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Registration number: 14904877

Mason And Booth Limited
trading as Mason and Booth Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Mason And Booth Limited
trading as Mason and Booth Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Mason And Booth Limited
trading as Mason and Booth Ltd

Company Information

Director | Nigel David Bentley

Registered office | 2 Bisham House Woodside Gardens Marlow Buckinghamshire SL7 1FQ

Accountants | Andrew J Fraser 2 Bisham House Woodside Gardens Marlow Buckinghamshire SL7 1FQ

Mason And Booth Limited
trading as Mason and Booth Ltd

(Registration number: 14904877)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 1,827 | -
Cash at bank and in hand |  | 743 | 100
|  | 2,570 | 100
Creditors: Amounts falling due within one year | 5 | (4,871) | -
Net (liabilities)/assets |  | (2,301) | 100
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | (2,401) | -
Shareholders' (deficit)/funds |  | (2,301) | 100

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

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 March 2026

......................................... Nigel David Bentley Director

Mason And Booth Limited
trading as Mason and Booth Ltd

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

1 | General information

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

The address of its registered office is:
2 Bisham House
Woodside Gardens
Marlow
Buckinghamshire
SL7 1FQ
England

These financial statements were authorised for issue by the director on 30 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.

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.

Mason And Booth Limited
trading as Mason and Booth Ltd

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 the director) during the year, was 1 (2024 - 0).

4 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 1,827 | -

Mason And Booth Limited
trading as Mason and Booth Ltd

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

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 4,871 | -

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100