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Registered Number: 08299678
England and Wales

 

 

 

MATCHING INVESTMENTS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Mrs ALINA BOSCA
Registered Number 08299678
Registered Office First Floor, Hagley Court
40 Vicarage Road, Edgbaston
Birmingham
United Kingdom
B15 3EZ
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 36,261    36,261 
Tangible fixed assets 4 66,446    37,690 
102,707    73,951 
Current assets      
Stocks 5 1,900    1,700 
Debtors 6 277,626    243,915 
Cash at bank and in hand 271,061    277,680 
550,587    523,295 
Creditors: amount falling due within one year 7 (175,460)   (303,518)
Net current assets 375,127    219,777 
 
Total assets less current liabilities 477,834    293,728 
Net assets 477,834    293,728 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 477,734    293,628 
Shareholders' funds 477,834    293,728 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Mrs ALINA BOSCA
Director
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General Information
Matching Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 08299678, registration address First Floor, Hagley Court, 40 Vicarage Road, Edgbaston, Birmingham, United Kingdom, B15 3EZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 18 (2022 : 12).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 36,261    36,261 
Additions  
Disposals  
At 30 November 2023 36,261    36,261 
Net book values
At 30 November 2023 36,261    36,261 
At 30 November 2022 36,261    36,261 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 December 2022 46,446    46,446 
Additions 37,111    37,111 
Disposals  
At 30 November 2023 83,557    83,557 
Depreciation
At 01 December 2022 8,756    8,756 
Charge for year 8,355    8,355 
On disposals  
At 30 November 2023 17,111    17,111 
Net book values
Closing balance as at 30 November 2023 66,446    66,446 
Opening balance as at 01 December 2022 37,690    37,690 


5.

Stocks

2023
£
  2022
£
Finished Goods 1,900    1,700 
1,900    1,700 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 105,772    105,772 
Other Debtors (12,860)   (33,340)
Directors' Current Accounts 184,714    171,483 
277,626    243,915 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 58,815    75,822 
Corporation Tax 55,059    132,191 
PAYE & Social Security 19,509    39,295 
Accrued Expenses 5,500    13,500 
Other Creditors 36,577    42,710 
175,460    303,518 

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