Company Registration No. 2713274 (England and Wales)
Martin Mason Homes Limited
Unaudited accounts
for the year ended 31 May 2026
Martin Mason Homes Limited
Unaudited accounts
Contents
Martin Mason Homes Limited
Company Information
for the year ended 31 May 2026
Directors
Mr M Mason
Mrs L A Mason
Company Number
2713274 (England and Wales)
Registered Office
WOODFORD HOUSE
MAIN STREET, KILNWICK
DRIFFIELD,
N. HUMBERSIDE.
YO25 9JD
Accountants
Woolley & Co - Accountants and Chartered Tax Advisors
Crown House, York Road
Shiptonthorpe
York
East Yorkshire
YO43 3PF
Martin Mason Homes Limited
Statement of financial position
as at 31 May 2026
Tangible assets
33,380
35,329
Investment property
1,130,000
1,130,000
Cash at bank and in hand
70,843
72,218
Creditors: amounts falling due within one year
(17,705)
(16,181)
Net current assets
61,138
60,037
Total assets less current liabilities
1,224,518
1,225,366
Provisions for liabilities
Deferred tax
(21,217)
(21,587)
Net assets
1,203,301
1,203,779
Called up share capital
1,000
1,000
Revaluation reserve
70,000
70,000
Profit and loss account
1,132,301
1,132,779
Shareholders' funds
1,203,301
1,203,779
For the year ending 31 May 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by
Mr M Mason
Director
Company Registration No. 2713274
Martin Mason Homes Limited
Notes to the Accounts
for the year ended 31 May 2026
Martin Mason Homes Limited is a private company, limited by shares, registered in England and Wales, registration number 2713274. The registered office is WOODFORD HOUSE, MAIN STREET, KILNWICK, DRIFFIELD,, N. HUMBERSIDE. , YO25 9JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% on a reducing balance
Motor vehicles
25% on a reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Deferred tax is has not been charged on the Investment land as it believed it will not create a future deferred tax liability.
Investment properties are included at fair value. Gains are recognised in the income statement. Deferred taxation (if any) is provided on these gains at the rate expected to apply when the property is sold.
Martin Mason Homes Limited
Notes to the Accounts
for the year ended 31 May 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 June 2025
184,977
19,974
204,951
At 31 May 2026
186,644
19,974
206,618
At 1 June 2025
149,648
19,974
169,622
Charge for the year
3,616
-
3,616
At 31 May 2026
153,264
19,974
173,238
At 31 May 2026
33,380
-
33,380
At 31 May 2025
35,329
-
35,329
Fair value at 1 June 2025
1,130,000
The investment properties brought forward and carried forward relates to commercial land and two residential properties.
Valuations have been provided by the director. No professional valuations have been undertaken.
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
10,570
9,910
Loans from directors
2,673
2,278
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).