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REGISTERED NUMBER: 00293033

MASONIC BUILDINGS (RUGBY) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

MASONIC BUILDINGS (RUGBY) LIMITED (REGISTERED NUMBER: 00293033)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MASONIC BUILDINGS (RUGBY) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | A R Cheesman

| S N Esworthy

| W J Farrell

| J R B Illingworth

| S E Parnell

| P J R Shaw

| P G Wesson

| REGISTERED OFFICE: | Masonic Buildings

| Elsee Road

| Rugby

| Warwickshire

| CV21 3BA

| REGISTERED NUMBER: | 00293033

| ACCOUNTANTS: | Atkinson Finch & Co

| Chartered Accountants

| Central Chambers

| 45-47 Albert Street

| Rugby

| Warwickshire

| CV21 2SG

MASONIC BUILDINGS (RUGBY) LIMITED (REGISTERED NUMBER: 00293033)

BALANCE SHEET

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 763,566 |  | 772,246 |  |

Investments | 5 | 1 |  | 240,000 |  |

763,567 |  | 1,012,246 |  |

CURRENT ASSETS

Stocks | 7,486 |  | 8,280 |  |

Debtors | 6 | 46,901 |  | 57,555 |  |

Cash at bank and in hand | 29,595 |  | 40,938 |  |

83,982 |  | 106,773 |  |

CREDITORS

Amounts falling due within one year | 7 | 29,685 |  | 43,166 |  |

NET CURRENT ASSETS | 54,297 |  | 63,607 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 817,864 |  | 1,075,853 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 55,000 |  | 62,500 |  |

NET ASSETS | 762,864 |  | 1,013,353 |  |

RESERVES

Revaluation reserve | 663,139 |  | 663,139 |  |

Fair value reserve | - |  | 239,999 |  |

Retained earnings | 99,725 |  | 110,215 |  |

762,864 |  | 1,013,353 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 profit or loss 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.

MASONIC BUILDINGS (RUGBY) LIMITED (REGISTERED NUMBER: 00293033)

BALANCE SHEET - continued

30TH SEPTEMBER 2025

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 17th June 2026 and were signed on its behalf by:

S N Esworthy - Director

MASONIC BUILDINGS (RUGBY) LIMITED (REGISTERED NUMBER: 00293033)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Masonic Buildings (Rugby) Limited is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

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

| Improvements to property |  | - 10% on a straight line |  |  |

| Plant and machinery |  | - 18% on a reducing balance |  |

| Fixtures and fittings |  | - 18% on a reducing balance |  |

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

MASONIC BUILDINGS (RUGBY) LIMITED (REGISTERED NUMBER: 00293033)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| Freehold |  | to |  | Plant and |  | and |

| property |  | property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1st October 2024 |

| and 30th September 2025 | 725,000 |  | 51,284 |  | 18,472 |  | 72,599 |  | 867,355 |  |

| DEPRECIATION

| At 1st October 2024 | - |  | 23,762 |  | 14,758 |  | 56,589 |  | 95,109 |  |

| Charge for year | - |  | 5,129 |  | 669 |  | 2,882 |  | 8,680 |  |

| At 30th September 2025 | - |  | 28,891 |  | 15,427 |  | 59,471 |  | 103,789 |  |

| NET BOOK VALUE

| At 30th September 2025 | 725,000 |  | 22,393 |  | 3,045 |  | 13,128 |  | 763,566 |  |

| At 30th September 2024 | 725,000 |  | 27,522 |  | 3,714 |  | 16,010 |  | 772,246 |  |

| Cost or valuation at 30th September 2025 is represented by:

| Improvements |  | Fixtures |

| Freehold |  | to |  | Plant and |  | and |

| property |  | property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2021 | 663,139 |  | - |  | - |  | - |  | 663,139 |  |

| Cost | 61,861 |  | 51,284 |  | 18,472 |  | 72,599 |  | 204,216 |  |

725,000 |  | 51,284 |  | 18,472 |  | 72,599 |  | 867,355 |  |

| If the freehold property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 61,861 |  | - |  |

| The freehold property was valued on the fair value basis on 31st March 2021 by Messrs Bromwich Hardy .

MASONIC BUILDINGS (RUGBY) LIMITED (REGISTERED NUMBER: 00293033)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1st October 2024 | 240,000 |  |

| Revaluations | (239,999 | ) |

| At 30th September 2025 | 1 |  |

| NET BOOK VALUE

| At 30th September 2025 | 1 |  |

| At 30th September 2024 | 240,000 |  |

| Cost or valuation at 30th September 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Cost | 1 |  |

| The company holds 100% share capital of its subsidiary Linslade House Limited, a company registered in England and Wales.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 6,349 |  | 10,720 |  |

| Amounts owed by group undertakings | 37,330 |  | 45,017 |  |

| Other debtors | 1,091 |  | - |  |

| Corporation tax repayable | 424 |  | - |  |

| Prepayments | 1,707 |  | 1,818 |  |

46,901 |  | 57,555 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans | 10,000 |  | 10,000 |  |

| Trade creditors | 4,310 |  | 7,210 |  |

| Corporation tax payable | - |  | 1,097 |  |

| Social security and other taxes | - |  | 3,870 |  |

| Other creditors | - |  | 270 |  |

| Accrued expenses | 15,375 |  | 20,719 |  |

29,685 |  | 43,166 |  |

MASONIC BUILDINGS (RUGBY) LIMITED (REGISTERED NUMBER: 00293033)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 55,000 |  | 62,500 |  |