Registration number: 03999077

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Company Information

Directors

Mr R W Dennison Mr J F Wilson Dr N R Lowe OBE Mrs H L J Drewett Dr B A Welch Ms E-S Sivers Prof J B Hunt

Company secretary

Ms S E Woodcock

Registered office

Unit 4 Royal Building 6 The Bulwark Brecon Powys LD3 7LB

Accountants

W J James & Co Chartered AccountantsBishop House 10 Wheat Street Brecon Powys LD3 7DG

Powys and Brecon Beacons National Park Environmental Records Centre Limited

(Registration number: 03999077)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	12,337	5,267
Current assets
Debtors	6	64,184	23,213
Cash at bank and in hand		114,427	129,837
		178,611	153,050
Creditors: Amounts falling due within one year	7	(30,876)	(13,914)
Net current assets		147,735	139,136
Net assets		160,072	144,403
Reserves
Retained earnings		160,072	144,403
Surplus		160,072	144,403

For the financial year ending 31 March 2026 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 12 August 2026 and signed on its behalf by:
 

......................................... Mr J F Wilson Director

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Unit 4
Royal Building
6 The Bulwark
Brecon
Powys
LD3 7LB
United Kingdom

These financial statements were authorised for issue by the Board on 12 August 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 represents net invoiced sales of services, excluding Value Added Tax.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Tax

The tax expense for the period comprises of 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 corporation 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.

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

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
Fixtures and fittings	25% on reducing balance
Computer equipment	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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 11 (2025 - 11).

4	Profit before tax

Arrived at after charging/(crediting)

Powys and Brecon Beacons National Park Environmental Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

	2026 £	2025 £
Depreciation expense	4,107	1,750

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	6,922	29,596	36,518
Additions	10,315	862	11,177
At 31 March 2026	17,237	30,458	47,695
Depreciation
At 1 April 2025	5,692	25,559	31,251
Charge for the year	2,882	1,225	4,107
At 31 March 2026	8,574	26,784	35,358
Carrying amount
At 31 March 2026	8,663	3,674	12,337
At 31 March 2025	1,230	4,037	5,267

6

Debtors

Current	2026 £	2025 £
Prepayments	2,330	2,361
Other debtors	61,854	20,852
	64,184	23,213

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	72	72
Taxation and social security	12,924	7,096
Accruals and deferred income	17,742	5,713
Other creditors	138	1,033
	30,876	13,914