The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Llys Bryn Traeth Management Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 31 Wilmslow Road, Cheadle, Cheshire, UK, SK8 1DR.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents service charges receivable from the residential lessees and is recognised in accordance with the terms of the leases.

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

Financial instruments are recognised in the balance sheet when the company becomes party to the contractual provisions of the instrument.

The company only has basic financial instruments - cash and bank balances and short term debtors and creditors in the ordinary course of its activities. These financial assets and liabilities are all due within one year. They are therefore measured at the initial transaction price and are not amortised.

The number of employees during the year was 0 (2024: 0)

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £10.