REGISTERED NUMBER: 11081469 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Donal Mason Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D M Hughes

REGISTERED OFFICE:

Hughes House

Cargo Fleet Road

Middlesbrough

United Kingdom

TS3 6AG

REGISTERED NUMBER:

11081469 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

72,840

152,949

CURRENT ASSETS

Debtors

5

148,056

130,695

Investments

6

113,991

-

Cash at bank

237,095

128,686

499,142

259,381

CREDITORS

Amounts falling due within one year

7

129,025

98,130

NET CURRENT ASSETS

370,117

161,251

TOTAL ASSETS LESS CURRENT LIABILITIES

442,957

314,200

CREDITORS

Amounts falling due after more than one year

8

-

(60,123

)

PROVISIONS FOR LIABILITIES

(18,210

)

(21,601

)

NET ASSETS

424,747

232,476

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

424,647

232,376

424,747

232,476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 August 2026 and were signed by:

Mr D M Hughes - Director

1.	STATUTORY INFORMATION

Donal Mason Plant Limited is a private company, limited by shares , 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

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.

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

197,172

Disposals

(70,794

)

At 30 November 2025

126,378

DEPRECIATION

At 1 December 2024

44,223

Charge for year

12,855

Eliminated on disposal

(3,540

)

At 30 November 2025

53,538

NET BOOK VALUE

At 30 November 2025

72,840

At 30 November 2024

152,949

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 December 2024

153,543

Disposals

(70,794

)

At 30 November 2025

82,749

DEPRECIATION

At 1 December 2024

20,349

Charge for year

9,891

Eliminated on disposal

(3,540

)

At 30 November 2025

26,700

NET BOOK VALUE

At 30 November 2025

56,049

At 30 November 2024

133,194

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

33,602

10,439

Other debtors

114,454

120,256

148,056

130,695

6.	CURRENT ASSET INVESTMENTS

30/11/25

30/11/24

£

£

Investments

113,991

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Hire purchase contracts

7,844

23,505

Trade creditors

1,850

1,573

Amounts owed to group undertakings

16,994

10,592

Taxation and social security

88,797

51,622

Other creditors

13,540

10,838

129,025

98,130

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Hire purchase contracts

-

60,123

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30/11/25

30/11/24

£

£

Mr D M Hughes

Balance outstanding at start of year

95,256

16,115

Amounts advanced

120,217

92,762

Amounts repaid

(101,115

)

(13,621

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

114,358

95,256

Interest has been charged on the above loan at 2.25% & 3.75%.