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2025-03-31-accounts

THE DRAGON BARMOUTH – CHAIRS REPORT FOR THE YEAR ENDING MARCH 2025

2024/25 has been a busy and produc�ve year for the charity, but a year with challenges.

We have con�nued to serve the community of Barmouth and surrounding areas with a range of services and ac�vi�es. We also support Barmouth to become a “year round” holiday des�na�on and boost the local economy through having a vibrant and varied theatre program.

Young people have con�nued to benefit from parent/baby groups, holiday ac�vi�es, drama, choir sessions, our ever-popular seasonal children’s par�es and of course Father Christmas and his gro�o. These events are on the whole free to a�end backed by funding and sponsorship.

grants and free to a�end. Aimed at tackling loneliness and isola�on.

Our regular music and drama events have proved popular with Murder Mysteries, Welsh musicians, Welsh Opera and original Wesh music, tribute acts plus Jazz evenings. These events have extended our work into celebra�ng our Welsh heritage.

Once of our larger projects has been Welsh Whisperers, training local people in the art of storytelling to preserve those tales that have been handed down by work of mouth. We were overwhelmed to receive a UK wide award for this work and for 2025/26 funding to train more storytellers.

Our community centre con�nues to host a wide range of organisa�ons including the Town Council, local poli�cian surgeries and community groups.

and the elements with major repairs required and we are s�ll working our way through these. That and the increase in u�lity costs has made us dig into reserves this year.

REGISTERED NUMBER: 07456849 (Wales)

THE DRAGON BARMOUTH LTD

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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 2025

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 2025

DIRECTORS: S J A Wolfers
P J Marshall
S Robertson
J Horrocks
C Roberts
M Lansley
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 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

S J A Wolfers P J Marshall S Robertson J Horrocks

Other changes in directors holding office are as follows:

C Roberts - appointed 10 June 2024 V Snow - appointed 10 June 2024 M Lansley - appointed 10 June 2024

K Moyce and V Snow ceased to be directors after 31 March 2025 but prior to the date of this report.

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

19 December 2025

Page 2

THE DRAGON BARMOUTH LTD

INCOME STATEMENT for the Year Ended 31 MARCH 2025

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
Other operating income
OPERATING DEFICIT
4
Interest receivable and similar income
DEFICIT BEFORE TAXATION
Tax on deficit
DEFICIT FOR THE FINANCIAL YEAR
2025
£
71,996
(25,498)
46,498
(71,124)
(24,626)
3,444
(21,182)
-
(21,182)
-
(21,182)
2024
£
96,576
(24,590)
71,986
(77,900)
(5,914)
473
(5,441)
14
(5,427)
-
(5,427)

The notes form part of these financial statements

Page 3

THE DRAGON BARMOUTH LTD (REGISTERED NUMBER: 07456849)

BALANCE SHEET 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Stocks
Debtors
6
Cash at bank
CREDITORS
Amounts falling due within one year
7
NET CURRENT (LIABILITIES)/ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
RESERVES
Income and expenditure account
2025
£
349
4,663
4,298
9,310
13,501
£
31,012
(4,191)
26,821
26,821
26,821
2024
£
312
7,500
15,021
22,833
13,338
£
38,508
9,495
48,003
48,003
48,003

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 19 December 2025 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 2025

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 (2024 - 2).

Page 5

continued...

THE DRAGON BARMOUTH LTD

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

4. OPERATING DEFICIT

The operating deficit is stated after charging:

Depreciation - owned assets

2025 2024
£ £
7,718 9,559

5. TANGIBLE FIXED ASSETS

Freehold
property
Equipment
£
£
COST
At 1 April 2024
276
21,824
Additions
-
222
At 31 March 2025
276
22,046
DEPRECIATION
At 1 April 2024
-
8,424
Charge for year
-
2,724
At 31 March 2025
-
11,148
NET BOOK VALUE
At 31 March 2025
276
10,898
At 31 March 2024
276
13,400
Fixtures
and
Computer
fittings
equipment
£
£
47,234
696
-
-
47,234
696
22,959
139
4,855
139
27,814
278
19,420
418
24,275
557
Totals
£
70,030
222
70,252
31,522
7,718
39,240
31,012
38,508

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
2025
£
1,900
2,763
4,663
2025
£
1,403
1,191
10,907
13,501
2024
£
4,737
2,763
7,500
2024
£
-
1,347
11,991
2024
£
4,737
2,763
7,500
13,338

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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 2025 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 2025

