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

For the financial year ended 31 October 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.

Bryn Property Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Units 1-3, Five Crosses Industrial Estate, Minera, Wrexham, LL11 3RD.

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 are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover represents consideration received for property rents, insurance and other services provided in the period together with proceeds from the sale of undeveloped land.

Property rents, insurances and service charges are recognised in the period to which the letting relates. Land sales are recognised on exchange of contracts.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Assets under construction are not depreciated. They are transferred to investment property on completion.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Investments are stated at cost at the balance sheet date.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The company operates a defined contribution pension scheme for its employees. the assets of the scheme are held separately from those of the company. the annual contributions payable are charged to the profit and loss account.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

The directors have revalued the investment property to the value they consider it to be worth at 31 October 2025, taking into account the previous independent valuation carried out in January 2021 and the current market values of similar properties. The valuation was made on an open market value basis taking into account any rental agreements in force.

The company's investments at the balance sheet date comprise the share capital of Wrexrent Limited, a subsidiary company in which 51% of the ordinary shares are owned. Wrexrent Limited is a dormant company incorporated in England and Wales.

Included within amounts falling due after more than one year are bank loans of £2,396,200 (2024 - £2,396,200 ) secured by the company.

The following transactions took place with companies having predominantly the same shareholders and boards of directors but which are neither parent, subsidiary, nor associated companies:

Minera Roof Trusses Limited

Included in creditors falling due after one year at 31 October 2025 are loans totalling £1,763,423 due from the company to Minera Roof Trusses Limited (2024 - £2,498,000). No interest is charged on this balance.

Ty Eco Construction Limited

Included in debtors falling due within one year at 31 October 2025 is £nil due from Ty Eco Construction Limited (2024 - £273,744). No interest is charged on this balance.

Ty Eco MMC Limited

Included in debtors falling due within one year at 31 October 2025 is £273,744 due from Ty Eco Construction Limited (2024 - £nil). No interest is charged on this balance.

Wrexrent Limited

Wrexrent Limited is a subsidiary of Bryn Property Company Limited which owns 51% of the issued share capital.

Included in debtors falling due within one year at 31 October 2025 is £9,268 due from Wrexrent Limited (2024 - £8,268). No interest is charged on this balance.