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East Brighton Masonic Centre Limited

Registered Number
00911041
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

East Brighton Masonic Centre Limited
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

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

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,217,3791,221,093
1,217,3791,221,093
Current assets
Debtors447,51420,670
Cash at bank and on hand14,08622,524
61,60043,194
Creditors amounts falling due within one year5(120,773)(31,117)
Net current assets (liabilities)(59,173)12,077
Total assets less current liabilities1,158,2061,233,170
Creditors amounts falling due after one year6(345)(4,146)
Provisions for liabilities7(2,436)(2,557)
Net assets1,155,4251,226,467
Capital and reserves
Revaluation reserve1,016,3211,016,321
Profit and loss account139,104210,146
Reserves1,155,4251,226,467
The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2025, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Foreign currency translation
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.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets on a straight line basis over the expected life of the asset.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 October 231,290,000110,0161,400,016
Additions-1,3901,390
At 30 September 241,290,000111,4061,401,406
Depreciation and impairment
At 01 October 2382,36696,557178,923
Charge for year-5,1045,104
At 30 September 2482,366101,661184,027
Net book value
At 30 September 241,207,6349,7451,217,379
At 30 September 231,207,63413,4591,221,093
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables31,28814,584
Other debtors13,836436
Prepayments and accrued income2,3905,650
Total47,51420,670
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables32,09616,439
Bank borrowings and overdrafts4,0694,217
Taxation and social security-2,020
Other creditors80,000-
Accrued liabilities and deferred income4,6088,441
Total120,77331,117
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3454,146
Total3454,146
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,4362,557
Total2,4362,557