2022-10-012023-09-302023-09-30false00911041East Brighton Masonic Centre 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East Brighton Masonic Centre Limited

Registered Number
00911041
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

East Brighton Masonic Centre Limited
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

John Edward Cannell
Martin Timothy Creagh
John Reginald Darvall
Michael Brian Harris
Michael Hofford
Simon John Thomas
Ronald John Wilson

Registered Address

Jerrom Hall
Seaview Road
Peacehaven
BN10 8PX

Registered Number

00911041 (England and Wales)
East Brighton Masonic Centre Limited
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,221,0931,224,925
1,221,0931,224,925
Current assets
Debtors720,67016,509
Cash at bank and on hand22,52419,022
43,19435,531
Creditors amounts falling due within one year8(31,117)(27,849)
Net current assets (liabilities)12,0777,682
Total assets less current liabilities1,233,1701,232,607
Creditors amounts falling due after one year9(4,146)(8,363)
Provisions for liabilities10(2,557)(3,285)
Net assets1,226,4671,220,959
Capital and reserves
Revaluation reserve1,016,3211,016,321
Profit and loss account210,146204,638
Reserves1,226,4671,220,959
The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2023, and are signed on its behalf by:
Michael Hofford
Director
Registered Company No. 00911041
East Brighton Masonic Centre Limited
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Activities of other membership organizations not elsewhere classified
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year00
6.Property, plant and equipment

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 October 221,290,000107,3141,397,314
Additions-2,7022,702
At 30 September 231,290,000110,0161,400,016
Depreciation and impairment
At 01 October 2282,36690,023172,389
Charge for year-6,5346,534
At 30 September 2382,36696,557178,923
Net book value
At 30 September 231,207,63413,4591,221,093
At 30 September 221,207,63417,2911,224,925
7.Debtors

2023

2022

££
Trade debtors / trade receivables14,58410,107
Other debtors436-
Prepayments and accrued income5,6506,402
Total20,67016,509
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables16,43912,674
Bank borrowings and overdrafts4,2173,832
Taxation and social security2,0204,270
Accrued liabilities and deferred income8,4417,073
Total31,11727,849
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts4,1468,363
Total4,1468,363
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)2,5573,285
Total2,5573,285