REGISTERED NUMBER: SC047165 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

MASON OMOA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Robert D Hunter

SECRETARY:

Mrs W D Hunter

REGISTERED OFFICE:

20 Barns Street

Ayr

KA7 1XA

REGISTERED NUMBER:

SC047165 (Scotland)

ACCOUNTANTS:

Galbraith Pritchards

Chartered Accountants

20 Barns Street

Ayr

Ayrshire

KA7 1XA

BANKERS:

Bank of Scotland

30/34 King Street

Kilmarnock

KA1 1NP

FIXED ASSETS

Tangible assets

4

3,199

4,265

Investment property

5

80,000

80,000

83,199

84,265

CURRENT ASSETS

Debtors

6

6,554

6,457

Cash at bank

6,399

5,242

12,953

11,699

CREDITORS

Amounts falling due within one year

7

18,970

21,721

NET CURRENT LIABILITIES

(6,017

)

(10,022

)

TOTAL ASSETS LESS CURRENT LIABILITIES

77,182

74,243

PROVISIONS FOR LIABILITIES

9,905

10,989

NET ASSETS

67,277

63,254

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

8

48,933

48,933

Retained earnings

17,344

13,321

SHAREHOLDERS' FUNDS

67,277

63,254

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 July 2026 and were signed by:

Robert D Hunter - Director

1.	STATUTORY INFORMATION

MASON OMOA LIMITED is a private company, limited by shares , registered in Scotland. 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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

33.33% on cost and 25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

24,545

19,344

43,889

DEPRECIATION

At 1 August 2024

22,647

16,977

39,624

Charge for year

474

592

1,066

At 31 July 2025

23,121

17,569

40,690

NET BOOK VALUE

At 31 July 2025

1,424

1,775

3,199

At 31 July 2024

1,898

2,367

4,265

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

80,000

NET BOOK VALUE

At 31 July 2025

80,000

At 31 July 2024

80,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2007

48,933

Cost

31,067

80,000

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

31/7/25

31/7/24

£

£

Cost

31,067

31,067

The investment property was valued on an open market basis on 31 July 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

6,433

6,433

Other debtors

121

24

6,554

6,457

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Taxation and social security

9,532

19,001

Other creditors

9,438

2,720

18,970

21,721

8.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

48,933

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Robert D Hunter.