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MASON & SUTTER LIMITED

Registered Number
11823698
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2026

MASON & SUTTER LIMITED
Company Information
for the year from 1 March 2025 to 28 February 2026

Directors | PUENTE, Alison Margaret
| PUENTE, Jay Jason

Registered Address | Parkhill Studio
| Walton Road
| Wetherby
| LS22 5DZ

Registered Number | 11823698 (England and Wales)

MASON & SUTTER LIMITED
Balance Sheet as at
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 30,899 |  |  |  | 41,004
|  |  |  | 30,899 |  |  |  | 41,004
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 43,700 |  |  |  | 7,850 |  |
Cash at bank and on hand |  | 150,057 |  |  |  | 125,370 |  |
|  | 193,757 |  |  |  | 133,220 |  |
Creditors amounts falling due within one year | 5 | (85,426) |  |  |  | (36,386) |  |
Net current assets (liabilities) |  |  |  | 108,331 |  |  |  | 96,834
Total assets less current liabilities |  |  |  | 139,230 |  |  |  | 137,838
Provisions for liabilities |  |  |  | (7,725) |  |  |  | (10,251)
Net assets |  |  |  | 131,505 |  |  |  | 127,587
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 131,503 |  |  |  | 127,585
Shareholders' funds |  |  |  | 131,505 |  |  |  | 127,587

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 2 June 2026, and are signed on its behalf by:
PUENTE, Alison Margaret Director Registered Company No. 11823698

MASON & SUTTER LIMITED
Notes to the Financial Statements
for the year ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 3
| Fixtures and fittings | 3
| Vehicles | 4

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 March 25 | 48,157
| Additions | 1,542
| At 28 February 26 | 48,185
| Depreciation and impairment
| At 01 March 25 | 7,154
| Charge for year | 11,646
| At 28 February 26 | 17,286
| Net book value
| At 28 February 26 | 30,899
| At 28 February 25 | 41,004

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 40,458 |  | -
| Prepayments and accrued income | 3,242 |  | 7,850
| Total | 43,700 |  | 7,850

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 367 |  | 1,853
| Taxation and social security | 44,694 |  | 31,618
| Other creditors | 365 |  | 2,847
| Accrued liabilities and deferred income | 40,000 |  | 68
| Total | 85,426 |  | 36,386

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| PUENTE, Alison Margaret | 2,847 |  | 110,565 |  | 113,047 |  | 365
|  | 2,847 |  | 110,565 |  | 113,047 |  | 365