  |

| At 30 April 2025 | 26,407 |  |

| NET BOOK VALUE

| At 30 April 2025 | 18,334 |  |

| At 30 April 2024 | 12,847 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 200,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 200,000 |  |

| At 30 April 2024 | 200,000 |  |

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2016 | 200,000 |  |

| If Investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 75,367 |  | 75,367 |  |

| Aggregate depreciation | (23,644 | ) | (23,644 | ) |

| Investment property was valued on an open market basis on 28 November 2016 by Geoffrey Butterworth Chartered Surveyors .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,247 |  | 1,869 |  |

| Other debtors | 1,679 |  | 1,596 |  |

5,926 |  | 3,465 |  |

| Bryn Estyn Badminton Centre Limited (Registered number: 02010377) |

Notes to the Financial Statements - continued

for the year ended 30 April 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 921 |  | 1,293 |  |

| Other creditors | 1,247 |  | 1,220 |  |

2,168 |  | 2,513 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 May 2024

| and 30 April 2025 | 120,120 |  |

| Fair value

| The fair value reserve includes any fair value adjustments recognised for current and prior years, which are unavailable for distribution.

| Retained earnings

| The retained earnings reserve includes all current and prior period retained profits and losses, which remain available but are undistributed at the reporting date.