Hanley Masonic Hall Company Limited

Registered number

00040056

(England and Wales)

Filleted Accounts

30 June 2023

Hanley Masonic Hall Company Limited
Registered number:		00040056
Balance Sheet
as at 30 June 2023

Notes			2023			2022
£				£
Fixed assets
Tangible assets	3		425,000			425,000
Investments	4		896			-
			425,896			425,000

Current assets
Cash at bank and in hand		97,350			133,304

Creditors: amounts falling due within one year	5	(18,522)			(57,280)

Net current assets			78,828			76,024

Net assets			504,724			501,024

Capital and reserves
Called up share capital			24,565			24,565
Capital redemption reserve			42,011			42,011
Revaluation reserve	6		353,815			353,815
Profit and loss account			84,333			80,633

Shareholder's funds			504,724			501,024

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D R Truman
Director
Approved by the board on 7 September 2023

Hanley Masonic Hall Company Limited
Notes to the Accounts
for the year ended 30 June 2023


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover consists of rental income and grants received.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	Not depreciated

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	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.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees		2023		2022
Number				Number

	Average number of persons employed by the company		25		25


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 July 2022				425,000
	At 30 June 2023				425,000

	Depreciation
	At 30 June 2023				-

	Net book value
	At 30 June 2023				425,000
	At 30 June 2022				425,000


4	Investments

Other
investments
£
	Cost
	Additions				896

	At 30 June 2023				896


5	Creditors: amounts falling due within one year		2023		2022
£				£

	Hanley Masonic Club		16,001		54,496
	Taxation and social security costs		872		1,134
	Other creditors		1,649		1,650
			18,522		57,280


6	Revaluation reserve		2023		2022
£				£

	At 1 July 2022		353,815		353,815

	At 30 June 2023		353,815		353,815


7	Other information

	Hanley Masonic Hall Company Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Howard Place
	Shelton
	Stoke-on-Trent
	Staffordshie
	ST1 4NA