Wokingham Masonic Centre Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03489178

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		553,990		558,940

			553,990		558,940
CURRENT ASSETS
Stocks	5	1,927		3,500
Debtors	6	-		1,937
Cash at bank and in hand		32,113		37,241

		34,040		42,678
Creditors: Amounts Falling Due Within One Year	7	(751 )		-

NET CURRENT ASSETS (LIABILITIES)			33,289		42,678

TOTAL ASSETS LESS CURRENT LIABILITIES			587,279		601,618

NET ASSETS			587,279		601,618

Income and Expenditure Account			587,279		601,618

MEMBERS' FUNDS			587,279		601,618

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Wokingham Masonic Centre Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mr Phillip John Gray

Director

27/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Wokingham Masonic Centre Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03489178 . The registered office is 7 Reading Road, Wokingham, Berkshire, RG41 1EG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	1% Straight line
Plant & Machinery	15% Reducing balance
Fixtures & Fittings	15% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	557,270	54,547	73,739	685,556

As at 31 December 2025	557,270	54,547	73,739	685,556

...CONTINUED

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Wokingham Masonic Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	18,000	45,580	63,036	126,616
Provided during the period	2,000	1,345	1,605	4,950

As at 31 December 2025	20,000	46,925	64,641	131,566

Net Book Value
As at 31 December 2025	537,270	7,622	9,098	553,990

As at 1 January 2025	539,270	8,967	10,703	558,940

5. Stocks

	2025	2024
	£	£
Stock	1,927	3,500

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	1,937

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	751	-

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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