2024-07-01 2025-06-30 2025-06-30 false 01003459 PRESTATYN MASONIC BUILDINGS LIMITED 2025-10-17 false iso4217:GBP xbrli:pure 01003459 2024-06-30 01003459 2025-06-30 01003459 2024-07-01 2025-06-30 01003459 2023-06-30 01003459 2024-06-30 01003459 2023-07-01 2024-06-30 01003459 bus:SmallEntities 2024-07-01 2025-06-30 01003459 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01003459 bus:AbridgedAccounts 2024-07-01 2025-06-30 01003459 bus:CompanyLimitedByGuarantee 2024-07-01 2025-06-30 01003459 core:WithinOneYear 2025-06-30 01003459 core:AfterOneYear 2025-06-30 01003459 core:WithinOneYear 2024-06-30 01003459 core:AfterOneYear 2024-06-30 01003459 core:ShareCapital 2025-06-30 01003459 core:SharePremium 2025-06-30 01003459 core:RevaluationReserve 2025-06-30 01003459 core:OtherReservesSubtotal 2025-06-30 01003459 core:RetainedEarningsAccumulatedLosses 2025-06-30 01003459 core:ShareCapital 2024-06-30 01003459 core:SharePremium 2024-06-30 01003459 core:RevaluationReserve 2024-06-30 01003459 core:OtherReservesSubtotal 2024-06-30 01003459 core:RetainedEarningsAccumulatedLosses 2024-06-30 01003459 core:LandBuildings 2025-06-30 01003459 core:PlantMachinery 2025-06-30 01003459 core:Vehicles 2025-06-30 01003459 core:FurnitureFittings 2025-06-30 01003459 core:OfficeEquipment 2025-06-30 01003459 core:NetGoodwill 2025-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 01003459 core:ListedExchangeTraded 2025-06-30 01003459 core:UnlistedNon-exchangeTraded 2025-06-30 01003459 core:LandBuildings 2024-06-30 01003459 core:PlantMachinery 2024-06-30 01003459 core:Vehicles 2024-06-30 01003459 core:FurnitureFittings 2024-06-30 01003459 core:OfficeEquipment 2024-06-30 01003459 core:NetGoodwill 2024-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 01003459 core:ListedExchangeTraded 2024-06-30 01003459 core:UnlistedNon-exchangeTraded 2024-06-30 01003459 core:LandBuildings 2024-07-01 2025-06-30 01003459 core:PlantMachinery 2024-07-01 2025-06-30 01003459 core:Vehicles 2024-07-01 2025-06-30 01003459 core:FurnitureFittings 2024-07-01 2025-06-30 01003459 core:OfficeEquipment 2024-07-01 2025-06-30 01003459 core:NetGoodwill 2024-07-01 2025-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 01003459 core:ListedExchangeTraded 2024-07-01 2025-06-30 01003459 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 01003459 core:MoreThanFiveYears 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments 2025-06-30 01003459 core:Non-currentFinancialInstruments 2024-06-30 01003459 dpl:CostSales 2024-07-01 2025-06-30 01003459 dpl:DistributionCosts 2024-07-01 2025-06-30 01003459 core:LandBuildings 2024-07-01 2025-06-30 01003459 core:PlantMachinery 2024-07-01 2025-06-30 01003459 core:Vehicles 2024-07-01 2025-06-30 01003459 core:FurnitureFittings 2024-07-01 2025-06-30 01003459 core:OfficeEquipment 2024-07-01 2025-06-30 01003459 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 01003459 core:NetGoodwill 2024-07-01 2025-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 01003459 dpl:GroupUndertakings 2024-07-01 2025-06-30 01003459 dpl:ParticipatingInterests 2024-07-01 2025-06-30 01003459 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 01003459 core:ListedExchangeTraded 2024-07-01 2025-06-30 01003459 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 01003459 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 01003459 dpl:CostSales 2023-07-01 2024-06-30 01003459 dpl:DistributionCosts 2023-07-01 2024-06-30 01003459 core:LandBuildings 2023-07-01 2024-06-30 01003459 core:PlantMachinery 2023-07-01 2024-06-30 01003459 core:Vehicles 2023-07-01 2024-06-30 01003459 core:FurnitureFittings 2023-07-01 2024-06-30 01003459 core:OfficeEquipment 2023-07-01 2024-06-30 01003459 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 01003459 core:NetGoodwill 2023-07-01 2024-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 01003459 dpl:GroupUndertakings 2023-07-01 2024-06-30 01003459 dpl:ParticipatingInterests 2023-07-01 2024-06-30 01003459 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 01003459 core:ListedExchangeTraded 2023-07-01 2024-06-30 01003459 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 01003459 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 01003459 core:NetGoodwill 2025-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 01003459 core:LandBuildings 2025-06-30 01003459 core:PlantMachinery 2025-06-30 01003459 core:Vehicles 2025-06-30 01003459 core:FurnitureFittings 2025-06-30 01003459 core:OfficeEquipment 2025-06-30 01003459 core:AfterOneYear 2025-06-30 01003459 core:WithinOneYear 2025-06-30 01003459 core:ListedExchangeTraded 2025-06-30 01003459 core:UnlistedNon-exchangeTraded 2025-06-30 01003459 core:ShareCapital 2025-06-30 01003459 core:SharePremium 2025-06-30 01003459 core:RevaluationReserve 2025-06-30 01003459 core:OtherReservesSubtotal 2025-06-30 01003459 core:RetainedEarningsAccumulatedLosses 2025-06-30 01003459 core:NetGoodwill 2024-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 01003459 core:LandBuildings 2024-06-30 01003459 core:PlantMachinery 2024-06-30 01003459 core:Vehicles 2024-06-30 01003459 core:FurnitureFittings 2024-06-30 01003459 core:OfficeEquipment 2024-06-30 01003459 core:AfterOneYear 2024-06-30 01003459 core:WithinOneYear 2024-06-30 01003459 core:ListedExchangeTraded 2024-06-30 01003459 core:UnlistedNon-exchangeTraded 2024-06-30 01003459 core:ShareCapital 2024-06-30 01003459 core:SharePremium 2024-06-30 01003459 core:RevaluationReserve 2024-06-30 01003459 core:OtherReservesSubtotal 2024-06-30 01003459 core:RetainedEarningsAccumulatedLosses 2024-06-30 01003459 core:NetGoodwill 2023-06-30 01003459 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 01003459 core:LandBuildings 2023-06-30 01003459 core:PlantMachinery 2023-06-30 01003459 core:Vehicles 2023-06-30 01003459 core:FurnitureFittings 2023-06-30 01003459 core:OfficeEquipment 2023-06-30 01003459 core:AfterOneYear 2023-06-30 01003459 core:WithinOneYear 2023-06-30 01003459 core:ListedExchangeTraded 2023-06-30 01003459 core:UnlistedNon-exchangeTraded 2023-06-30 01003459 core:ShareCapital 2023-06-30 01003459 core:SharePremium 2023-06-30 01003459 core:RevaluationReserve 2023-06-30 01003459 core:OtherReservesSubtotal 2023-06-30 01003459 core:RetainedEarningsAccumulatedLosses 2023-06-30 01003459 core:AfterOneYear 2024-07-01 2025-06-30 01003459 core:WithinOneYear 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 01003459 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 01003459 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 01003459 core:Non-currentFinancialInstruments core:CostValuation 2024-06-30 01003459 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-30 01003459 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-30 01003459 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-30 01003459 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-30 01003459 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-30 01003459 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-30 01003459 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-30 01003459 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-30 01003459 bus:Director1 2024-07-01 2025-06-30 01003459 bus:Director2 2024-07-01 2025-06-30 01003459 bus:Director3 2024-07-01 2025-06-30 01003459 bus:Director4 2024-07-01 2025-06-30 01003459 bus:Director5 2024-07-01 2025-06-30

