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REGISTERED NUMBER: 00222306 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Warwickshire Masonic Buildings Limited

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Warwickshire Masonic Buildings Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | R L Barker

| A S Panesar

| P L Hall

| S E W Tranter

| B C Foad

| M C Morris

| H L Smith

| D A Butcher

| D J Shakeshaft

| D R Graham

| P H Clarke

| Dr M R Perkins

| J S Kisbey

| SECRETARY: | B C Foad

| REGISTERED OFFICE: | 73-75 Gravelly Hill North

| Erdington

| Birmingham

| B23 6BJ

| REGISTERED NUMBER: | 00222306 (England and Wales)

| ACCOUNTANTS: | Wilkes Tranter & Co Limited

| Brook House

| Moss Grove

| Kingswinford

| West Midlands

| DY6 9HS

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Warwickshire Masonic Buildings Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warwickshire Masonic Buildings Limited for the year ended 30 September 2025 which comprise the Profit and loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Warwickshire Masonic Buildings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Warwickshire Masonic Buildings Limited and state those matters that we have agreed to state to the Board of Directors of Warwickshire Masonic Buildings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Warwickshire Masonic Buildings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Warwickshire Masonic Buildings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Warwickshire Masonic Buildings Limited. You consider that Warwickshire Masonic Buildings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Warwickshire Masonic Buildings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

9 March 2026

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 3,602,815 |  | 3,363,607 |  |

CURRENT ASSETS

Debtors | 5 | 128,526 |  | 70,861 |  |

Cash at bank | 67,413 |  | 96,055 |  |

195,939 |  | 166,916 |  |

CREDITORS

Amounts falling due within one year | 6 | (6,969 | ) | (6,908 | ) |

NET CURRENT ASSETS | 188,970 |  | 160,008 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,791,785 |  | 3,523,615 |  |

PROVISIONS FOR LIABILITIES | 7 | (199,223 | ) | (124,586 | ) |

NET ASSETS | 3,592,562 |  | 3,399,029 |  |

RESERVES

Retained earnings | 3,592,562 |  | 3,399,029 |  |

3,592,562 |  | 3,399,029 |  |

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Balance Sheet - continued

30 September 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 March 2026 and were signed on its behalf by:

P L Hall - Director

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Warwickshire Masonic Buildings Limited 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 as modified by the revaluation of certain assets.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

| Valuation of investments

| Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period.

3. | EMPLOYEES AND DIRECTORS

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

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 October 2024 | 3,363,607 |  |

| Additions | 107,873 |  |

| Disposals | (153,783 | ) |

| Revaluations | 285,118 |  |

| At 30 September 2025 | 3,602,815 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,602,815 |  |

| At 30 September 2024 | 3,363,607 |  |

| The investments disclosed under "Other investments" relates to a portfolio of listed shares, bonds and other securities managed by a third party broker. The value of cash held by the investment manager for the purpose of future acquisition of investments at the 30 September 2025 was £127,726 (2024 - £15,712). At 4 February 2026 the fixed asset investments were valued at £3,913,445.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 128,526 |  | 70,861 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 1,549 |  | 1,708 |  |

| Other creditors | 5,420 |  | 5,200 |  |

6,969 |  | 6,908 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Movement in provision | 74,638 |  | 89,740 |  |

| Brought forward | 124,585 |  | 34,846 |  |

199,223 |  | 124,586 |  |

Warwickshire Masonic Buildings Limited (Registered number: 00222306)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 124,586 |  |

| Movement in provision | 74,637 |  |

| Balance at 30 September 2025 | 199,223 |  |

8. | RELATED PARTY DISCLOSURES

| In accordance with various constitutions, certain Directors are also members of the Committees of the entities listed below:

| Provincial Grand Lodge of Warwickshire

| Warwickshire Masonic Benevolent Fund

| Warwickshire Masonic Charitable Association Limited

9. | LIMITED BY GUARANTEE

| The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.