Company registration number 04601500 (England and Wales)
MASS (UK) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MASS (UK) LTD
COMPANY INFORMATION
Directors
Mr W C De Silva
Mrs I C A De Silva
Secretary
Mrs I C A De Silva
Company number
04601500
Registered office
58 The Arches
Harrow
Middlesex
HA2 8AA
Accountants
Koshal Associates (Chartered Accountants)
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
MASS (UK) LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
MASS (UK) LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MASS (UK) LTD FOR THE YEAR ENDED 30 NOVEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mass (UK) Ltd for the year ended 30 November 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that Mass (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mass (UK) Ltd. You consider that Mass (UK) Ltd 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 financial statements of Mass (UK) Ltd. 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 f inancial statements.

Koshal Associates (Chartered Accountants)
17 August 2026
Gautam House
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
MASS (UK) LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
127,471
131,663
Current assets
Stocks
14,025
-
Debtors
4
25,632
35,005
Cash at bank and in hand
172,795
166,544
212,452
201,549
Creditors: amounts falling due within one year
5
(158,669)
(160,391)
Net current assets
53,783
41,158
Total assets less current liabilities
181,254
172,821
Creditors: amounts falling due after more than one year
6
(98,653)
(103,653)
Net assets
82,601
69,168
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
82,599
69,166
Total equity
82,601
69,168

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 17 August 2026 and are signed on its behalf by:
Mr W C De Silva
Director
MASS (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Mass (UK) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 58 The Arches, Harrow, Middlesex, HA2 8AA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
NIL
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

MASS (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 December 2024
110,837
56,873
150
2,695
170,555
Additions
-
0
1,350
-
0
-
0
1,350
At 30 November 2025
110,837
58,223
150
2,695
171,905
Depreciation and impairment
At 1 December 2024
-
0
36,067
130
2,695
38,892
Depreciation charged in the year
-
0
5,537
5
-
0
5,542
At 30 November 2025
-
0
41,604
135
2,695
44,434
Carrying amount
At 30 November 2025
110,837
16,619
15
-
0
127,471
At 30 November 2024
110,837
20,806
20
-
0
131,663
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,984
9,077
Other debtors
11,648
25,928
25,632
35,005
MASS (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,000
5,000
Trade creditors
15,668
15,634
Corporation tax
4,437
4,483
Other taxation and social security
879
926
Other creditors
132,685
134,348
158,669
160,391
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
98,653
103,653
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