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2025-04-30-accounts

Chairman’s Report

Llanelli & Mynydd Mawr Railway AGM 11/01/2026

Period: 2023 – 2024

Good afternoon everyone and thank you for attending the AGM.

To start the report, during the current period we have received resignations from two of our Directors, Joshua Watkins and David Mee. We reluctantly accept these resignations, and we would like to place on record our thanks to both for all of their hard work and efforts during their time on the board, which really is appreciated. Thank you to David for attending the meeting today. Unfortunately, Josh cannot be with us today due to work commitments. During this period, we also received an application from James Davies-Jones to become a member of the LMMR board and he was co-opted on the 1st October 2025 and today stands for election to the board.

I’m pleased to present my Chairman’s Report for the period from 2023 to 2024 . Over this period, the Llanelli & Mynydd Mawr Railway continued to make steady progress, strengthening our role as both a heritage project and a community asset here at Cynheidre.

First of all, our events and open days once again formed the backbone of our public activity. Throughout 2023 we delivered a full programme of family-friendly events, including our first ever ‘Communities Together’ Event, Easter and Christmas activities, as well as gala and rail experience days. We also opened our catering van to the public on selected dates during this period in preparation for the full opening of our dedicated cafe. These events continue to attract new visitors, raise vital funds, and allow us to share the story of the railway with the wider community. None of this would be possible without the hard work and enthusiasm of our volunteers.

One of the most significant achievements during this period was securing £85,000 in Woodland Investment Grant funding through The National Lottery Heritage Fund and the Welsh Government. This funding has allowed us to restore and manage the woodland surrounding the site, improving biodiversity and accessibility, and creating new opportunities for volunteering, education and community involvement. It also aligns our work with

the wider National Forest for Wales , which is an exciting step forward for the railway.

We were also very pleased, to secure a further £60,000 in grant funding , made up of support from the UK Government’s Shared Prosperity Fund and Carmarthenshire County Council. This funding was used to deliver key infrastructure improvements at Cynheidre, including a mains electricity supply and the development of a Community Hub and café . As I’m sure you will agree, these improvements have greatly enhanced facilities for both visitors and volunteers and will help broaden the site’s use within the local community.

As always, I want to place on record my sincere thanks to our volunteers . Their dedication underpins everything we do — from maintaining the site and supporting events to engaging with visitors and driving projects forward. The railway simply could not operate without them.

Financially, the railway remains in a stable position, supported by event income, memberships and donations, alongside the successful grant funding secured during the year. This gives us confidence as we continue to plan for the future.

Looking ahead, our priorities are clear: progressing the Community Hub and café and promoting it far and wide, continuing to deliver the woodland restoration project, expanding our programme of events, extending the running line, and continuing to grow and support our volunteer base.

In closing, I would like to thank everyone who has supported and continues to support the Llanelli & Mynydd Mawr Railway over the past year — our volunteers, members, funders and supporters. Your commitment and enthusiasm continues to drive the project forward, and I look forward to what we can achieve together in the years ahead.

Thank you.

Financial Overview

The financial health of the organization is robust, with a diversified income stream and prudent expenditure management. Below is a summary of our financial performance for the AGM Year.

Challenges and Strategies

The organization faced several challenges during the year, including increased operational costs (such as waste management due to new regulations and substantial increase in our monthly water rates) together with reduced income due to the suspension of regular events while groundworks and building works took place.

During this period we took the opportunity to avail ourselves of the services of professional consultants to bring out Articles of Association to meet current best practice.

We also took out a loan with WCVA at a competitive rate of interest to ensure smooth roll out of our electricity and café project.

Our operating loss was a result of expenditure in the Creation of our café which met with unexpected costs which had to be met from our reserves, a position which we are confident to reverse in the following financial year.

Future Plans

Looking forward, the organization aims to expand its reach by launching new programs and improving existing ones.

We will be working with the Cabyard to develop the SIM as another income stream.

The addition of the café will also enable us to improve our offering to the public throughout the year, enhance our presence in the community and improve our income on a regular basis.

Conclusion

The Trustees Annual Report reflects our dedication to fulfilling our mission and making a tangible difference in the communities we serve. We express our gratitude to all supporters and partners for their continued trust and collaboration.

