REGISTERED NUMBER: 00293033

MASONIC BUILDINGS (RUGBY) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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 .

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

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

55,000

62,500