Turnover
Events
Bar Takings
Room Letting
Grants receivable
Donations
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
Accountancy
Legal and professional fees
Finance costs
Bank charges
Carried forward
2025
£
17,149
14,567
16,001
23,694
585
312
12,510
673
10,887
1,465
25,847
(349)
3,444
-
428
6,730
8,259
33,953
788
733
600
70
82
6,601
1,199
180
90
924
2,704
£
71,996
25,498
46,498
3,444
49,942
63,341
(13,399)
64
(13,463)
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
52
4,131

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 2025

Brought forward
Depreciation
Equipment
Fixtures and fittings
Computer equipment
NET DEFICIT
2025
£
2,725
4,855
139
£
(13,463)
7,719
(21,182)
2024
£
3,350
6,069
139
£
4,131
9,558
(5,427)

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 2025

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 2025

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 2025

DIRECTORS: S J A Wolfers
P J Marshall
S Robertson
J Horrocks
C Roberts
M Lansley
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 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

S J A Wolfers P J Marshall S Robertson J Horrocks

Other changes in directors holding office are as follows:

C Roberts - appointed 10 June 2024 V Snow - appointed 10 June 2024 M Lansley - appointed 10 June 2024

K Moyce and V Snow ceased to be directors after 31 March 2025 but prior to the date of this report.

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

19 December 2025

Page 2

THE DRAGON BARMOUTH LTD

INCOME STATEMENT for the Year Ended 31 MARCH 2025

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
Other operating income
OPERATING DEFICIT
4
Interest receivable and similar income
DEFICIT BEFORE TAXATION
Tax on deficit
DEFICIT FOR THE FINANCIAL YEAR
2025
£
71,996
(25,498)
46,498
(71,124)
(24,626)
3,444
(21,182)
-
(21,182)
-
(21,182)
2024
£
96,576
(24,590)
71,986
(77,900)
(5,914)
473
(5,441)
14
(5,427)
-
(5,427)

The notes form part of these financial statements

Page 3

THE DRAGON BARMOUTH LTD (REGISTERED NUMBER: 07456849)

BALANCE SHEET 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Stocks
Debtors
6
Cash at bank
CREDITORS
Amounts falling due within one year
7
NET CURRENT (LIABILITIES)/ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
RESERVES
Income and expenditure account
2025
£
349
4,663
4,298
9,310
13,501
£
31,012
(4,191)
26,821
26,821
26,821
2024
£
312
7,500
15,021
22,833
13,338
£
38,508
9,495
48,003
48,003
48,003

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 19 December 2025 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 2025

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 (2024 - 2).

Page 5

continued...

THE DRAGON BARMOUTH LTD

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025

4. OPERATING DEFICIT

The operating deficit is stated after charging:

Depreciation - owned assets

2025 2024
£ £
7,718 9,559

5. TANGIBLE FIXED ASSETS

Freehold
property
Equipment
£
£
COST
At 1 April 2024
276
21,824
Additions
-
222
At 31 March 2025
276
22,046
DEPRECIATION
At 1 April 2024
-
8,424
Charge for year
-
2,724
At 31 March 2025
-
11,148
NET BOOK VALUE
At 31 March 2025
276
10,898
At 31 March 2024
276
13,400
Fixtures
and
Computer
fittings
equipment
£
£
47,234
696
-
-
47,234
696
22,959
139
4,855
139
27,814
278
19,420
418
24,275
557
Totals
£
70,030
222
70,252
31,522
7,718
39,240
31,012
38,508

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
2025
£
1,900
2,763
4,663
2025
£
1,403
1,191
10,907
13,501
2024
£
4,737
2,763
7,500
2024
£
-
1,347
11,991
2024
£
4,737
2,763
7,500
13,338

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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 2025 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 2025

Turnover
Events
Bar Takings
Room Letting
Grants receivable
Donations
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
Accountancy
Legal and professional fees
Finance costs
Bank charges
Carried forward
2025
£
17,149
14,567
16,001
23,694
585
312
12,510
673
10,887
1,465
25,847
(349)
3,444
-
428
6,730
8,259
33,953
788
733
600
70
82
6,601
1,199
180
90
924
2,704
£
71,996
25,498
46,498
3,444
49,942
63,341
(13,399)
64
(13,463)
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
52
4,131

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 2025

Brought forward
Depreciation
Equipment
Fixtures and fittings
Computer equipment
NET DEFICIT
2025
£
2,725
4,855
139
£
(13,463)
7,719
(21,182)
2024
£
3,350
6,069
139
£
4,131
9,558
(5,427)

This page does not form part of the statutory financial statements

Page 9