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Registration number: 00162674

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

Colne Masonic Hall Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Colne Masonic Hall Limited

Company Information

Directors | Mr A Cross Mr J S Ellis Mr G R Hollas Mr J W Hudson Mr RH Parsons Mr R N Pickles Mr TG Pickles Mr I C Salthouse Mr G Smith Mr R M Summers Mr H D Walsh Mr GR Williams

Company secretary | Mr J W Hudson

Registered office | 91 Albert Road Colne Lancashire BB8 0BS

Accountants | Hargreaves, Brown & Benson Chartered Accountants 1 Bond Street Colne Lancashire BB8 9DG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Colne Masonic Hall Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Colne Masonic Hall Limited for the year ended 31 December 2025 as set out on pages 3 to 6 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 at
http://www.icaew.com/regulation.

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

It is your duty to ensure that Colne Masonic Hall Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Colne Masonic Hall Limited. You consider that Colne Masonic Hall 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 accounts of Colne Masonic Hall 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 accounts.

......................................
Hargreaves, Brown & Benson
Chartered Accountants
1 Bond Street
Colne
Lancashire
BB8 9DG

27 March 2026

Colne Masonic Hall Limited

(Registration number: 00162674)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 71,267 | 71,267
Current assets |  |  |
Debtors | 5 | 1,123 | 1,044
Cash at bank and in hand |  | 24,577 | 23,939
|  | 25,700 | 24,983
Creditors: Amounts falling due within one year | 6 | (14,046) | (13,773)
Net current assets |  | 11,654 | 11,210
Net assets |  | 82,921 | 82,477
Capital and reserves |  |  |
Called up share capital |  | 2,486 | 2,486
Retained earnings |  | 80,435 | 79,991
Shareholders' funds |  | 82,921 | 82,477

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 27 March 2026 and signed on its behalf by:

......................................... Mr R N Pickles Director

Colne Masonic Hall 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:
91 Albert Road
Colne
Lancashire
BB8 0BS

These financial statements were authorised for issue by the Board on 27 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

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

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.

Colne Masonic Hall Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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 12 (2024 - 12).

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 January 2025 | 71,267 | 71,267
At 31 December 2025 | 71,267 | 71,267
Depreciation
Carrying amount
At 31 December 2025 | 71,267 | 71,267
At 31 December 2024 | 71,267 | 71,267

Included within the net book value of land and buildings above is £71,267 (2024 - £71,267) in respect of long leasehold land and buildings.

Colne Masonic Hall Limited

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

5 | Debtors

| 2025 £ | 2024 £
Prepayments | 1,123 | 1,044
| 1,123 | 1,044

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 476 | 418
Other creditors | 13,570 | 13,355
| 14,046 | 13,773