REGISTERED NUMBER: 04493686 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Brynllan Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D C Richards

D B Richards

SECRETARY:

Mrs D C Richards

REGISTERED OFFICE:

Brynrhyd

Llanedi

Pontardulais

Swansea

SA4 0FD

REGISTERED NUMBER:

04493686 (England and Wales)

ACCOUNTANTS:

Ashmole & Co

Chartered Certified Accountants

Castle House

High Street

Ammanford

Carmarthenshire

SA18 2NB

FIXED ASSETS

Intangible assets

4

-

53

Tangible assets

5

79,381

103,698

79,381

103,751

CURRENT ASSETS

Stocks

86,284

75,856

Debtors

23,118

53,502

Cash at bank

770,041

712,209

879,443

841,567

CREDITORS

Amounts falling due within one year

202,142

221,859

NET CURRENT ASSETS

677,301

619,708

TOTAL ASSETS LESS CURRENT LIABILITIES

756,682

723,459

PROVISIONS FOR LIABILITIES

10,901

10,433

NET ASSETS

745,781

713,026

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

745,779

713,024

745,781

713,026

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 16th September 2026 and were signed on its behalf by:

D B Richards - Director

1.	STATUTORY INFORMATION

Brynllan Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

BPS Entitlements is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Improvements to property

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 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.

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2025

and 31st March 2026

60,263

AMORTISATION

At 1st April 2025

60,210

Amortisation for year

53

At 31st March 2026

60,263

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

53

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2025

and 31st March 2026

471,012

DEPRECIATION

At 1st April 2025

367,314

Charge for year

24,317

At 31st March 2026

391,631

NET BOOK VALUE

At 31st March 2026

79,381

At 31st March 2025

103,698