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REGISTERED NUMBER: 02537113 (England and Wales)

Mason Clark Associates Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Mason Clark Associates Limited (Registered number: 02537113)

Contents of the Financial Statements

for the year ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Mason Clark Associates Limited

Company Information

for the year ended 31 October 2025

| DIRECTORS: | I Cook

| A J Thompson

| G F Pegram

| J Mitchell

| M Godwin

| REGISTERED OFFICE: | Church House

| 44 Newland Park

| Hull

| East Yorkshire

| HU5 2DW

| REGISTERED NUMBER: | 02537113 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

Mason Clark Associates Limited (Registered number: 02537113)

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 202,461 |  | 89,683 |  |

Investments | 5 | 550 |  | 550 |  |

203,011 |  | 90,233 |  |

CURRENT ASSETS

Debtors | 6 | 2,232,454 |  | 2,051,323 |  |

Cash at bank and in hand | 1,665,906 |  | 1,264,851 |  |

3,898,360 |  | 3,316,174 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,351,888 |  | 1,000,793 |  |

NET CURRENT ASSETS | 2,546,472 |  | 2,315,381 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,749,483 |  | 2,405,614 |  |

PROVISIONS FOR LIABILITIES | 37,466 |  | 20,587 |  |

NET ASSETS | 2,712,017 |  | 2,385,027 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 130 |  | 130 |  |

Retained earnings | 2,711,887 |  | 2,384,897 |  |

SHAREHOLDERS' FUNDS | 2,712,017 |  | 2,385,027 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Mason Clark Associates Limited (Registered number: 02537113)

Balance Sheet - continued

31 October 2025

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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

I Cook - Director

Mason Clark Associates Limited (Registered number: 02537113)

Notes to the Financial Statements

for the year ended 31 October 2025

1. | STATUTORY INFORMATION

| Mason Clark Associates Limited is a private company, limited by shares , 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.

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Plant and machinery etc |  | - between 10% and 33% on cost |  |

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Pension costs and other post-retirement benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

| The company operates various defined contribution plan's for the benefit of its employees. Contributions are expensed as they become payable.

| Investments

| Other investments are measured at cost less impairment.

Mason Clark Associates Limited (Registered number: 02537113)

Notes to the Financial Statements - continued

for the year ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate which are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Comprehensive Income in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 47 (2024 - 50 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024 | 466,134 |  |

| Additions | 145,794 |  |

| Disposals | (75,882 | ) |

| At 31 October 2025 | 536,046 |  |

| DEPRECIATION

| At 1 November 2024 | 376,451 |  |

| Charge for year | 33,016 |  |

| Eliminated on disposal | (75,882 | ) |

| At 31 October 2025 | 333,585 |  |

| NET BOOK VALUE

| At 31 October 2025 | 202,461 |  |

| At 31 October 2024 | 89,683 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 550 |  |

| NET BOOK VALUE

| At 31 October 2025 | 550 |  |

| At 31 October 2024 | 550 |  |

Mason Clark Associates Limited (Registered number: 02537113)

Notes to the Financial Statements - continued

for the year ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 996,237 |  | 821,838 |  |

| Amounts owed by group undertakings | 1,109,957 |  | 1,089,028 |  |

| Other debtors | 126,260 |  | 140,457 |  |

2,232,454 |  | 2,051,323 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 333,948 |  | 224,450 |  |

| Amounts owed to group undertakings | 121,078 |  | 75,254 |  |

| Taxation and social security | 596,818 |  | 448,117 |  |

| Other creditors | 300,044 |  | 252,972 |  |

1,351,888 |  | 1,000,793 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 130 | Ordinary shares | £1 | 130 |  | 130 |  |

9. | OTHER FINANCIAL COMMITMENTS

| Total operating lease commitments which are not included in the balance sheet amounted to £62,450 (2024: £110,6208).

| The company operates a defined contribution pension scheme for its employees. Included in other creditors are unpaid amounts due to the fund totalling £29,962 (2024: £31,690).

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mason Clark Holdings Limited.

| The ultimate controlling party is Mason Clark Group Limited.