Masonic Assembly Rooms (Padiham) Limited 00174851 false 2025-07-01 2026-06-30 2026-06-30 The principal activity of the company is the provision of accommodation and refreshments for its lodges and members. Digita Accounts Production Advanced 6.30.9574.0 true true 00174851 2025-07-01 2026-06-30 00174851 2026-06-30 00174851 core:OtherReservesSubtotal 2026-06-30 00174851 core:RetainedEarningsAccumulatedLosses 2026-06-30 00174851 core:ShareCapital 2026-06-30 00174851 core:SharePremium 2026-06-30 00174851 core:CurrentFinancialInstruments 2026-06-30 00174851 core:CurrentFinancialInstruments core:WithinOneYear 2026-06-30 00174851 core:FurnitureFittingsToolsEquipment 2026-06-30 00174851 core:OtherPropertyPlantEquipment 2026-06-30 00174851 bus:SmallEntities 2025-07-01 2026-06-30 00174851 bus:AuditExemptWithAccountantsReport 2025-07-01 2026-06-30 00174851 bus:FilletedAccounts 2025-07-01 2026-06-30 00174851 bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 00174851 bus:RegisteredOffice 2025-07-01 2026-06-30 00174851 bus:Director19 2025-07-01 2026-06-30 00174851 bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 00174851 core:FurnitureFittings 2025-07-01 2026-06-30 00174851 core:FurnitureFittingsToolsEquipment 2025-07-01 2026-06-30 00174851 core:OtherPropertyPlantEquipment 2025-07-01 2026-06-30 00174851 core:PlantMachinery 2025-07-01 2026-06-30 00174851 countries:EnglandWales 2025-07-01 2026-06-30 00174851 2025-06-30 00174851 core:FurnitureFittingsToolsEquipment 2025-06-30 00174851 core:OtherPropertyPlantEquipment 2025-06-30 00174851 2024-07-01 2025-06-30 00174851 2025-06-30 00174851 core:OtherReservesSubtotal 2025-06-30 00174851 core:RetainedEarningsAccumulatedLosses 2025-06-30 00174851 core:ShareCapital 2025-06-30 00174851 core:SharePremium 2025-06-30 00174851 core:CurrentFinancialInstruments 2025-06-30 00174851 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 00174851 core:FurnitureFittingsToolsEquipment 2025-06-30 00174851 core:OtherPropertyPlantEquipment 2025-06-30 iso4217:GBP xbrli:pure

Registration number: 00174851

Masonic Assembly Rooms (Padiham) Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2026

Masonic Assembly Rooms (Padiham) Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Masonic Assembly Rooms (Padiham) Limited

(Registration number: 00174851)
Balance Sheet as at 30 June 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 12,734 | 14,141
Investment property | 5 | 200,000 | 200,000
|  | 212,734 | 214,141
Current assets |  |  |
Stocks | 6 | 518 | 621
Debtors |  | 1,994 | -
Cash at bank and in hand |  | 84,673 | 78,553
|  | 87,185 | 79,174
Creditors: Amounts falling due within one year | 7 | (2,876) | (2,570)
Net current assets |  | 84,309 | 76,604
Total assets less current liabilities |  | 297,043 | 290,745
Provisions for liabilities |  | (40,000) | (40,000)
Net assets |  | 257,043 | 250,745
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Share premium reserve |  | 29,000 | 29,000
Other reserves |  | 110,415 | 110,415
Retained earnings |  | 116,628 | 110,330
Shareholders' funds |  | 257,043 | 250,745

Masonic Assembly Rooms (Padiham) Limited

(Registration number: 00174851)
Balance Sheet as at 30 June 2026

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 August 2026 and signed on its behalf by:

......................................... B Ross Director

Masonic Assembly Rooms (Padiham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
22 Moor Lane
Padiham
Lancashire
BB12 8LZ

These financial statements were authorised for issue by the Board on 17 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Masonic Assembly Rooms (Padiham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 10% reducing balance
Plant and machinery | 10% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Masonic Assembly Rooms (Padiham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2025 - 8).

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 July 2025 | 39,407 | 3,374 | 42,781
At 30 June 2026 | 39,407 | 3,374 | 42,781
Depreciation
At 1 July 2025 | 26,853 | 1,787 | 28,640
Charge for the year | 1,248 | 159 | 1,407
At 30 June 2026 | 28,101 | 1,946 | 30,047
Carrying amount
At 30 June 2026 | 11,306 | 1,428 | 12,734
At 30 June 2025 | 12,554 | 1,587 | 14,141

Masonic Assembly Rooms (Padiham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

5 | Investment properties

| 2026 £
Fair value at 1 July | 200,000

There has been no valuation of investment property by an independent valuer.

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 518 | 621

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 1,688 | 1,460
Accruals and deferred income | 1,188 | 1,110
| 2,876 | 2,570