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2024-03-31-accounts

THE DRAGON BARMOUTH LTD

CHARITY NUMBER 1141777

The Dragon Barmouth Ltd serves the small town of Barmouth and surrounding areas. We provide the arts, music, drama and education.

We continued to improve the Welsh cultural offer at the theatre. The return of a Welsh rock band and a project that bought local stories to the town Welsh Whisperers was begun.

In 2023/24 we continued to hold regular sessions for the over 50’s by providing events where free lunches, teas and films and a warm space were provided, these events were fully funded.

A wide variety of music was staged catering for all tastes, Jazz, Opera and popular music.

Our drama events have grown this year, with visiting production companies providing a variety of plays.

The school holidays saw children’s drama, arts, storytelling, crafts and a circus events.

The Dragon serves as the local council’s meeting place and a venue for computer and exercise classes. We also host a number of local groups such as the WI and a mother and baby group.

We continued to make improvements to the building. The once derelict kitchen has been refurbished and an illuminated LED sign has been installed out side keeping every one up to date on what is on at The Dragon. Progress has been made to install a new toilet for the disabled on the lower ground floor funded by The National Lottery.

REGISTERED NUMBER: 07456849 (Wales)

THE DRAGON BARMOUTH LTD

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

E W Owen & Co Glyndwr Buildings Glyndwr Street Dolgellau Gwynedd LL40 1BB

THE DRAGON BARMOUTH LTD

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2024

Page
Company Information 1
Report of the Directors 2
Income Statement 3
Balance Sheet 4
Notes to the Financial Statements 5
Report of the Accountants 7
Detailed Income and Expenditure Account 8

THE DRAGON BARMOUTH LTD

COMPANY INFORMATION for the Year Ended 31 MARCH 2024

DIRECTORS: S J A Wolfers
P J Marshall
S Robertson
J Horrocks
K Moyce
REGISTERED OFFICE: Ty Glyndwr
Glyndwr Street
Dolgellau
Gwynedd
LL40 1BB
REGISTERED NUMBER: 07456849 (Wales)
ACCOUNTANTS: E W Owen & Co
Glyndwr Buildings
Glyndwr Street
Dolgellau
Gwynedd
LL40 1BB

Page 1

THE DRAGON BARMOUTH LTD

REPORT OF THE DIRECTORS for the Year Ended 31 MARCH 2024

The directors present their report with the financial statements of the company for the year ended 31 March 2024.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2023 to the date of this report.

S J A Wolfers P J Marshall S Robertson J Horrocks K Moyce

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:

P J Marshall - Director

28 November 2024

Page 2

THE DRAGON BARMOUTH LTD

INCOME STATEMENT for the Year Ended 31 MARCH 2024

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
Other operating income
OPERATING (DEFICIT)/SURPLUS
4
Interest receivable and similar income
Interest payable and similar expenses
(DEFICIT)/SURPLUS BEFORE
TAXATION
Tax on (deficit)/surplus
(DEFICIT)/SURPLUS FOR THE
FINANCIAL YEAR
2024
£
96,576
24,590
71,986
77,900
(5,914)
473
(5,441)
14
(5,427)
-
(5,427)
-
(5,427)
2023
£
84,047
18,597
65,450
55,782
9,668
997
10,665
4
10,669
90
10,579
-
10,579

The notes form part of these financial statements

Page 3

THE DRAGON BARMOUTH LTD (REGISTERED NUMBER: 07456849)

BALANCE SHEET 31 MARCH 2024

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Stocks
Debtors
6
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
RESERVES
Income and expenditure account
2024
£
312
7,500
15,021
22,833
13,338
£
38,508
9,495
48,003
48,003
48,003
2023
£
413
827
23,346
24,586
966
£
29,810
23,620
53,430
53,430
53,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by:

P J Marshall - Director

The notes form part of these financial statements

Page 4

THE DRAGON BARMOUTH LTD

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2024

1. STATUTORY INFORMATION

The Dragon Barmouth Ltd is a private company, limited by guarantee, registered in 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. Plant and machinery etc - 20% on reducing balance and 20% on cost

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 Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1).

Page 5

continued...

THE DRAGON BARMOUTH LTD

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024

4. OPERATING (DEFICIT)/SURPLUS

The operating deficit (2023 - operating surplus) is stated after charging:

2024 2023
£ £
Depreciation - owned assets 9,559 7,383

5. TANGIBLE FIXED ASSETS

Freehold
property
Equipment
£
£
COST
At 1 April 2023
276
6,524
Additions
-
15,300
At 31 March 2024
276
21,824
DEPRECIATION
At 1 April 2023
-
5,073
Charge for year
-
3,351
At 31 March 2024
-
8,424
NET BOOK VALUE
At 31 March 2024
276
13,400
At 31 March 2023
276
1,451
Fixtures
and
Computer
fittings
equipment
£
£
44,973
-
2,261
696
47,234
696
16,890
-
6,069
139
22,959
139
24,275
557
28,083
-
Totals
£
51,773
18,257
70,030
21,963
9,559
31,522
38,508
29,810

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
2024
£
4,737
2,763
7,500
2024
£
1,347
11,991
13,338
2023
£
827
-
827
2023
£
150
816
966

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

8. RELATED PARTY DISCLOSURES

Suzie Robertson is also a trustee of 'The London Accordion Orchestra' (1158082).

