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Registration number: 00867175

Spalding Masonic Hall Company Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Spalding Masonic Hall Company Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Spalding Masonic Hall Company Limited

Company Information

Directors | Mr G R Fieldsend Mr B J Humphrey Mr R A Garn Mr C Moore Mr B T Grainger Mr R Harman Mr T L Hall Mr D J Williamson Mr J A D Holmes

Company secretary | Mr D M Shepherd

Registered office | Albion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Accountants | Cannon Williamson Chartered Certified AccountantsAlbion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Spalding Masonic Hall Company Limited

(Registration number: 00867175)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Tangible Assets | 4 | 98 | 314
Investment property | 5 | 200,000 | 200,000
|  | 200,098 | 200,314
Current assets |  |  |
Cash at bank and in hand |  | 20,835 | 26,222
Creditors: Amounts falling due within one year | 7 | (1,824) | (3,850)
Net current assets |  | 19,011 | 22,372
Net assets |  | 219,109 | 222,686
Capital and Reserves |  |  |
Called up share capital | 8 | 17,350 | 17,350
Other reserves |  | 912 | 912
Retained Earnings |  | 200,847 | 204,424
Shareholders' funds |  | 219,109 | 222,686

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 March 2026 and signed on its behalf by:

......................................... Mr R A Garn Director

Spalding Masonic Hall Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Albion House
32 Pinchbeck Road
Spalding
Lincolnshire
PE11 1QD
United Kingdom

These financial statements were authorised for issue by the Board on 3 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Spalding Masonic Hall Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% Straight Line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

Spalding Masonic Hall Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Tangible Assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 33,570 | 33,570
At 31 December 2025 | 33,570 | 33,570
Depreciation
At 1 January 2025 | 33,256 | 33,256
Charge for the year | 216 | 216
At 31 December 2025 | 33,472 | 33,472
Carrying amount
At 31 December 2025 | 98 | 98
At 31 December 2024 | 314 | 314

5 | Investment properties

| 2025 £
At 1 January | 200,000
At 31 December | 200,000

There has been no valuation of investment property by an independent valuer.

Spalding Masonic Hall Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6 | Debtors

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade Creditors | 427 | -
Accruals and deferred income | 1,397 | 3,850
| 1,824 | 3,850

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 17,350 | 17,350 | 17,350 | 17,350