Bron Menai Limited

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

Registered number: 15946326

		30 November 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		2,670,925

			2,670,925
CURRENT ASSETS
Debtors	5	61,007
Cash at bank and in hand		3,540

		64,547
Creditors: Amounts Falling Due Within One Year	6	(1,161,724 )

NET CURRENT ASSETS (LIABILITIES)			(1,097,177 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,573,748

Creditors: Amounts Falling Due After More Than One Year	7		(956,250 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(208,109 )

NET ASSETS			409,389

CAPITAL AND RESERVES
Called up share capital	8		120
Fair value reserve			690,368
Profit and Loss Account			(281,099 )

SHAREHOLDERS' FUNDS			409,389

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Bron Menai Limited

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 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 Thomas Phillip Edgar

Director

14/08/2026

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

1. General Information

Bron Menai Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15946326 . The registered office is Bron Menai, Llanfairpwllgwyngyll, Anglesey, LL61 6BJ.

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 recognised as rental income received.

2.3. 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:

2.4. Investment Properties

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. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.

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.

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 period, 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 period was: 2

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Bron Menai Limited

Notes to the Financial Statements (continued)

For the Period 10 September 2024 to 30 November 2025

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 10 September 2024	-
Additions	1,772,448
Revaluation	898,477

As at 30 November 2025	2,670,925

Net Book Value
As at 30 November 2025	2,670,925

As at 10 September 2024	-

5. Debtors

	30 November 2025
	£
Due within one year
Other debtors	60,634
Amounts owed by associates	373

	61,007

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Trade creditors	61,846
Other creditors	380
Bridging loan	665,554
Directors' loan accounts	425,902
Amounts owed to associates	8,042

	1,161,724

7. Creditors: Amounts Falling Due After More Than One Year

	30 November 2025
	£
Mortgages	956,250

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Bron Menai Limited

Notes to the Financial Statements (continued)

For the Period 10 September 2024 to 30 November 2025

8. Share Capital

	30 November 2025
	£
Allotted, Called up and fully paid	120

9. Related Party Transactions

Sarah Ellen Estates Limited

Parent company

£60 Oustanding Debtor

IZC Property Limited

Susan Muro is a shareholder

£20 Oustanding Debtor

Property Owl Commercial Limited

Subsidiary of the parent company

£293 Oustanding Debtor

Property Owl Investments Limited

Tom Edgar is a shareholder

£2,842 Outstanding Creditor

Property Owl SA Limited

Subsidiary of the parent company

£5,200 Outstanding Creditor

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