IRIS Accounts Production v25.4.12.37 03150091 Board of Directors Board of Directors 24.6.24 23.6.25 23.6.25 true false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03150091 2024-06-23 03150091 2025-06-23 03150091 2024-06-24 2025-06-23 03150091 2023-06-23 03150091 2023-06-24 2024-06-23 03150091 2024-06-23 03150091 ns15:EnglandWales 2024-06-24 2025-06-23 03150091 ns14:PoundSterling 2024-06-24 2025-06-23 03150091 ns10:Director1 2024-06-24 2025-06-23 03150091 ns10:Director2 2024-06-24 2025-06-23 03150091 ns10:PrivateLimitedCompanyLtd 2024-06-24 2025-06-23 03150091 ns10:SmallEntities 2024-06-24 2025-06-23 03150091 ns10:AuditExempt-NoAccountantsReport 2024-06-24 2025-06-23 03150091 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-24 2025-06-23 03150091 ns10:SmallCompaniesRegimeForAccounts 2024-06-24 2025-06-23 03150091 ns10:FullAccounts 2024-06-24 2025-06-23 03150091 ns5:CurrentFinancialInstruments 2025-06-23 03150091 ns5:CurrentFinancialInstruments 2024-06-23 03150091 ns5:Non-currentFinancialInstruments 2025-06-23 03150091 ns5:Non-currentFinancialInstruments 2024-06-23 03150091 ns5:ShareCapital 2025-06-23 03150091 ns5:ShareCapital 2024-06-23 03150091 ns5:RetainedEarningsAccumulatedLosses 2025-06-23 03150091 ns5:RetainedEarningsAccumulatedLosses 2024-06-23 03150091 ns10:RegisteredOffice 2024-06-24 2025-06-23 03150091 ns5:LandBuildings 2024-06-24 2025-06-23 03150091 ns5:LandBuildings 2024-06-23 03150091 ns5:LandBuildings 2025-06-23 03150091 ns5:LandBuildings 2024-06-23 03150091 ns5:CostValuation 2024-06-23 03150091 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-23 03150091 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-23 03150091 ns5:CurrentFinancialInstruments 2024-06-24 2025-06-23 03150091 ns5:Non-currentFinancialInstruments 2024-06-24 2025-06-23

REGISTERED NUMBER: 03150091 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 23 JUNE 2025

FOR

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED (REGISTERED NUMBER: 03150091)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 23 JUNE 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED (REGISTERED NUMBER: 03150091)

BALANCE SHEET

23 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 73,891 |  | 74,613 |  |

Investments | 5 | 1 |  | 1 |  |

73,892 |  | 74,614 |  |

CURRENT ASSETS

Debtors | 6 | 100,209 |  | 75,539 |  |

Investments | 7 | - |  | 22 |  |

Cash at bank | 155,776 |  | 207,691 |  |

255,985 |  | 283,252 |  |

CREDITORS

Amounts falling due within one year | 8 | 68,989 |  | 81,052 |  |

NET CURRENT ASSETS | 186,996 |  | 202,200 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 260,888 |  | 276,814 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 87,793 |  | 99,110 |  |

NET ASSETS | 173,095 |  | 177,704 |  |

CAPITAL AND RESERVES

Called up share capital | 47,250 |  | 47,250 |  |

Retained earnings | 125,845 |  | 130,454 |  |

SHAREHOLDERS' FUNDS | 173,095 |  | 177,704 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 June 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.

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED (REGISTERED NUMBER: 03150091)

BALANCE SHEET - continued

23 JUNE 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

Mr C M Roberts - Director

Mrs P A Ross - Director

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED (REGISTERED NUMBER: 03150091)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 23 JUNE 2025

1. | STATUTORY INFORMATION

| Port Dinorwic Yacht Harbour Residential Estate 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: | 03150091

| Registered office: | Glaslyn

| Ffordd Y Parc

| Parc Menai

| Bangor

| Gwynedd

| LL57 4FE

| 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Port Dinorwic Yacht Harbour Residential Estate Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax.

| Tangible fixed assets

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

| Land and buildings | - | 1% on reducing balance, not provided and in year of acquisition other than £1

| Tangible fixed assets are stated at cost less depreciation. The Directors review assets annually for any impairment.

| Government grants

| Grants relating to revenue expenditure are released to the income and expenditure account when the performance conditions of the grants have been met

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED (REGISTERED NUMBER: 03150091)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 23 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 24 June 2024

| and 23 June 2025 | 90,514 |  |

| DEPRECIATION

| At 24 June 2024 | 15,901 |  |

| Charge for year | 722 |  |

| At 23 June 2025 | 16,623 |  |

| NET BOOK VALUE

| At 23 June 2025 | 73,891 |  |

| At 23 June 2024 | 74,613 |  |

|  | 23.6.25 |  |  | 23.6.24 |  |

| Number of Ground Rents at the beginning of the year |  | 1 |  |  | 1 |  |

| Number of Ground Rents sold during the year |  | - |  |  | - |  |

| Number of Ground Rents remaining at the end of the year |  | 1 |  |  | 1 |  |

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED (REGISTERED NUMBER: 03150091)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 23 JUNE 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 24 June 2024

| and 23 June 2025 | 1 |  |

| NET BOOK VALUE

| At 23 June 2025 | 1 |  |

| At 23 June 2024 | 1 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 46,297 |  | 36,052 |  |

| Amounts owed by group undertakings | 808 |  | 891 |  |

| Other debtors | 53,104 |  | 38,596 |  |

100,209 |  | 75,539 |  |

7. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Fixed term deposits | - |  | 22 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 6,745 |  | 2,309 |  |

| Taxation and social security | 2,563 |  | 2,403 |  |

| Other creditors | 59,681 |  | 76,340 |  |

68,989 |  | 81,052 |  |

| "Trade debtors - credit balances" includes £2,054 credits due under the final 2024/25 service charge certificate (2024 - £9,861).

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 87,793 |  | 99,110 |  |

| Deferred government grants are towards future major repairs of the bridge, in connection with the coastal path agreement.

PORT DINORWIC YACHT HARBOUR RESIDENTIAL

ESTATE LIMITED (REGISTERED NUMBER: 03150091)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 23 JUNE 2025

10. | RELATED PARTY DISCLOSURES

| There were no related party transactions during the year.