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REGISTERED NUMBER: 00209906 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

BOTTOMS MASONIC ROOMS COMPANY LIMITED

BOTTOMS MASONIC ROOMS COMPANY LIMITED (REGISTERED NUMBER: 00209906)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BOTTOMS MASONIC ROOMS COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: S Berry
P Grace
M Grace
A J Morritt
J D Sanderson
M Jessop





SECRETARY: S Berry





REGISTERED OFFICE: Masonic Hall
Eastwood
Halifax Road
Todmorden
Lancashire
OL14 6DN





REGISTERED NUMBER: 00209906 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Sreet
Hebden Bridge
HX7 6AD

BOTTOMS MASONIC ROOMS COMPANY LIMITED (REGISTERED NUMBER: 00209906)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 155,803 159,457
Investment property 5 45,000 45,000
200,803 204,457

CURRENT ASSETS
Debtors 6 362 330
Cash at bank 40,673 53,983
41,035 54,313
CREDITORS
Amounts falling due within one year 7 1,190 1,126
NET CURRENT ASSETS 39,845 53,187
TOTAL ASSETS LESS CURRENT
LIABILITIES

240,648

257,644

PROVISIONS FOR LIABILITIES 12,699 12,842
NET ASSETS 227,949 244,802

RESERVES
Other reserves 3,080 3,080
Fair value reserve 8 177,968 177,968
Income and expenditure account 46,901 63,754
227,949 244,802

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th April 2024 and were signed on its behalf by:




S Berry - Director


BOTTOMS MASONIC ROOMS COMPANY LIMITED (REGISTERED NUMBER: 00209906)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Bottoms Masonic Rooms Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - over 50 years
Fixtures and fittings - over 20 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in surplus or deficit.

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 6 (2022 - 6 ) .

BOTTOMS MASONIC ROOMS COMPANY LIMITED (REGISTERED NUMBER: 00209906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Cutlery
property fittings and linen Totals
£    £    £    £   
COST OR VALUATION
At 1st January 2023
and 31st December 2023 160,462 16,036 340 176,838
DEPRECIATION
At 1st January 2023 9,514 7,528 339 17,381
Charge for year 3,082 572 - 3,654
At 31st December 2023 12,596 8,100 339 21,035
NET BOOK VALUE
At 31st December 2023 147,866 7,936 1 155,803
At 31st December 2022 150,948 8,508 1 159,457

Cost or valuation at 31st December 2023 is represented by:

Fixtures
Freehold and Cutlery
property fittings and linen Totals
£    £    £    £   
Valuation in 2015 145,030 - - 145,030
Valuation in 2016 6,400 - - 6,400
Cost 9,032 16,036 340 25,408
160,462 16,036 340 176,838

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st January 2023
and 31st December 2023 45,000
NET BOOK VALUE
At 31st December 2023 45,000
At 31st December 2022 45,000

Fair value at 31st December 2023 is represented by:
£   
Valuation in 2015 36,258
Valuation in 2016 1,600
Valuation in 2022 5,000
Cost 2,142
45,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments and accrued income 362 330

BOTTOMS MASONIC ROOMS COMPANY LIMITED (REGISTERED NUMBER: 00209906)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accrued expenses 1,190 1,126

8. RESERVES
Fair
value
reserve
£   
At 1st January 2023
and 31st December 2023 177,968

9. COMPANY STATUS

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 £0.25 towards the assets of the company in the event of liquidation.