PRESTATYN MASONIC BUILDINGS LIMITED

Registered Number
01003459
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

PRESTATYN MASONIC BUILDINGS LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | ADSHEAD, Martin Colin
| HARPER, Timothy John
| OLSON, Ian Stephen
| WILCOX, John Anthony
| WOOD, Stephen George

Company Secretary | THOMAS, David Lee

Registered Address | St. Melyd Hall, 6 Ffordd
| Talargoch, Meliden
| Prestatyn
| LL19 8LA

Registered Number | 01003459 (England and Wales)

PRESTATYN MASONIC BUILDINGS LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 44,792 |  |  |  | 49,091
|  |  |  | 44,792 |  |  |  | 49,091
Current assets |  |  |  |  |  |  |  |
Stocks |  | 3,725 |  |  |  | 3,688 |  |
Debtors | 4 | 350 |  |  |  | 1,251 |  |
Cash at bank and on hand |  | 19,193 |  |  |  | 14,095 |  |
|  | 23,268 |  |  |  | 19,034 |  |
Creditors amounts falling due within one year | 5 | (1,438) |  |  |  | (2,477) |  |
Net current assets (liabilities) |  |  |  | 21,830 |  |  |  | 16,557
Total assets less current liabilities |  |  |  | 66,622 |  |  |  | 65,648
Net assets |  |  |  | 66,622 |  |  |  | 65,648
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 66,622 |  |  |  | 65,648
Reserves |  |  |  | 66,622 |  |  |  | 65,648

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2025, and are signed on its behalf by:
ADSHEAD, Martin Colin Director Registered Company No. 01003459

PRESTATYN MASONIC BUILDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

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.

| Basis of preparation
--- | ---
| 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 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current 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.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Land and buildings - 10% on cost Plant and machinery etc - 20% on reducing balance and 20% on cost

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

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 120,631
| At 30 June 25 | 120,631
| Depreciation and impairment
| At 01 July 24 | 71,540
| Charge for year | 4,299
| At 30 June 25 | 75,839
| Net book value
| At 30 June 25 | 44,792
| At 30 June 24 | 49,091

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 350 |  | 1,251
| Total | 350 |  | 1,251

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 610 |  | 503
| Accrued liabilities and deferred income | 828 |  | 1,974
| Total | 1,438 |  | 2,477