Dafarn Rhos Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04944476 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DAFARN RHOS LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTORS:

Mr R Owen

Mrs M E Owen

SECRETARY:

Mrs M E Owen

REGISTERED OFFICE:

Dafarn Rhos

Lligwy Beach

Moelfre

Anglesey

Gwynedd

LL72 8NN

REGISTERED NUMBER:

04944476 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

BANKERS:

HSBC Plc

High Street

Llangefni

Ynys Mon

LL77 7LU

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a campsite and rental of holiday homes.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mr R Owen

Mrs M E Owen

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs M E Owen - Director

23 September 2026

FIXED ASSETS

Tangible assets

4

260,718

283,850

CURRENT ASSETS

Debtors

5

22,902

4,680

Prepayments and accrued income

2,881

6,863

Cash at bank and in hand

71,039

53,879

96,822

65,422

CREDITORS

Amounts falling due within one year

6

(127,428

)

(108,224

)

NET CURRENT LIABILITIES

(30,606

)

(42,802

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

230,112

241,048

PROVISIONS FOR LIABILITIES

(28,625

)

(29,838

)

NET ASSETS

201,487

211,210

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

201,485

211,208

SHAREHOLDERS' FUNDS

201,487

211,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

Mrs M E Owen - Director

1.	STATUTORY INFORMATION

Dafarn Rhos 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with the conditions attaching to the grant and that the grant will be received.

Grants relating to revenue are recognised in profit or loss on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Such grants are presented within other operating income.

Grants relating to assets are recognised initially as deferred income and released to profit or loss on a systematic basis over the expected useful lives of the related assets.

Government grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and that the grants will be received.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 January 2025

119,756

541,288

14,604

8,646

684,294

Additions

-

22,400

-

22,400

At 31 December 2025

119,756

563,688

14,604

8,646

706,694

DEPRECIATION

At 1 January 2025

-

386,446

7,330

6,668

400,444

Charge for year

-

43,218

1,819

495

45,532

At 31 December 2025

-

429,664

9,149

7,163

445,976

NET BOOK VALUE

At 31 December 2025

119,756

134,024

5,455

1,483

260,718

At 31 December 2024

119,756

154,842

7,274

1,978

283,850

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

42,500

Transfer to ownership

(42,500

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

16,602

Charge for year

6,474

Transfer to ownership

(23,076

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

25,898

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

22,902

4,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

50

40

Hire purchase contracts

-

1,024

Trade creditors

5,328

1,603

Taxation and social security

20,105

20,152

Other creditors

101,945

85,405

127,428

108,224

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

Mrs M E Owen

Balance outstanding at start of year

-

Amounts advanced

9,891

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

9,891

-

Mr R Owen

Balance outstanding at start of year

-

Amounts advanced

9,891

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

9,891

-

8.	RELATED PARTY DISCLOSURES

Mr R and Mrs E Owen

Property rental

The property that the company rents is owned by its directors. During the year market rate rent of £27,500 (2024 £27,500) was charged. At the year end date this had been fully paid.

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of its Directors.