Alton Masonic Centre Management Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 15351353 (England and Wales)

Unaudited Financial Statements

for the Period

15 December 2023 to 31 December 2024

for

Alton Masonic Centre Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L P M Armitstead

R J Gardener

R W Lucas

M Parrack

REGISTERED OFFICE:

Masonic Lodge

Market Street

Alton

Hampshire

GU34 1HA

REGISTERED NUMBER:

15351353 (England and Wales)

ACCOUNTANTS:

Howard Smith & Co Limited

338 London Road

Portsmouth

Hampshire

PO2 9JY

FIXED ASSETS

Tangible assets

4

15,836

CURRENT ASSETS

Debtors

5

1,296

Cash at bank

75,186

76,482

NET CURRENT ASSETS

76,482

TOTAL ASSETS LESS CURRENT
LIABILITIES

92,318

RESERVES

General fund

6

16,885

Building fund

6

54,709

Bar reserve

6

20,724

92,318

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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 12 September 2025 and were signed on its behalf by:

R J Gardener - Director

1.	STATUTORY INFORMATION

Alton Masonic Centre Management Ltd 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.

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.

Taxation

Taxation for the period 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 period 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 period was 5 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

21,115

At 31 December 2024

21,115

DEPRECIATION

Charge for period

5,279

At 31 December 2024

5,279

NET BOOK VALUE

At 31 December 2024

15,836

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

1,296

6.

RESERVES

Income

and

expenditure

General

Building

Bar

account

fund

reserve

Totals

£

Deficit for the period

(11,895

)

(11,895

)

Surplus/deficit for the year

11,895

3,335

(22,519

)

7,362

73

Incorporated fund transfer

-

13,550

77,228

13,362

104,140

At 31 December 2024

-

16,885

54,709

20,724

92,318

7.	OTHER FINANCIAL COMMITMENTS

The property is being leased from Alton Masonic Centre Limited on a 100 year lease. There is a peppercorn agreement between the two companies.

8.	ULTIMATE CONTROLLING PARTY

The company was formed for the benefit of the members. Overall day to day control is by the Board of Directors. The membership instruct the directors on their expectations and the directors implement the action plans.