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REGISTERED NUMBER: 00041015 (United Kingdom)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

CARDIFF MASONIC HALL COMPANY LTD(THE)

CARDIFF MASONIC HALL COMPANY LTD(THE) (REGISTERED NUMBER: 00041015)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Balance Sheet 1

Notes to the Financial Statements 2


CARDIFF MASONIC HALL COMPANY LTD(THE) (REGISTERED NUMBER: 00041015)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 173,494 174,417

CURRENT ASSETS
Stocks 5 5,413 5,510
Debtors 6 22,966 38,736
Cash at bank 123,889 134,949
152,268 179,195
CREDITORS
Amounts falling due within one year 7 76,597 75,303
NET CURRENT ASSETS 75,671 103,892
TOTAL ASSETS LESS CURRENT LIABILITIES 249,165 278,309

CAPITAL AND RESERVES
Called up share capital 9 67,149 67,099
Retained earnings 182,016 211,210
SHAREHOLDERS' FUNDS 249,165 278,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2023 and were signed on its behalf by:



Mr R J Free - Director


CARDIFF MASONIC HALL COMPANY LTD(THE) (REGISTERED NUMBER: 00041015)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Cardiff Masonic Hall Company Ltd(The) is a private company, limited by shares , registered in United Kingdom. The company's registered number and registered office address are as below:

Registered number: 00041015

Registered office: Masonic Temple
8 Guilford street
Cardiff
CF10 2HL

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.
Freehold property - Straight line over 50 years
Fixtures, fittings and equipment - 25% Straight line and 10% 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 Profit and Loss Account, 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.

CARDIFF MASONIC HALL COMPANY LTD(THE) (REGISTERED NUMBER: 00041015)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Freehold and
property equipment Totals
£    £    £   
COST
At 1 April 2022 217,957 403,072 621,029
Additions - 14,398 14,398
At 31 March 2023 217,957 417,470 635,427
DEPRECIATION
At 1 April 2022 131,733 314,879 446,612
Charge for year 4,358 10,963 15,321
At 31 March 2023 136,091 325,842 461,933
NET BOOK VALUE
At 31 March 2023 81,866 91,628 173,494
At 31 March 2022 86,224 88,193 174,417

5. STOCKS
2023 2022
£    £   
Stocks 5,413 5,510

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 16,352 24,019
Other debtors 150 3,089
Deferred tax asset - 6,337
Prepayments and accrued income 6,464 5,291
22,966 38,736

CARDIFF MASONIC HALL COMPANY LTD(THE) (REGISTERED NUMBER: 00041015)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 10,538 15,241
Corporation tax 25 -
Social security and other taxes 17,293 9,415
Other creditors 29,119 26,012
Accruals and deferred income 19,622 24,635
76,597 75,303

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 2,232 1,397
Between one and five years 2,685 698
4,917 2,095

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
67,149 Ordinary £1 67,149 67,099
(2022 - 67,099 )

50 Ordinary shares of £1 were issued during the year for cash of £ 50 .