Pamela Marshall is also a trustee of 'Tickwood Care Farm' (1153036).

Page 6

THE DRAGON BARMOUTH LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF THE DRAGON BARMOUTH LTD

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

E W Owen & Co Glyndwr Buildings Glyndwr Street Dolgellau Gwynedd LL40 1BB

Date: .............................................

This page does not form part of the statutory financial statements

Page 7

THE DRAGON BARMOUTH LTD

DETAILED INCOME AND EXPENDITURE ACCOUNT for the Year Ended 31 MARCH 2024

Turnover
Events
Bar Takings
Room Letting
Fundraising activities
Grants receivable
Donations
184 Club Draw
Cost of sales
Opening stock
Purchases
Film hire
Performers
Drama productions
Closing stock
GROSS SURPLUS
Other income
Sundry receipts
Deposit account interest
Expenditure
Rates and water
Insurance
Light and heat
Wages
Telephone
Post and stationery
Advertising
Licences
Travel and subsistence
Repairs and renewals
Cleaning and waste collection
Subscriptions and fees
Computer costs
Sundry expenses
Accountancy
Legal and professional fees
Carried forward
2024
£
13,098
13,623
17,959
-
51,762
134
-
413
8,945
1,512
11,702
2,330
24,902
(312)
473
14
196
6,498
4,731
23,597
1,241
541
3,389
70
2,456
19,963
978
292
90
-
888
3,360
£
96,576
24,590
71,986
487
72,473
68,290
4,183
2023
£
10,417
9,178
12,893
133
51,301
30
95
503
5,545
4,278
5,554
3,130
19,010
(413)
997
4
283
5,272
4,341
13,313
1,118
526
2,235
54
2,384
13,993
998
222
113
8
816
2,722
£
84,047
18,597
65,450
1,001
66,451
48,398
18,053

This page does not form part of the statutory financial statements

Page 8

THE DRAGON BARMOUTH LTD

DETAILED INCOME AND EXPENDITURE ACCOUNT for the Year Ended 31 MARCH 2024

Brought forward
Finance costs
Bank charges
Payment charges
Depreciation
Equipment
Fixtures and fittings
Computer equipment
NET (DEFICIT)/SURPLUS
2024
£
52
-
3,350
6,069
139
£
4,183
52
4,131
9,558
(5,427)
2023
£
-
90
363
7,021
-
£
18,053
90
17,963
7,384
10,579

This page does not form part of the statutory financial statements

Page 9

REGISTERED NUMBER: 07456849 (Wales)

THE DRAGON BARMOUTH LTD

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

E W Owen & Co Glyndwr Buildings Glyndwr Street Dolgellau Gwynedd LL40 1BB

THE DRAGON BARMOUTH LTD

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2024

Page
Company Information 1
Report of the Directors 2
Income Statement 3
Balance Sheet 4
Notes to the Financial Statements 5
Report of the Accountants 7
Detailed Income and Expenditure Account 8

THE DRAGON BARMOUTH LTD

COMPANY INFORMATION for the Year Ended 31 MARCH 2024

DIRECTORS: S J A Wolfers
P J Marshall
S Robertson
J Horrocks
K Moyce
REGISTERED OFFICE: Ty Glyndwr
Glyndwr Street
Dolgellau
Gwynedd
LL40 1BB
REGISTERED NUMBER: 07456849 (Wales)
ACCOUNTANTS: E W Owen & Co
Glyndwr Buildings
Glyndwr Street
Dolgellau
Gwynedd
LL40 1BB

Page 1

THE DRAGON BARMOUTH LTD

REPORT OF THE DIRECTORS for the Year Ended 31 MARCH 2024

The directors present their report with the financial statements of the company for the year ended 31 March 2024.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2023 to the date of this report.

