Bryn Marl Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05148789

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		105,182		98,811

			105,182		98,811
CURRENT ASSETS
Debtors	6	480,356		301,788
Cash at bank and in hand		437,659		292,856

		918,015		594,644
Creditors: Amounts Falling Due Within One Year	7	(247,784 )		(241,818 )

NET CURRENT ASSETS (LIABILITIES)			670,231		352,826

TOTAL ASSETS LESS CURRENT LIABILITIES			775,413		451,637

PROVISIONS FOR LIABILITIES
Deferred Taxation			(23,940 )		(23,940 )

NET ASSETS			751,473		427,697

CAPITAL AND RESERVES
Called up share capital	8		202		202
Profit and Loss Account			751,271		427,495

SHAREHOLDERS' FUNDS			751,473		427,697

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Bryn Marl Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Harishsangar Shanmugarajah

Director

12/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bryn Marl Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05148789 . The registered office is Marl Drive, Llandudno Junction, Gwynedd, LL31 9YX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15%
Plant & Machinery	25%
Motor Vehicles	25%
Fixtures & Fittings	15%
Computer Equipment	25%

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Bryn Marl Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 51 (2024: 54)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	269,500

As at 31 October 2025	269,500

Amortisation
As at 1 November 2024	269,500

As at 31 October 2025	269,500

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 November 2024	12,274	77,267	24,282	173,812
Additions	-	-	-	13,583
Disposals	-	-	-	(10,419 )

As at 31 October 2025	12,274	77,267	24,282	176,976

Depreciation
As at 1 November 2024	9,222	56,553	24,152	110,376
Provided during the period	458	5,179	32	-

As at 31 October 2025	9,680	61,732	24,184	110,376

Net Book Value
As at 31 October 2025	2,594	15,535	98	66,600

As at 1 November 2024	3,052	20,714	130	63,436

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Bryn Marl Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 November 2024	38,957	326,592
Additions	12,833	26,416
Disposals	-	(10,419 )

As at 31 October 2025	51,790	342,589

Depreciation
As at 1 November 2024	27,478	227,781
Provided during the period	3,957	9,626

As at 31 October 2025	31,435	237,407

Net Book Value
As at 31 October 2025	20,355	105,182

As at 1 November 2024	11,479	98,811

6. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Trade debtors	31,242	52,550
Other debtors	449,114	249,238

	480,356	301,788

7. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Trade creditors	21,335	24,665
Other creditors	94,388	95,823
Taxation and social security	132,061	121,330

	247,784	241,818

8. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	202	202

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