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REGISTERED NUMBER: 00222306 (England and Wales)













Unaudited Financial Statements for the Year Ended 30 September 2023

for

Warwickshire Masonic Buildings Limited

Warwickshire Masonic Buildings Limited (Registered number: 00222306)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Warwickshire Masonic Buildings Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: R L Barker
P L Hall
M C Morris
H L Smith
P P Manning
P Gough
D A Butcher
D J M Greenwood
D A Lodge
N J Hawkins





SECRETARY: D A Lodge





REGISTERED OFFICE: 73-75 Gravelly Hill North
Erdington
Birmingham
B23 6BJ





REGISTERED NUMBER: 00222306 (England and Wales)





ACCOUNTANTS: Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Warwickshire Masonic Buildings Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warwickshire Masonic Buildings Limited for the year ended 30 September 2023 which comprise the Profit and loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Warwickshire Masonic Buildings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Warwickshire Masonic Buildings Limited and state those matters that we have agreed to state to the Board of Directors of Warwickshire Masonic Buildings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Warwickshire Masonic Buildings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Warwickshire Masonic Buildings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Warwickshire Masonic Buildings Limited. You consider that Warwickshire Masonic Buildings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Warwickshire Masonic Buildings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS


18 March 2024

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Balance Sheet
30 September 2023

2023 2022
Notes £    £   
FIXED ASSETS
Investments 4 3,104,279 3,057,558

CURRENT ASSETS
Debtors 5 25,903 41,833
Cash at bank 102,092 128,067
127,995 169,900
CREDITORS
Amounts falling due within one year 6 (12,555 ) (11,093 )
NET CURRENT ASSETS 115,440 158,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,219,719

3,216,365

PROVISIONS FOR LIABILITIES 7 (34,846 ) (34,223 )
NET ASSETS 3,184,873 3,182,142

RESERVES
Retained earnings 3,184,873 3,182,142
3,184,873 3,182,142

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Balance Sheet - continued
30 September 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 18 March 2024 and were signed on its behalf by:





P L Hall - Director


Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Warwickshire Masonic Buildings Limited is a private company, limited by guarantee , registered in England and 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 as modified by the revaluation of certain assets.

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.

Valuation of investments
Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 October 2022 3,057,558
Additions 195,220
Disposals (168,742 )
Revaluations 20,243
At 30 September 2023 3,104,279
NET BOOK VALUE
At 30 September 2023 3,104,279
At 30 September 2022 3,057,558

The investments disclosed under "Other investments" relates to a portfolio of listed shares, bonds and other securities managed by a third party broker. The value of cash held by the investment manager for the purpose of future acquisition of investments at the 30 September 2023 was £15,619 (2022 - £15,243). At 31 December 2023 the fixed asset investments were valued at £3,301,780.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 25,903 41,833

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 7,605 6,223
Other creditors 4,950 4,870
12,555 11,093

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Movement in provision 623 (97,793 )
Brought forward 34,223 132,016
34,846 34,223

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2022 34,223
Movement in provision 623
Balance at 30 September 2023 34,846

8. RELATED PARTY DISCLOSURES

In accordance with various constitutions, certain Directors are also members of the Committees of the entities listed below:

Provincial Grand Lodge of Warwickshire
Warwickshire Masonic Benevolent Fund
Warwickshire Masonic Charitable Association Limited

9. LIMITED BY GUARANTEE

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.