REGISTERED NUMBER: 08689998 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

MASON BUILDERS (SUFFOLK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P A Mason

REGISTERED OFFICE:

Suite 4

East Barton Barns

East Barton Road

Great Barton

Bury St Edmunds

IP31 2QY

REGISTERED NUMBER:

08689998 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Tangible assets

4

45,809

11,921

CURRENT ASSETS

Stocks

5

342

185

Debtors

6

46,032

19,982

Cash at bank

3,786

2,000

50,160

22,167

CREDITORS

Amounts falling due within one year

7

50,403

25,807

NET CURRENT LIABILITIES

(243

)

(3,640

)

TOTAL ASSETS LESS CURRENT LIABILITIES

45,566

8,281

CREDITORS

Amounts falling due after more than one year

8

(14,851

)

(1,160

)

PROVISIONS FOR LIABILITIES

(9,542

)

(2,265

)

NET ASSETS

21,173

4,856

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

21,172

4,855

SHAREHOLDERS' FUNDS

21,173

4,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 30 October 2025 and were signed by:

Mr P A Mason - Director

1.	STATUTORY INFORMATION

Mason Builders (Suffolk) Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Tools & equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of inception and the present value of minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of the capital and interest elements. The interest is charged to the profit and loss so as to produce a constant periodic rate of interest of the remaining balance of the liability.

Rentals payable under the operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Tools &

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

19,587

12,000

1,154

32,741

Additions

6,913

40,266

-

47,179

Disposals

(112

)

-

-

(112

)

At 31 May 2025

26,388

52,266

1,154

79,808

DEPRECIATION

At 1 June 2024

11,909

8,204

707

20,820

Charge for year

2,186

11,016

68

13,270

Eliminated on disposal

(91

)

-

-

(91

)

At 31 May 2025

14,004

19,220

775

33,999

NET BOOK VALUE

At 31 May 2025

12,384

33,046

379

45,809

At 31 May 2024

7,678

3,796

447

11,921

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 June 2024

and 31 May 2025

12,000

DEPRECIATION

At 1 June 2024

8,204

Charge for year

949

At 31 May 2025

9,153

NET BOOK VALUE

At 31 May 2025

2,847

At 31 May 2024

3,796

5.

STOCKS

2025

2024

£

£

Stocks

342

185

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

40,434

1,350

Other debtors

3,417

7,851

Director's current account

-

10,519

Prepayments

2,181

262

46,032

19,982

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,514

2,214

Hire purchase contracts

1,160

2,656

Trade creditors

7,315

308

Corporation tax

6,313

16,159

Social security and other taxes

10,112

2,850

Director's current account

20,324

-

Accrued expenses

1,665

1,620

50,403

25,807

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans due in 1-2 years

3,838

-

Bank loans due in 2-5 years

11,013

-

Hire purchase contracts

-

1,160

14,851

1,160

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

18,365

2,032

The bank loan is secured personally by the director.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

Mr P A Mason

Balance outstanding at start of year

10,519

24,158

Amounts advanced

-

33,432

Amounts repaid

(10,519

)

(47,071

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

10,519