REGISTERED NUMBER: 10974133 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

MASON CONSTRUCTION (WEST MIDLANDS)

LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

R S Mason

J S Mason

S D Mason

U S Mason

REGISTERED OFFICE:

Apartment 2

Broad Oaks Chessetts Wood Road

Lapworth

Solihull

West Midlands

B94 6ES

REGISTERED NUMBER:

10974133 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

The directors present their report with the financial statements of the company for the year ended 28 February 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 29 February 2024 to the date of this report.

R S Mason

J S Mason

S D Mason

U S Mason

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J S Mason - Director

24 September 2025

TURNOVER

1,017,332

1,421,128

Cost of sales

801,857

1,180,029

GROSS PROFIT

215,475

241,099

Administrative expenses

81,639

75,067

133,836

166,032

Other operating income

211

-

OPERATING PROFIT

4

134,047

166,032

Interest receivable and similar income

15,336

8,933

PROFIT BEFORE TAXATION

149,383

174,965

Tax on profit

37,401

43,952

PROFIT FOR THE FINANCIAL YEAR

111,982

131,013

FIXED ASSETS

Tangible assets

5

18,029

24,038

CURRENT ASSETS

Debtors

6

33,650

57,084

Cash at bank

359,031

401,985

392,681

459,069

CREDITORS

Amounts falling due within one year

7

128,108

190,262

NET CURRENT ASSETS

264,573

268,807

TOTAL ASSETS LESS CURRENT LIABILITIES

282,602

292,845

CREDITORS

Amounts falling due after more than one year

8

(19,289

)

(21,414

)

PROVISIONS FOR LIABILITIES

(20,000

)

(20,000

)

NET ASSETS

243,313

251,431

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

243,213

251,331

243,313

251,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

J S Mason - Director

1.	STATUTORY INFORMATION

Mason Construction (West Midlands) Limited is a private company, limited by shares , 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.

Motor vehicles

-

25% reducing balance

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 3 (2024 - 3 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

6,009

8,013

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 29 February 2024

and 28 February 2025

42,735

DEPRECIATION

At 29 February 2024

18,697

Charge for year

6,009

At 28 February 2025

24,706

NET BOOK VALUE

At 28 February 2025

18,029

At 28 February 2024

24,038

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

33,088

23,515

Other debtors

562

33,569

33,650

57,084

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,125

2,125

Trade creditors

28,582

36,684

Taxation and social security

46,481

60,231

Other creditors

50,920

91,222

128,108

190,262

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,289

21,414