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Company Registration No. 13272967 (England and Wales)
Gareth Mason Limited Unaudited accounts for the year ended 31 March 2026
Gareth Mason Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Gareth Mason Limited Company Information for the year ended 31 March 2026
Director
G Mason
Company Number
13272967 (England and Wales)
Registered Office
Henry & Banwell 25-26 Berkeley Square Bristol Avon BS8 1HP England
Accountants
Evans Entwistle 26 Berkeley Square Bristol BS8 1HP
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Gareth Mason Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gareth Mason Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 26 Berkeley Square Bristol BS8 1HP 15 May 2026
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Gareth Mason Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
460
2,326
Current assets
Inventories
5
3,470
3,840
Debtors
6
-
42,980
Cash at bank and in hand
95,228
39,995
98,698
86,815
Creditors: amounts falling due within one year
7
(5,361)
(7,957)
Net current assets
93,337
78,858
Total assets less current liabilities
93,797
81,184
Creditors: amounts falling due after more than one year
8
(13,405)
(21,719)
Provisions for liabilities
Deferred tax
9
(87)
-
Net assets
80,305
59,465
Capital and reserves
Called up share capital
10
100
100
Profit and loss account
80,205
59,365
Shareholders' funds
80,305
59,465
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2026 and were signed on its behalf by
G Mason Director Company Registration No. 13272967
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Gareth Mason Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Gareth Mason Limited is a private company, limited by shares, registered in England and Wales, registration number 13272967. The registered office is Henry & Banwell, 25-26 Berkeley Square, Bristol, Avon, BS8 1HP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. The depreciation policy has been changed this year from a 25% reducing balance method to a 20% straight line method. This has resulted in adjustments to the brought forward balance of additional depreciation of £588 shown as revaluation in the fixed asset note and added to the depreciation charge in the profit and loss account. Depreciation has been provided at the following rate in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Gareth Mason Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2025
6,389
At 31 March 2026
6,389
Depreciation
At 1 April 2025
4,063
Charge for the year
1,278
Surplus on revaluation
588
At 31 March 2026
5,929
Net book value
At 31 March 2026
460
At 31 March 2025
2,326
5
Inventories
2026
2025
£
£
Raw materials
-
363
Finished goods
3,470
3,477
3,470
3,840
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
-
42,775
Other debtors
-
205
-
42,980
7
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
5,361
7,178
Accruals
-
779
5,361
7,957
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Loans from directors
13,405
21,719
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Gareth Mason Limited Notes to the Accounts for the year ended 31 March 2026
9
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
87
-
2026
2025
£
£
Charged to the profit and loss account
87
-
Provision at end of year
87
-
10
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
50 Ordinary A shares of £1 each
50
50
50 Ordinary B shares of £1 each
50
50
100
100
11
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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