Maria Val Loureda Treasurer

Company Registration No. 03753219 (England and Wales)

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

Page
Company information 3
Directors' report 4
Accountants' report 5
Income statement 6
Statement of financial position 7
Notes to the accounts 8
Detailed profit and loss account 10

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED COMPANY INFORMATION FOR THE YEAR ENDED 30 APRIL 2025

Directors

Maria del Pilar Val Loureda Mark Thomas David Mee Josh Watkins

Company Number

03753219 (England and Wales)

Registered Office

Unit 6 The Arcade Llanelli Carmarthenshire SA15 3TW WALES

Accountants

KD Accounting Unit 6 The Arcade Llanelli Carmarthenshire SA15 3TW

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED (COMPANY NO: 03753219 ENGLAND AND WALES) DIRECTORS' REPORT

The directors present their report and accounts for the year ended 30 April 2025.

Directors

The following directors held office during the whole of the period:

Maria del Pilar Val Loureda Mark Thomas David Mee Josh Watkins

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

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

Signed on behalf of the board of directors

............................................................................

Maria del Pilar Val Loureda Director

Approved by the board on: 29 August 2025

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED FOR THE YEAR ENDED 30 APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Llanelli and Mynydd Mawr Railway Company Limited for the year ended 30 April 2025 as set out on pages 6 - 9 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.

KD Accounting Chartered Certified Accountants

Unit 6 The Arcade Llanelli Carmarthenshire SA15 3TW

29 August 2025

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED INCOME STATEMENT FOR THE YEAR ENDED 30 APRIL 2025

Turnover
Cost of sales
Gross profit/(loss)
Administrative expenses
Other operating income
Operating profit/(loss)
Interest payable and similar charges
Profit/(loss) on ordinary activities before taxation
Tax on profit/(loss) on ordinary activities
Profit/(loss) for the financial year
2025
£
80,193
(77,642)
2,551
(61,926)
119,977
60,602
(1,086)
59,516
-
59,516
2024
£
46,702
(63,380)
(16,678)
(41,712)
-
(58,390)
(273)
(58,663)
-
(58,663)

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025

Notes
Fixed assets
Tangible assets
4
Current assets
Inventories
Cash at bank and in hand
Creditors: amounts falling due within one year
5
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
6
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2025
£
44,816
12,700
66,853
79,553
(570)
78,983
123,799
-
123,799
123,799
123,799
2024
£
55,614
12,700
36,529
49,229
(560)
48,669
104,283
(40,000)
64,283
64,283
64,283

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by

Maria del Pilar Val Loureda Director

Company Registration No. 03753219

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

1 Statutory information

Llanelli and Mynydd Mawr Railway Company Limited is a private company, limited by shares, registered in England and Wales, registration number 03753219. The registered office is Unit 6 The Arcade, Llanelli, Carmarthenshire, SA15 3TW, WALES.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2023.

The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.

The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Plant & machinery

20% reducing balance

4
Tangible fixed assets
Cost or valuation
At 1 May 2024
At 30 April 2025
Depreciation
At 1 May 2024
Charge for the year
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2024
Land &
buildings
£
At cost
1,626
1,626
-
-
-
1,626
1,626
Plant &
machinery
£
At cost
156,559
156,559
102,571
10,798
113,369
43,190
53,988
Total
£
158,185
158,185
102,571
10,798
113,369
44,816
55,614

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

5
Creditors: amounts falling due within one year
Accruals
6
Creditors: amounts falling due after more than one year
Bank loans
2025
£
570
2025
£
-
2024
£
560
2024
£
40,000

7 Average number of employees

During the year the average number of employees was 0 (2024: 0).

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

This schedule does not form part of the statutory accounts.

Turnover
Fees
Cost of sales
Purchases
Subcontractor costs
Other direct costs
Gross profit/(loss)
Administrative expenses
Wages and salaries
Staff training and welfare
Motor expenses
Entertaining
Rates
Light and heat
Cleaning
Telephone and fax
Subscriptions
Insurance
Equipment expensed
Equipment hire
Repairs and maintenance
Depreciation
Sundry expenses
Accountancy fees
Advertising and PR
Other legal and professional
Other operating income
Government grants
Operating profit/(loss)
Interest payable
Bank loans and overdrafts
Profit/(loss) on ordinary activities before taxation
2025
£
80,193
14,851
62,791
-
77,642
2,551
817
58
1,055
-
418
19
1,754
1,155
1,999
3,592
7,949
1,834
26,240
10,798
158
570
1,194
2,316
61,926
119,977
60,602
1,086
59,516
2024
£
46,702
4,680
57,500
1,200
63,380
(16,678)
-
-
7,334
527
321
-
529
471
1,094
3,857
5,745
5,038
2,082
13,497
201
560
62
394
41,712
-
(58,390)
273
(58,663)

Company Registration No. 03753219 (England and Wales)

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

Page
Company information 3
Directors' report 4
Accountants' report 5
Income statement 6
Statement of financial position 7
Notes to the accounts 8
Detailed profit and loss account 10

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED COMPANY INFORMATION FOR THE YEAR ENDED 30 APRIL 2025

Directors

Maria del Pilar Val Loureda Mark Thomas David Mee Josh Watkins

Company Number

03753219 (England and Wales)

Registered Office

Unit 6 The Arcade Llanelli Carmarthenshire SA15 3TW WALES

Accountants

KD Accounting Unit 6 The Arcade Llanelli Carmarthenshire SA15 3TW

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED (COMPANY NO: 03753219 ENGLAND AND WALES) DIRECTORS' REPORT

The directors present their report and accounts for the year ended 30 April 2025.

