REGISTERED NUMBER: 00684156 (England and Wales)

BOSTON MASONIC HALL AND CLUB LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

M W Clayton

D Scarboro

S W Morley

D Andrew

N A Hamer

R V Hilton

N W Scullion

G Bell

J C Clubb

C D Smith

R J Collin

SECRETARY:

G Bell

REGISTERED OFFICE:

Main Ridge West

Boston

Lincolnshire

PE21 6QQ

REGISTERED NUMBER:

00684156 (England and Wales)

FIXED ASSETS

Tangible assets

3

104,990

108,362

CURRENT ASSETS

Stocks

998

1,042

Debtors

4

1,088

1,177

Cash at bank

37,631

33,878

39,717

36,097

CREDITORS

Amounts falling due within one year

5

4,788

5,881

NET CURRENT ASSETS

34,929

30,216

TOTAL ASSETS LESS CURRENT LIABILITIES

139,919

138,578

RESERVES

Income and expenditure account

139,919

138,578

139,919

138,578

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

N A Hamer - Director

1.	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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Depreciation

Depreciation is provided on all equipment at a rate of 20% of cost to write it down to £1 over a period of five years. The freehold property is not depreciated as it is regularly maintained in such a way as to indefinitely lengthen its useful economic life. Therefore any depreciation charge would be immaterial.

Stocks

Stocks are stated at the lower of cost of acquisition or realisable value. Stock was checked by a member of the company, and another party independent of the Company.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

3.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

Totals

£

£

£

£

COST

At 1 January 2025

87,041

39,500

41,239

167,780

Additions

-

-

432

432

At 31 December 2025

87,041

39,500

41,671

168,212

DEPRECIATION

At 1 January 2025

-

20,614

38,804

59,418

Charge for year

-

2,938

866

3,804

At 31 December 2025

-

23,552

39,670

63,222

NET BOOK VALUE

At 31 December 2025

87,041

15,948

2,001

104,990

At 31 December 2024

87,041

18,886

2,435

108,362

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,088

1,177

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

883

926

Taxation and social security

48

61

Other creditors

3,857

4,894

4,788

5,881

6.	SHARE CAPITAL

The Company is Limited by Guarantee and has no Share Capital.