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Registration number: 04079131

Pen y Bryn Joinery Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Pen y Bryn Joinery Ltd

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 7

Pen y Bryn Joinery Ltd

Company Information

Directors | H E Hughes D Ll Williams

Registered office | Unit 27 Colomendy Industrial Estate Denbigh LL16 5TA

Accountants | Aston Hughes & Co Chartered AccountantsSelby Towers 29 Princes Drive Colwyn Bay LL29 8PE

Pen y Bryn Joinery Ltd

(Registration number: 04079131)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 199,644 | 192,270
Current assets |  |  |
Stocks | 5 | 33,500 | 33,400
Debtors | 6 | 1,183,375 | 555,314
Cash at bank and in hand |  | 1,470,536 | 1,742,837
|  | 2,687,411 | 2,331,551
Creditors: Amounts falling due within one year | 7 | (1,194,539) | (908,307)
Net current assets |  | 1,492,872 | 1,423,244
Net assets |  | 1,692,516 | 1,615,514
Capital and reserves |  |  |
Called up share capital | 8 | 820 | 1,020
Capital redemption reserve |  | 600 | 400
Retained earnings |  | 1,691,096 | 1,614,094
Shareholders' funds |  | 1,692,516 | 1,615,514

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:

......................................... D Ll Williams Director

Pen y Bryn Joinery Ltd

Statement of Changes in Equity for the Year Ended 31 October 2025

| Share capital £ | Capital redemption reserve £ | Retained earnings £ | Total £
At 1 November 2024 | 1,020 | 400 | 1,614,094 | 1,615,514
Profit for the year | - | - | 783,302 | 783,302
Dividends | - | - | (206,300) | (206,300)
Purchase of own share capital | (200) | 200 | (500,000) | (500,000)
At 31 October 2025 | 820 | 600 | 1,691,096 | 1,692,516

| Share capital £ | Capital redemption reserve £ | Retained earnings £ | Total £
At 1 November 2023 | 1,020 | 400 | 1,443,577 | 1,444,997
Profit for the year | - | - | 304,817 | 304,817
Dividends | - | - | (134,300) | (134,300)
At 31 October 2024 | 1,020 | 400 | 1,614,094 | 1,615,514

Pen y Bryn Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 27
Colomendy Industrial Estate
Denbigh
LL16 5TA

These financial statements were authorised for issue by the Board on 24 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Pen y Bryn Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance
Plant and machinery | 15% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 29 (2024 - 30).

Pen y Bryn Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 November 2024 | 21,647 | 407,004 | 98,141 | 526,792
Additions | 9,937 | 41,018 | 4,291 | 55,246
Disposals | - | (45,239) | - | (45,239)
At 31 October 2025 | 31,584 | 402,783 | 102,432 | 536,799
Depreciation
At 1 November 2024 | 1,360 | 264,408 | 68,754 | 334,522
Charge for the year | 2,662 | 40,000 | 4,875 | 47,537
Eliminated on disposal | - | (44,904) | - | (44,904)
At 31 October 2025 | 4,022 | 259,504 | 73,629 | 337,155
Carrying amount
At 31 October 2025 | 27,562 | 143,279 | 28,803 | 199,644
At 31 October 2024 | 20,287 | 142,596 | 29,387 | 192,270

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 33,500 | 33,400

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 966,539 | 387,367
Other debtors | 216,836 | 167,947
| 1,183,375 | 555,314

7 | Creditors

Creditors: amounts falling due within one year

Pen y Bryn Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 347,060 | 254,846
Taxation and social security | 532,923 | 256,691
Other creditors | 314,556 | 396,770
| 1,194,539 | 908,307

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 600 | 600 | 800 | 800
A shares of £1 each | 100 | 100 | 100 | 100
B shares of £1 each | 60 | 60 | 60 | 60
C shares of £1 each | 60 | 60 | 60 | 60
| 820 | 820 | 1,020 | 1,020