The average number of persons, including directors, employed by the company during the year was as follows:

Previous years accounts originally included land and buildings at historic valuation with a corresponding revaluation reserve. However, the accounts are prepared under Financial Reporting Standard 105 for Micro Entities which prohibits the use of fair vale accounting and so assets have to be shown at their historic cost.

Therefore, the previous years accounts have been restated to remove the historic land and buildings revaluation and associated additional depreciation and the related revaluation reserve. As a result of these adjustments, last years depreciation charge and loss for the year have both decreased by £1,933 while the fixed assets and revaluation reserve have both decreased by £50,570. The adjustments have had no impact on the overall profit and loss reserves position of the company.

Porthcawl Masonic Hall Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Masonic Hall, New Road, Porthcawl, Bridgend, CF36 5DG.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

For the year ended 31 December 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.

The 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 in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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