Twickenham District Masonic Council Limi - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 00489194 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

FOR

Twickenham District Masonic Council

Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

D I Allan

D G Evans

S E Heynes

J A Hoare

K P Marshall-Jobson

J J Mellor

A M Phillips

O H Saville

T R S Ashford

SECRETARY:

A R Wright

REGISTERED OFFICE:

Cole Court Centre

150 London Road

Twickenham

Middlesex

TW1 1HD

REGISTERED NUMBER:

00489194 (England and Wales)

ACCOUNTANTS:

MHR Consultancy Limited

Minster House

126a High Street

Whitton

Twickenham

TW2 7LL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Twickenham District Masonic Council Limited for the year ended 31 August 2021 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Twickenham District Masonic Council Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Twickenham District Masonic Council Limited and state those matters that we have agreed to state to the Board of Directors of Twickenham District Masonic Council Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Twickenham District Masonic Council Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Twickenham District Masonic Council Limited. You consider that Twickenham District Masonic Council Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Twickenham District Masonic Council Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MHR Consultancy Limited

Minster House

126a High Street

Whitton

Twickenham

TW2 7LL

26 October 2021

FIXED ASSETS

Tangible assets

4

440,129

545,259

CURRENT ASSETS

Stocks

13,960

16,338

Debtors

5

109,935

75,390

Cash at bank and in hand

142,182

187,152

266,077

278,880

CREDITORS

Amounts falling due within one year

6

28,778

22,315

NET CURRENT ASSETS

237,299

256,565

TOTAL ASSETS LESS CURRENT LIABILITIES

677,428

801,824

RESERVES

Retained earnings

677,428

801,824

677,428

801,824

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2021 and were signed on its behalf by:

T R S Ashford - Director

D I Allan - Director

1.	STATUTORY INFORMATION

Twickenham District Masonic Council Limited 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.

Turnover

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

Tangible fixed assets

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

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

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 Statement of Income and Retained Earnings, 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.

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 22 (2020 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2020

and 31 August 2021

603,834

465,879

1,069,713

DEPRECIATION

At 1 September 2020

196,669

327,785

524,454

Charge for year

12,077

93,053

105,130

At 31 August 2021

208,746

420,838

629,584

NET BOOK VALUE

At 31 August 2021

395,088

45,041

440,129

At 31 August 2020

407,165

138,094

545,259

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.21

31.8.20

£

£

Trade debtors

109,135

29,484

Other debtors

800

45,906

109,935

75,390

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.21

31.8.20

£

£

Trade creditors

18,785

6,983

Taxation and social security

(3,580

)

4,240

Other creditors

13,573

11,092

28,778

22,315

7.	POST BALANCE SHEET EVENTS

There have been no known material events,occurring after the year end but before the date of approval of these accounts, which significantly affect the financial position shown therein.

8.	ULTIMATE CONTROLLING PARTY

The company is limited by guarantee and remains organised democratically with its members controlling the company. The members elect the board of directors to serve as a management company to safeguard all aspects of the company's daily activities.