IRIS Accounts Production v23.3.1.45 05943073 director 1.10.22 30.9.23 30.9.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh059430732022-09-30059430732023-09-30059430732022-10-012023-09-30059430732021-09-30059430732021-10-012022-09-30059430732022-09-3005943073ns10:Originalns15:EnglandWales2022-10-012023-09-3005943073ns14:PoundSterlingns10:Original2022-10-012023-09-3005943073ns10:Originalns10:Director12022-10-012023-09-3005943073ns10:Original2022-10-012023-09-3005943073ns10:Original2023-09-3005943073ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-3005943073ns10:Originalns10:SmallEntities2022-10-012023-09-3005943073ns10:Originalns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3005943073ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3005943073ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3005943073ns10:Originalns10:FullAccounts2022-10-012023-09-3005943073ns10:CompanySecretary1ns10:Original2022-10-012023-09-3005943073ns10:Originalns10:RegisteredOffice2022-10-012023-09-3005943073ns10:Original2022-09-3005943073ns10:Originalns5:CurrentFinancialInstruments2023-09-3005943073ns10:Originalns5:CurrentFinancialInstruments2022-09-3005943073ns10:Originalns5:Non-currentFinancialInstruments2023-09-3005943073ns10:Originalns5:Non-currentFinancialInstruments2022-09-3005943073ns5:ShareCapitalns10:Original2023-09-3005943073ns5:ShareCapitalns10:Original2022-09-3005943073ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3005943073ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3005943073ns10:Originalns5:PlantMachinery2022-10-012023-09-3005943073ns10:Original2021-10-012022-09-3005943073ns10:Originalns5:PlantMachinery2022-09-3005943073ns10:Originalns5:PlantMachinery2023-09-3005943073ns10:Originalns5:PlantMachinery2022-09-3005943073ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3005943073ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-30
REGISTERED NUMBER: 05943073 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

MATTHEW BRAY LIMITED

MATTHEW BRAY LIMITED (REGISTERED NUMBER: 05943073)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MATTHEW BRAY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: M K Bray





SECRETARY: Mrs A R Bray





REGISTERED OFFICE: 39 Whitegate Road
Newquay
Cornwall
TR7 2RF





REGISTERED NUMBER: 05943073 (England and Wales)





ACCOUNTANTS: Whitakers
Chartered Accountants
Bryndon House
5/7 Berry Road
Newquay
Cornwall
TR7 1AD

MATTHEW BRAY LIMITED (REGISTERED NUMBER: 05943073)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,273 13,262

CURRENT ASSETS
Debtors 5 3,861 2,206
Cash at bank 35,306 77,977
39,167 80,183
CREDITORS
Amounts falling due within one year 6 2,149 8,768
NET CURRENT ASSETS 37,018 71,415
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,291

84,677

CREDITORS
Amounts falling due after more than one
year

7

-

(8,560

)

PROVISIONS FOR LIABILITIES (2,142 ) (2,520 )
NET ASSETS 46,149 73,597

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 46,148 73,596
SHAREHOLDERS' FUNDS 46,149 73,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

MATTHEW BRAY LIMITED (REGISTERED NUMBER: 05943073)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 director and authorised for issue on 13 November 2023 and were signed by:





M K Bray - Director


MATTHEW BRAY LIMITED (REGISTERED NUMBER: 05943073)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Matthew Bray 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 represents sales of goods and services outside the scope of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance

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.

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 1 (2022 - 1 ) .

MATTHEW BRAY LIMITED (REGISTERED NUMBER: 05943073)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 October 2022
and 30 September 2023 22,116
DEPRECIATION
At 1 October 2022 8,854
Charge for year 1,989
At 30 September 2023 10,843
NET BOOK VALUE
At 30 September 2023 11,273
At 30 September 2022 13,262

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 3,394 1,540
Prepayments 467 666
3,861 2,206

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 1,058 2,976
Tax 531 2,403
Directors' current accounts 7 2,836
Accrued expenses 553 553
2,149 8,768

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Hire purchase contracts - 8,560

8. RELATED PARTY DISCLOSURES

The company is controlled by its director, Mr M K Bray, by virtue of the fact that he owns 100% of the company's issued ordinary share capital.