Bannau Bennar Cyf Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13833959

BANNAU BENNAR CYF

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 December 2025

BANNAU BENNAR CYF

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	818,565	829,846

Current assets

Debtors	5	3,710	74,280
Cash at bank and in hand		24,623	31,232
		--------	---------
		28,333	105,512

Creditors: amounts falling due within one year	6	466,788	597,003
		---------	---------
Net current liabilities		438,455	491,491
		---------	---------
Total assets less current liabilities		380,110	338,355

Creditors: amounts falling due after more than one year	7	343,130	357,012
		---------	---------
Net assets/(liabilities)		36,980	( 18,657)
		---------	---------

Capital and reserves

Called up share capital	500	500
Profit and loss account	36,480	( 19,157)
	--------	--------
Shareholders funds/(deficit)	36,980	( 18,657)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BANNAU BENNAR CYF

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 29 September 2026 , and are signed on behalf of the board by:

Mr G Llwyd	Mrs H A Bailey
Director	Director

Company registration number: 13833959

BANNAU BENNAR CYF

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Byrdir, Dyffryn Ardudwy, Gwynedd, LL44 2EA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The directors have reviewed a period of 12 months from the date of approval of these financial statements and have confirmed their willingness to retain their loans in the company to enable it to meet all its liabilities as they fall due. As a result it is appropriate to prepare these accounts on a going concern basis. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	15% reducing balance

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Tangible assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 January 2025	662,135	226,853	888,988
Additions	–	14,702	14,702
	---------	---------	---------
At 31 December 2025	662,135	241,555	903,690
	---------	---------	---------
Depreciation
At 1 January 2025	–	59,142	59,142
Charge for the year	–	25,983	25,983
	---------	---------	---------
At 31 December 2025	–	85,125	85,125
	---------	---------	---------
Carrying amount
At 31 December 2025	662,135	156,430	818,565
	---------	---------	---------
At 31 December 2024	662,135	167,711	829,846
	---------	---------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	–	69,380
Other debtors	3,710	4,900
	-------	--------
	3,710	74,280
	-------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	13,881	13,209
Trade creditors	2,501	4,080
Social security and other taxes	3,232	10,437
Other creditors	447,174	569,277
	---------	---------
	466,788	597,003
	---------	---------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	343,130	357,012
	---------	---------

Included within creditors: amounts falling due after more than one year is an amount of £279,423 (2024: £296,689) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

Liabilities due after more than five years are fixed payments on a reducing balance.

The bank loan is secured on the assets of the company.

8. Related party transactions

The company received further loans from companies in which the directors have a controlling interest. The balance due as at 31 December 2025 was £216,149 (2024: £256,846) and is included in other creditors. This loan is interest free and repayable on demand.