REGISTERED NUMBER: 00008952 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Sheffield Masonic Hall Company Ltd

Page

Company Information

1

Chairman's Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr S Hides

Mr A D Taylor

R J Campos

A R Hudson

C Knapton

M Steer

SECRETARY:

J Morris

REGISTERED OFFICE:

Tapton Hall

Shore Lane

Fulwood Road

Sheffield

South Yorkshire

S10 3BU

REGISTERED NUMBER:

00008952 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

The Chairman presents his statement for the period.

Financial Results

As you will be aware, we made profit last year, however without the extra income from the filming, this year was showing a return to substantial losses. Staff costs continued to rise in accordance with the National Minimum Wage and energy costs and insurance costs have increased.

After the disappointment of the proposed plans having to be abandoned for the time being, we had to look at alternatives to secure the future of Freemasonry in Sheffield. After many meetings with the select committee and potential caterers, the Board agreed to employ CEK Hospitality Ltd to take over the hospitality side of the business; this took effect on 1st September 2025. This has resulted in the losses to the Company being drastically reduced, as well as improving the standard of the catering at the hall.

Dividends

As the Company made a small loss, there will be no dividends paid to Lodges this year.

Board and Corporate Governance

The Directors remain unchanged this year, and my thanks go to all the Board members for their continued support.

We continue to communicate through council meetings and at the AGM. The Directors are available to address any Lodge meeting on the matters of the operations of Tapton Hall.

Future Developments

With the new arrangements between Sheffield Masonic Hall and CEK Hospitality, we are confident that our immediate future at Tapton Hall is secure.

Steven Hides

Chairman

Sheffield Masonic Hall Company Ltd

FIXED ASSETS

Intangible assets

4

165,827

156,043

Tangible assets

5

249,919

262,784

415,746

418,827

CURRENT ASSETS

Stocks

6

7,228

13,401

Debtors

7

81,887

57,978

Cash at bank and in hand

68,863

67,670

157,978

139,049

CREDITORS

Amounts falling due within one year

8

142,791

113,016

NET CURRENT ASSETS

15,187

26,033

TOTAL ASSETS LESS CURRENT LIABILITIES

430,933

444,860

CREDITORS

Amounts falling due after more than one year

9

(78,209

)

(87,258

)

PROVISIONS FOR LIABILITIES

11

(5,228

)

(7,188

)

NET ASSETS

347,496

350,414

CAPITAL AND RESERVES

Called up share capital

23

23

Revaluation reserve

12

800

800

Capital redemption reserve

12

314,434

314,434

Retained earnings

12

32,239

35,157

347,496

350,414

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

Mr A D Taylor - Director

1.	STATUTORY INFORMATION

Sheffield Masonic Hall Company Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover in respect of Masonic rentals, events and functions are recongnised in the period to which they relate. Deposits on events and functions are recongnised when the event or function takes place. Turnover in respect of bar and catering sales are recognised at the point of sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current 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.

Profits to be taxed include an adjustment for non trading profit which is calculated based on trading and non trading income and expenditure.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 23 (2024 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1 January 2025

155,949

Revaluations

9,878

At 31 December 2025

165,827

NET BOOK VALUE

At 31 December 2025

165,827

At 31 December 2024

155,949

Cost or valuation at 31 December 2025 is represented by:

Other

intangible

assets

£

Valuation in 0

165,827

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

417,156

650,561

43,631

1,111,348

Additions

-

3,439

-

3,439

Disposals

-

-

(149

)

(149

)

At 31 December 2025

417,156

654,000

43,482

1,114,638

DEPRECIATION

At 1 January 2025

192,192

617,634

38,738

848,564

Charge for year

2,550

11,619

1,986

16,155

At 31 December 2025

194,742

629,253

40,724

864,719

NET BOOK VALUE

At 31 December 2025

222,414

24,747

2,758

249,919

At 31 December 2024

224,964

32,927

4,893

262,784

6.

STOCKS

2025

2024

£

£

Stocks

7,228

13,401

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,555

45,952

Sales control

529

311

Prepayments

32,803

11,715

81,887

57,978

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

8,760

10,000

Trade creditors

39,037

34,941

Tax

148

-

Social security and other taxes

2,092

6,986

VAT

9,398

28,450

Function Deposits

15,110

10,458

Accrued expenses

68,246

20,978

Tips Control

-

1,203

142,791

113,016

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

-

9,049

Preference shares (see note 10)

78,209

78,209

78,209

87,258

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

8,760

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

9,049

Preference shares

78,209

78,209

78,209

87,258

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,228

7,188

Deferred

tax

£

Balance at 1 January 2025

7,188

Provided during year

(1,960

)

Balance at 31 December 2025

5,228

12.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 January 2025

35,157

800

314,434

350,391

Deficit for the year

(2,918

)

(2,918

)

At 31 December 2025

32,239

800

314,434

347,473