Registration number: 04961522

South East Wales Biodiversity Records Centre Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

South East Wales Biodiversity Records Centre Limited

Company Information

Directors

Ms K L Lloyd Mrs A Jones Mrs K E Stinchcombe Mr S P Bolchover Mr A B Karran Mr S Bain Dr A L Wilson Dr D C Lee

Company secretary

Ms R S Wright-Davies

Registered office

15 Talbot Road Talbot Green Pontyclun Cardiff CF72 8AD

Accountants

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

South East Wales Biodiversity Records Centre Limited

(Registration number: 04961522)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	9,517	11,200
Current assets
Debtors	6	35,325	75,263
Cash at bank and in hand		183,223	174,773
		218,548	250,036
Creditors: Amounts falling due within one year	7	(27,882)	(39,050)
Net current assets		190,666	210,986
Net assets		200,183	222,186
Reserves
Retained earnings		200,183	222,186
Surplus		200,183	222,186

For the financial year ending 31 March 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 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 22 October 2025 and signed on its behalf by:
 

......................................... Mr S Bain Director

South East Wales Biodiversity Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:
15 Talbot Road
Talbot Green
Pontyclun
Cardiff
CF72 8AD
United Kingdom

These financial statements were authorised for issue by the Board on 22 October 2025.

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 sale of services, excluding Value Added Tax.

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.

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.

South East Wales Biodiversity Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

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 20 (2024 - 19).

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	3,157	3,680

South East Wales Biodiversity Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	11,537	22,999	34,536
Additions	450	1,702	2,152
Disposals	-	(1,793)	(1,793)
At 31 March 2025	11,987	22,908	34,895
Depreciation
At 1 April 2024	8,110	15,226	23,336
Charge for the year	963	2,195	3,158
Eliminated on disposal	-	(1,116)	(1,116)
At 31 March 2025	9,073	16,305	25,378
Carrying amount
At 31 March 2025	2,914	6,603	9,517
At 31 March 2024	3,427	7,773	11,200

6

Debtors

Current	2025 £	2024 £
Trade debtors	32,780	67,879
Prepayments	1,517	1,356
Other debtors	1,028	6,028
	35,325	75,263

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	991	383
Taxation and social security	19,947	30,669
Accruals and deferred income	4,204	5,528
Other creditors	2,740	2,470
	27,882	39,050

South East Wales Biodiversity Records Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £132,125 (2024 - £147,225). These commitments are in respect of the lease of the premises from which the company operates for the period 23 August 2023 to 22 August 2033.