Mason And Rollins Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13605713

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		128,765		128,765

			128,765		128,765
CURRENT ASSETS
Stocks	5	136,242		98,947
Debtors	6	-		8,843
Cash at bank and in hand		1,243		7,850

		137,485		115,640
Creditors: Amounts Falling Due Within One Year	7	(52,260 )		(69,479 )

NET CURRENT ASSETS (LIABILITIES)			85,225		46,161

TOTAL ASSETS LESS CURRENT LIABILITIES			213,990		174,926

Creditors: Amounts Falling Due After More Than One Year	8		(213,416 )		(156,215 )

NET ASSETS			574		18,711

CAPITAL AND RESERVES
Called up share capital	9		2		2
Other reserves			30,000		30,000
Profit and Loss Account			(29,428 )		(11,291 )

SHAREHOLDERS' FUNDS			574		18,711

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Mason And Rollins Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 Profit and Loss Account.

On behalf of the board

Mrs Hannie Mason

Director

28th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Mason And Rollins Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13605713 . The registered office is 33 Kirkgate, Silsden, Keighley, BD20 0AJ.

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.

Rental and property development income

Turnover comprises rental income receivable from investment properties and proceeds from the sale of properties held for resale, excluding value added tax. Rental income is recognised on an accruals basis over the period to which it relates. Revenue from property sales is recognised when the significant risks and rewards of ownership have transferred to the purchaser.

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

N/A

2.4. Stocks and Work in Progress

Properties acquired for resale are included within stocks and are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes purchase costs and expenditure incurred in bringing the properties to their present condition.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Mason And Rollins Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 April 2025	128,765

As at 31 March 2026	128,765

Net Book Value
As at 31 March 2026	128,765

As at 1 April 2025	128,765

5. Stocks

	31 March 2026	31 March 2025
	£	£
Stock	136,242	98,947

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Prepayments and accrued income	-	8,843

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	3,340	-
Bank loans and overdrafts	-	8,828
Mason Pipework Services Limited	5,896	18,500
Mortgages with Hannie Limited	12,376	21,763
Accruals and deferred income	756	721
Directors' loan accounts	29,892	19,667

	52,260	69,479

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Mason And Rollins Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Bank loans	213,416	156,215

9. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	2	2

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