ACCOUNTS - Final Accounts preparation

Registered number: NI000016

Brookville Masonic Hall Co., Limited

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2025

Brookville Masonic Hall Co., Limited

Registered number: NI000016

Balance Sheet

As at 31 December 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	5	35,296		44,866
		35,296		44,866
Creditors: amounts falling due within one year	6	(8,286)		(8,300)
Net current assets			27,010		36,566
Total assets less current liabilities			27,010		36,566

Net assets			27,010		36,566

Capital and reserves
Called up share capital	7	5,000	5,000
Other reserves	8	225,771	225,771
Profit and loss account	8	(203,761)	(194,205)
		27,010	36,566

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 September 2026.

R F Marshall

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 1

Brookville Masonic Hall Co., Limited

Registered number: NI000016

Balance Sheet (continued)

As at 31 December 2025

Page 2

Brookville Masonic Hall Co., Limited

Notes to the Financial Statements

For the Year Ended 31 December 2025

1.	General information

Brookville Masonic Hall Co., Limited is a private company limited by shares incorporated in Northern Ireland within the United Kingdom. The registration number and address of the registered office are given in the company information section of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

Brookville Masonic Hall Co., Limited

Notes to the Financial Statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Long-term leasehold property	-	over the remaining period of the lease
				Fixtures and fittings	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 6).

Page 4

Brookville Masonic Hall Co., Limited

Notes to the Financial Statements

For the Year Ended 31 December 2025

4.	Tangible fixed assets

	Long-term leasehold property	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 January 2025	442,968	112,752	555,720
At 31 December 2025	442,968	112,752	555,720
Depreciation
At 1 January 2025	442,968	112,752	555,720
At 31 December 2025	442,968	112,752	555,720
Net book value
At 31 December 2025	-	-	-
At 31 December 2024	-	-	-

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	35,296	44,866
	35,296	44,866

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	5,700	5,700
Accruals and deferred income	2,586	2,600
	8,286	8,300

Page 5

Brookville Masonic Hall Co., Limited

Notes to the Financial Statements

For the Year Ended 31 December 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

5,000 (2024 - 5,000) Ordinary shares of £1.00 each	5,000	5,000

Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses.

9.	Controlling party

The Directors consider the Provincial Grand Lodge of Antrim to be the ultimate controlling party.

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