Brynrodyn Park Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04478809 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Brynrodyn Park Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A C Lloyd

Mrs L A Lloyd

SECRETARY:

Mrs L A Lloyd

REGISTERED OFFICE:

Brynrodyn Caravan Park

Borth

Dyfed

SA24 5NR

REGISTERED NUMBER:

04478809 (England and Wales)

ACCOUNTANTS:

dhjh Tenbury Wells LLP

Chartered Certified Accountants

81 Teme Street

Tenbury Wells

WR15 8AE

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

610,844

654,012

610,844

654,012

CURRENT ASSETS

Stocks

30,850

24,125

Debtors

6

1,449,832

1,521,375

Cash at bank

1,473,057

1,293,579

2,953,739

2,839,079

CREDITORS

Amounts falling due within one year

7

829,648

981,881

NET CURRENT ASSETS

2,124,091

1,857,198

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,734,935

2,511,210

PROVISIONS FOR LIABILITIES

34,403

44,985

NET ASSETS

2,700,532

2,466,225

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

2,699,532

2,465,225

SHAREHOLDERS' FUNDS

2,700,532

2,466,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mrs L A Lloyd - Director

1.	STATUTORY INFORMATION

Brynrodyn Park Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

not provided

Plant, Equipment & Fixtures

-

10% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

15,000

AMORTISATION

At 1 February 2025

and 31 January 2026

15,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant,

Long

Equipment

Computer

Motor

leasehold

& Fixtures

equipment

vehicles

Totals

£

COST

At 1 February 2025

469,409

429,184

27,031

184,641

1,110,265

Additions

-

3,455

-

3,455

At 31 January 2026

469,409

429,184

30,486

184,641

1,113,720

DEPRECIATION

At 1 February 2025

-

407,052

22,677

26,524

456,253

Charge for year

-

5,532

1,562

39,529

46,623

At 31 January 2026

-

412,584

24,239

66,053

502,876

NET BOOK VALUE

At 31 January 2026

469,409

16,600

6,247

118,588

610,844

At 31 January 2025

469,409

22,132

4,354

158,117

654,012

6.

DEBTORS

2026

2025

£

Amounts falling due within one year:

Trade debtors

650,571

598,261

Other debtors

17,673

23,126

Tax

214,988

Prepayments

29,600

20,000

912,832

856,375

Amounts falling due after more than one year:

Directors' loan accounts

537,000

665,000

Aggregate amounts

1,449,832

1,521,375

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

41,140

47,740

Fees in advance

494,395

511,983

Amounts owed to participating interests

27,914

27,397

Tax

44,695

256,758

Social security and other taxes

907

4,296

Pensions due

7,685

VAT

94,032

57,280

Credit card account

10,423

-

Directors' current accounts

105,505

65,790

Accrued expenses

2,952

829,648

981,881

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A C and Mrs L A Lloyd jointly.