John Broddle Monumental Mason Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

John Broddle Monumental Mason Limited

Company Information

Director

Mr J Broddle

Company secretary

Mrs P Broddle

Registered office

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants

Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
John Broddle Monumental Mason Limitedfor 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 John Broddle Monumental Mason Limited for the year ended 31 March 2026 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Director of John Broddle Monumental Mason Limited in accordance with the terms of our engagement letter dated 14 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of John Broddle Monumental Mason Limited and state those matters that we have agreed to state to the Director of John Broddle Monumental Mason Limited in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Broddle Monumental Mason Limited and its Director for our work or for this report.

It is your duty to ensure that John Broddle Monumental Mason Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of John Broddle Monumental Mason Limited. You consider that John Broddle Monumental Mason Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of John Broddle Monumental Mason Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

19 June 2026

John Broddle Monumental Mason Limited

(Registration number: 04112036)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	994	1,170
Current assets
Stocks		1,000	1,000
Debtors	6	3,107	842
Cash at bank and in hand		22,262	27,351
		26,369	29,193
Creditors: Amounts falling due within one year	7	(3,346)	(4,912)
Net current assets		23,023	24,281
Total assets less current liabilities		24,017	25,451
Provisions for liabilities		(189)	(223)
Net assets		23,828	25,228
Capital and reserves
Called up share capital		6	6
Retained earnings		23,822	25,222
Shareholders' funds		23,828	25,228

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

John Broddle Monumental Mason Limited

(Registration number: 04112036)
Balance Sheet as at 31 March 2026

Approved and authorised by the director on 19 June 2026
 

Mr J Broddle
Director

John Broddle Monumental Mason Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

John Broddle Monumental Mason Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

Deferred tax is recognised on timing differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Deferred tax liabilites are presented within provisions for liabilites on the balance sheet.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	15% Reducing balance
Motor Vehicles	25% Reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 20 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

John Broddle Monumental Mason Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

John Broddle Monumental Mason Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	9,900	9,900
At 31 March 2026	9,900	9,900
Amortisation
At 1 April 2025	9,900	9,900
At 31 March 2026	9,900	9,900
Carrying amount
At 31 March 2026	-	-

John Broddle Monumental Mason Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

5	Tangible assets

	Plant and Machinery  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	11,966	10,076	22,042
At 31 March 2026	11,966	10,076	22,042
Depreciation
At 1 April 2025	10,803	10,069	20,872
Charge for the year	174	2	176
At 31 March 2026	10,977	10,071	21,048
Carrying amount
At 31 March 2026	989	5	994
At 31 March 2025	1,163	7	1,170

6

Debtors

	2026 £	2025 £
Trade debtors	2,149	-
Prepayments	897	842
Other debtors	61	-
	3,107	842

7

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	1,331	2,522
Taxation and social security	-	555
Accruals and deferred income	1,557	1,599
Other creditors	458	236
	3,346	4,912

John Broddle Monumental Mason Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

8	Related party transactions

Other transactions with the director

Two of the directors maintain an interest free loan, which is repayable on demand. At the balance sheet date, the amount due to the directors was £451 (2025 - £235).