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TEIGNMOUTH FREEMASON'S HALL COMPANY LIMITED(THE)

Registered Number
00357357
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

TEIGNMOUTH FREEMASON'S HALL COMPANY LIMITED(THE)
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

ABRAHAM, Gary Phillip
BEATON, Neil
HORRILL, Stephen
MCGRATH, Terence
MILLEN, Norice
SIDWELL, Christopher
TUCKER, Brian Earnest
VILE, Anthony Paul

Company Secretary

TUCKER, Brian Ernest

Registered Address

Greenwood Accountancy Ltd 5-7 Pellew Arcade
Teign Street
Teignmouth
TQ14 8EB

Registered Number

00357357 (England and Wales)
TEIGNMOUTH FREEMASON'S HALL COMPANY LIMITED(THE)
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3110,61397,097
110,61397,097
Current assets
Debtors45,042759
Cash at bank and on hand20,89855,663
25,94056,422
Creditors amounts falling due within one year5(1,960)(2,530)
Net current assets (liabilities)23,98053,892
Total assets less current liabilities134,593150,989
Provisions for liabilities6(10,020)-
Net assets124,573150,989
Capital and reserves
Called up share capital5,1505,150
Profit and loss account119,423145,839
Shareholders' funds124,573150,989
The financial statements were approved and authorised for issue by the Board of Directors on 26 June 2025, and are signed on its behalf by:
ABRAHAM, Gary Phillip
Director
MCGRATH, Terence
Director

Registered Company No. 00357357
TEIGNMOUTH FREEMASON'S HALL COMPANY LIMITED(THE)
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 shares 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings20
2.Average number of employees

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

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 October 2397,09735,845132,942
Additions-16,89416,894
At 30 September 2497,09752,739149,836
Depreciation and impairment
At 01 October 23-35,84535,845
Charge for year-3,3783,378
At 30 September 24-39,22339,223
Net book value
At 30 September 2497,09713,516110,613
At 30 September 2397,097-97,097
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,458-
Other debtors412-
Prepayments and accrued income1,172759
Total5,042759
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,4201,420
Taxation and social security-413
Accrued liabilities and deferred income540697
Total1,9602,530
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,020-
Total10,020-