S J A Wolfers P J Marshall S Robertson J Horrocks K Moyce

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:

P J Marshall - Director

28 November 2024

Page 2

THE DRAGON BARMOUTH LTD

INCOME STATEMENT for the Year Ended 31 MARCH 2024

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
Other operating income
OPERATING (DEFICIT)/SURPLUS
4
Interest receivable and similar income
Interest payable and similar expenses
(DEFICIT)/SURPLUS BEFORE
TAXATION
Tax on (deficit)/surplus
(DEFICIT)/SURPLUS FOR THE
FINANCIAL YEAR
2024
£
96,576
24,590
71,986
77,900
(5,914)
473
(5,441)
14
(5,427)
-
(5,427)
-
(5,427)
2023
£
84,047
18,597
65,450
55,782
9,668
997
10,665
4
10,669
90
10,579
-
10,579

The notes form part of these financial statements

Page 3

THE DRAGON BARMOUTH LTD (REGISTERED NUMBER: 07456849)

BALANCE SHEET 31 MARCH 2024

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Stocks
Debtors
6
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
RESERVES
Income and expenditure account
2024
£
312
7,500
15,021
22,833
13,338
£
38,508
9,495
48,003
48,003
48,003
2023
£
413
827
23,346
24,586
966
£
29,810
23,620
53,430
53,430
53,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by:

P J Marshall - Director

The notes form part of these financial statements

Page 4

THE DRAGON BARMOUTH LTD

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2024

1. STATUTORY INFORMATION

The Dragon Barmouth Ltd is a private company, limited by guarantee, registered in 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. Plant and machinery etc - 20% on reducing balance and 20% on cost

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 Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1).

Page 5

continued...

THE DRAGON BARMOUTH LTD

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024

4. OPERATING (DEFICIT)/SURPLUS

The operating deficit (2023 - operating surplus) is stated after charging:

2024 2023
£ £
Depreciation - owned assets 9,559 7,383

5. TANGIBLE FIXED ASSETS

Freehold
property
Equipment
£
£
COST
At 1 April 2023
276
6,524
Additions
-
15,300
At 31 March 2024
276
21,824
DEPRECIATION
At 1 April 2023
-
5,073
Charge for year
-
3,351
At 31 March 2024
-
8,424
NET BOOK VALUE
At 31 March 2024
276
13,400
At 31 March 2023
276
1,451
Fixtures
and
Computer
fittings
equipment
£
£
44,973
-
2,261
696
47,234
696
16,890
-
6,069
139
22,959
139
24,275
557
28,083
-
Totals
£
51,773
18,257
70,030
21,963
9,559
31,522
38,508
29,810

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
2024
£
4,737
2,763
7,500
2024
£
1,347
11,991
13,338
2023
£
827
-
827
2023
£
150
816
966

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

8. RELATED PARTY DISCLOSURES

Suzie Robertson is also a trustee of 'The London Accordion Orchestra' (1158082).

Pamela Marshall is also a trustee of 'Tickwood Care Farm' (1153036).

Page 6

THE DRAGON BARMOUTH LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF THE DRAGON BARMOUTH LTD

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

E W Owen & Co Glyndwr Buildings Glyndwr Street Dolgellau Gwynedd LL40 1BB

Date: .............................................

This page does not form part of the statutory financial statements

Page 7

THE DRAGON BARMOUTH LTD

DETAILED INCOME AND EXPENDITURE ACCOUNT for the Year Ended 31 MARCH 2024

Turnover
Events
Bar Takings
Room Letting
Fundraising activities
Grants receivable
Donations
184 Club Draw
Cost of sales
Opening stock
Purchases
Film hire
Performers
Drama productions
Closing stock
GROSS SURPLUS
Other income
Sundry receipts
Deposit account interest
Expenditure
Rates and water
Insurance
Light and heat
Wages
Telephone
Post and stationery
Advertising
Licences
Travel and subsistence
Repairs and renewals
Cleaning and waste collection
Subscriptions and fees
Computer costs
Sundry expenses
Accountancy
Legal and professional fees
Carried forward
2024
£
13,098
13,623
17,959
-
51,762
134
-
413
8,945
1,512
11,702
2,330
24,902
(312)
473
14
196
6,498
4,731
23,597
1,241
541
3,389
70
2,456
19,963
978
292
90
-
888
3,360
£
96,576
24,590
71,986
487
72,473
68,290
4,183
2023
£
10,417
9,178
12,893
133
51,301
30
95
503
5,545
4,278
5,554
3,130
19,010
(413)
997
4
283
5,272
4,341
13,313
1,118
526
2,235
54
2,384
13,993
998
222
113
8
816
2,722
£
84,047
18,597
65,450
1,001
66,451
48,398
18,053

This page does not form part of the statutory financial statements

Page 8

THE DRAGON BARMOUTH LTD

DETAILED INCOME AND EXPENDITURE ACCOUNT for the Year Ended 31 MARCH 2024

Brought forward
Finance costs
Bank charges
Payment charges
Depreciation
Equipment
Fixtures and fittings
Computer equipment
NET (DEFICIT)/SURPLUS
2024
£
52
-
3,350
6,069
139
£
4,183
52
4,131
9,558
(5,427)
2023
£
-
90
363
7,021
-
£
18,053
90
17,963
7,384
10,579

This page does not form part of the statutory financial statements

Page 9