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COMPANY REGISTRATION NUMBER: 437182

Mason & Sons Limited

Filleted Unaudited Financial Statements

31 August 2025

Mason & Sons Limited

Financial Statements

Year Ended 31st August 2025

Contents | Page

Statement of Financial Position | 1

Notes to the Financial Statements | 3

Mason & Sons Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 331 | 433

Current Assets

Stocks | 672 |  | 672
Cash at bank and in hand | 29,470 |  | 25,688
| -------- |  | --------
| 30,142 |  | 26,360

Creditors: amounts falling due within one year | 6 | 49,401 |  | 50,578
| -------- |  | --------
Net Current Liabilities |  | 19,259 | 24,218
|  | -------- | --------
Total Assets Less Current Liabilities |  | ( 18,928) | ( 23,785)
|  | -------- | --------
Net Liabilities |  | ( 18,928) | ( 23,785)
|  | -------- | --------

Capital and Reserves

Called up share capital |  | 9,200 | 9,200
Other reserves |  | 5,856 | 5,856
Profit and loss account |  | ( 33,984) | ( 38,841)
|  | -------- | --------
Shareholders Deficit |  | ( 18,928) | ( 23,785)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st August 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Mason & Sons Limited

Statement of Financial Position (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

B. Mason |
Director |

Company registration number: 437182

Mason & Sons Limited

Notes to the Financial Statements

Year Ended 31st August 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 47 East Hill, Colchester, Essex, CO1 1QT.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 10% straight line
| Fixtures & Fittings | - | 10% straight line
| Motor Vehicles | - | 12.5% Straight line

Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
5. Tangible Assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1st September 2024 and 31st August 2025 | 7,228 | 1,325 | 2,810 | 5,315 | 16,678
| ------- | ------- | ------- | ------- | --------
Depreciation |  |  |  |  |
At 1st September 2024 | 6,950 | 1,325 | 2,655 | 5,315 | 16,245
Charge for the year | 34 | – | 68 | – | 102
| ------- | ------- | ------- | ------- | --------
At 31st August 2025 | 6,984 | 1,325 | 2,723 | 5,315 | 16,347
| ------- | ------- | ------- | ------- | --------
Carrying amount |  |  |  |  |
At 31st August 2025 | 244 | – | 87 | – | 331
| ------- | ------- | ------- | ------- | --------
At 31st August 2024 | 278 | – | 155 | – | 433
| ------- | ------- | ------- | ------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 87 | 62
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 47,363 | 48,565
Other creditors | 1,951 | 1,951
| -------- | --------
| 49,401 | 50,578
| -------- | --------