Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09123222 2023-01-01 2023-12-31 09123222 2022-01-01 2022-12-31 09123222 2023-12-31 09123222 2022-12-31 09123222 c:Director1 2023-01-01 2023-12-31 09123222 d:FurnitureFittings 2023-01-01 2023-12-31 09123222 d:FurnitureFittings 2023-12-31 09123222 d:FurnitureFittings 2022-12-31 09123222 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09123222 d:CurrentFinancialInstruments 2023-12-31 09123222 d:CurrentFinancialInstruments 2022-12-31 09123222 d:Non-currentFinancialInstruments 2023-12-31 09123222 d:Non-currentFinancialInstruments 2022-12-31 09123222 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09123222 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09123222 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09123222 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 09123222 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 09123222 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 09123222 d:ShareCapital 2023-12-31 09123222 d:ShareCapital 2022-12-31 09123222 d:RetainedEarningsAccumulatedLosses 2023-12-31 09123222 d:RetainedEarningsAccumulatedLosses 2022-12-31 09123222 c:FRS102 2023-01-01 2023-12-31 09123222 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09123222 c:FullAccounts 2023-01-01 2023-12-31 09123222 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09123222 2 2023-01-01 2023-12-31 09123222 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09123222









MATTLOZ LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
MATTLOZ LTD
REGISTERED NUMBER: 09123222

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,988
17,318

  
12,988
17,318

Current assets
  

Debtors: amounts falling due within one year
 5 
395,624
279,853

Cash at bank and in hand
 6 
47,732
106,694

  
443,356
386,547

Creditors: amounts falling due within one year
 7 
(34,466)
(39,039)

Net current assets
  
 
 
408,890
 
 
347,508

Total assets less current liabilities
  
421,878
364,826

Creditors: amounts falling due after more than one year
 8 
(19,507)
(28,507)

  

Net assets
  
402,371
336,319


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
402,271
336,219

  
402,371
336,319


Page 1

 
MATTLOZ LTD
REGISTERED NUMBER: 09123222
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers 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 director acknowledges her 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 statement of income and retained earnings 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 by: 




D E Fabris
Director

Date: 9 August 2024

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

Page 2

 
MATTLOZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Mattloz Limited is private company limited by shares. The company is incorporated in England and Wales and its registered address is Aston House, Cornwall Avenue, London, N3 1LF. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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:

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.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
MATTLOZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.7

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance

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.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

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.

 
2.10

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.

Page 4

 
MATTLOZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

2023
2022
£
£

Wages and salaries
9,100
9,100

9,100
9,100


The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 January 2023
31,169



At 31 December 2023

31,169



Depreciation


At 1 January 2023
13,851


Charge for the year on owned assets
4,330



At 31 December 2023

18,181



Net book value



At 31 December 2023
12,988



At 31 December 2022
17,318


5.


Debtors

2023
2022
£
£


Other debtors
395,624
279,853


Page 5

 
MATTLOZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
47,732
106,694



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
9,000
9,000

Corporation tax
20,713
27,580

Other taxation and social security
74
74

Accruals and deferred income
4,679
2,385

34,466
39,039



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
19,507
28,507



9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
9,000
9,000


Amounts falling due 2-5 years

Bank loans
19,507
28,507

28,507
37,507


 
Page 6