Directors

The following directors held office during the whole of the period:

Maria del Pilar Val Loureda Mark Thomas David Mee Josh Watkins

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

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

Signed on behalf of the board of directors

............................................................................

Maria del Pilar Val Loureda Director

Approved by the board on: 29 August 2025

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED FOR THE YEAR ENDED 30 APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Llanelli and Mynydd Mawr Railway Company Limited for the year ended 30 April 2025 as set out on pages 6 - 9 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.

KD Accounting Chartered Certified Accountants

Unit 6 The Arcade Llanelli Carmarthenshire SA15 3TW

29 August 2025

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED INCOME STATEMENT FOR THE YEAR ENDED 30 APRIL 2025

Turnover
Cost of sales
Gross profit/(loss)
Administrative expenses
Other operating income
Operating profit/(loss)
Interest payable and similar charges
Profit/(loss) on ordinary activities before taxation
Tax on profit/(loss) on ordinary activities
Profit/(loss) for the financial year
2025
£
80,193
(77,642)
2,551
(61,926)
119,977
60,602
(1,086)
59,516
-
59,516
2024
£
46,702
(63,380)
(16,678)
(41,712)
-
(58,390)
(273)
(58,663)
-
(58,663)

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025

Notes
Fixed assets
Tangible assets
4
Current assets
Inventories
Cash at bank and in hand
Creditors: amounts falling due within one year
5
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
6
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2025
£
44,816
12,700
66,853
79,553
(570)
78,983
123,799
-
123,799
123,799
123,799
2024
£
55,614
12,700
36,529
49,229
(560)
48,669
104,283
(40,000)
64,283
64,283
64,283

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by

Maria del Pilar Val Loureda Director

Company Registration No. 03753219

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

1 Statutory information

Llanelli and Mynydd Mawr Railway Company Limited is a private company, limited by shares, registered in England and Wales, registration number 03753219. The registered office is Unit 6 The Arcade, Llanelli, Carmarthenshire, SA15 3TW, WALES.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2023.

The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.

The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Plant & machinery

20% reducing balance

4
Tangible fixed assets
Cost or valuation
At 1 May 2024
At 30 April 2025
Depreciation
At 1 May 2024
Charge for the year
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2024
Land &
buildings
£
At cost
1,626
1,626
-
-
-
1,626
1,626
Plant &
machinery
£
At cost
156,559
156,559
102,571
10,798
113,369
43,190
53,988
Total
£
158,185
158,185
102,571
10,798
113,369
44,816
55,614

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

5
Creditors: amounts falling due within one year
Accruals
6
Creditors: amounts falling due after more than one year
Bank loans
2025
£
570
2025
£
-
2024
£
560
2024
£
40,000

7 Average number of employees

During the year the average number of employees was 0 (2024: 0).

LLANELLI AND MYNYDD MAWR RAILWAY COMPANY LIMITED DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

This schedule does not form part of the statutory accounts.

Turnover
Fees
Cost of sales
Purchases
Subcontractor costs
Other direct costs
Gross profit/(loss)
Administrative expenses
Wages and salaries
Staff training and welfare
Motor expenses
Entertaining
Rates
Light and heat
Cleaning
Telephone and fax
Subscriptions
Insurance
Equipment expensed
Equipment hire
Repairs and maintenance
Depreciation
Sundry expenses
Accountancy fees
Advertising and PR
Other legal and professional
Other operating income
Government grants
Operating profit/(loss)
Interest payable
Bank loans and overdrafts
Profit/(loss) on ordinary activities before taxation
2025
£
80,193
14,851
62,791
-
77,642
2,551
817
58
1,055
-
418
19
1,754
1,155
1,999
3,592
7,949
1,834
26,240
10,798
158
570
1,194
2,316
61,926
119,977
60,602
1,086
59,516
2024
£
46,702
4,680
57,500
1,200
63,380
(16,678)
-
-
7,334
527
321
-
529
471
1,094
3,857
5,745
5,038
2,082
13,497
201
560
62
394
41,712
-
(58,390)
273
(58,663)