2023-02-012024-01-312024-01-31falseSC414922MESSAGE MATTERS LIMITED2024-10-31iso4217:GBPxbrli:pureSC4149222023-02-01SC4149222024-01-31SC4149222023-02-012024-01-31SC4149222022-02-01SC4149222023-01-31SC4149222022-02-012023-01-31SC414922bus:SmallEntities2023-02-012024-01-31SC414922bus:AuditExempt-NoAccountantsReport2023-02-012024-01-31SC414922bus:AbridgedAccounts2023-02-012024-01-31SC414922bus:PrivateLimitedCompanyLtd2023-02-012024-01-31SC414922core:WithinOneYear2024-01-31SC414922core:AfterOneYear2024-01-31SC414922core:WithinOneYear2023-01-31SC414922core:AfterOneYear2023-01-31SC414922core:ShareCapital2024-01-31SC414922core:SharePremium2024-01-31SC414922core:RevaluationReserve2024-01-31SC414922core:OtherReservesSubtotal2024-01-31SC414922core:RetainedEarningsAccumulatedLosses2024-01-31SC414922core:ShareCapital2023-01-31SC414922core:SharePremium2023-01-31SC414922core:RevaluationReserve2023-01-31SC414922core:OtherReservesSubtotal2023-01-31SC414922core:RetainedEarningsAccumulatedLosses2023-01-31SC414922core:LandBuildings2024-01-31SC414922core:PlantMachinery2024-01-31SC414922core:Vehicles2024-01-31SC414922core:FurnitureFittings2024-01-31SC414922core:OfficeEquipment2024-01-31SC414922core:NetGoodwill2024-01-31SC414922core:IntangibleAssetsOtherThanGoodwill2024-01-31SC414922core:ListedExchangeTraded2024-01-31SC414922core:UnlistedNon-exchangeTraded2024-01-31SC414922core:LandBuildings2023-01-31SC414922core:PlantMachinery2023-01-31SC414922core:Vehicles2023-01-31SC414922core:FurnitureFittings2023-01-31SC414922core:OfficeEquipment2023-01-31SC414922core:NetGoodwill2023-01-31SC414922core:IntangibleAssetsOtherThanGoodwill2023-01-31SC414922core:ListedExchangeTraded2023-01-31SC414922core:UnlistedNon-exchangeTraded2023-01-31SC414922core:LandBuildings2023-02-012024-01-31SC414922core:PlantMachinery2023-02-012024-01-31SC414922core:Vehicles2023-02-012024-01-31SC414922core:FurnitureFittings2023-02-012024-01-31SC414922core:OfficeEquipment2023-02-012024-01-31SC414922core:NetGoodwill2023-02-012024-01-31SC414922core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-31SC414922core:ListedExchangeTraded2023-02-012024-01-31SC414922core:UnlistedNon-exchangeTraded2023-02-012024-01-31SC414922core:MoreThanFiveYears2023-02-012024-01-31SC414922core:Non-currentFinancialInstruments2024-01-31SC414922core:Non-currentFinancialInstruments2023-01-31SC414922dpl:CostSales2023-02-012024-01-31SC414922dpl:DistributionCosts2023-02-012024-01-31SC414922core:LandBuildings2023-02-012024-01-31SC414922core:PlantMachinery2023-02-012024-01-31SC414922core:Vehicles2023-02-012024-01-31SC414922core:FurnitureFittings2023-02-012024-01-31SC414922core:OfficeEquipment2023-02-012024-01-31SC414922dpl:AdministrativeExpenses2023-02-012024-01-31SC414922core:NetGoodwill2023-02-012024-01-31SC414922core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-31SC414922dpl:GroupUndertakings2023-02-012024-01-31SC414922dpl:ParticipatingInterests2023-02-012024-01-31SC414922dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-31SC414922core:ListedExchangeTraded2023-02-012024-01-31SC414922dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-31SC414922core:UnlistedNon-exchangeTraded2023-02-012024-01-31SC414922dpl:CostSales2022-02-012023-01-31SC414922dpl:DistributionCosts2022-02-012023-01-31SC414922core:LandBuildings2022-02-012023-01-31SC414922core:PlantMachinery2022-02-012023-01-31SC414922core:Vehicles2022-02-012023-01-31SC414922core:FurnitureFittings2022-02-012023-01-31SC414922core:OfficeEquipment2022-02-012023-01-31SC414922dpl:AdministrativeExpenses2022-02-012023-01-31SC414922core:NetGoodwill2022-02-012023-01-31SC414922core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-31SC414922dpl:GroupUndertakings2022-02-012023-01-31SC414922dpl:ParticipatingInterests2022-02-012023-01-31SC414922dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-31SC414922core:ListedExchangeTraded2022-02-012023-01-31SC414922dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-31SC414922core:UnlistedNon-exchangeTraded2022-02-012023-01-31SC414922core:NetGoodwill2024-01-31SC414922core:IntangibleAssetsOtherThanGoodwill2024-01-31SC414922core:LandBuildings2024-01-31SC414922core:PlantMachinery2024-01-31SC414922core:Vehicles2024-01-31SC414922core:FurnitureFittings2024-01-31SC414922core:OfficeEquipment2024-01-31SC414922core:AfterOneYear2024-01-31SC414922core:WithinOneYear2024-01-31SC414922core:ListedExchangeTraded2024-01-31SC414922core:UnlistedNon-exchangeTraded2024-01-31SC414922core:ShareCapital2024-01-31SC414922core:SharePremium2024-01-31SC414922core:RevaluationReserve2024-01-31SC414922core:OtherReservesSubtotal2024-01-31SC414922core:RetainedEarningsAccumulatedLosses2024-01-31SC414922core:NetGoodwill2023-01-31SC414922core:IntangibleAssetsOtherThanGoodwill2023-01-31SC414922core:LandBuildings2023-01-31SC414922core:PlantMachinery2023-01-31SC414922core:Vehicles2023-01-31SC414922core:FurnitureFittings2023-01-31SC414922core:OfficeEquipment2023-01-31SC414922core:AfterOneYear2023-01-31SC414922core:WithinOneYear2023-01-31SC414922core:ListedExchangeTraded2023-01-31SC414922core:UnlistedNon-exchangeTraded2023-01-31SC414922core:ShareCapital2023-01-31SC414922core:SharePremium2023-01-31SC414922core:RevaluationReserve2023-01-31SC414922core:OtherReservesSubtotal2023-01-31SC414922core:RetainedEarningsAccumulatedLosses2023-01-31SC414922core:NetGoodwill2022-02-01SC414922core:IntangibleAssetsOtherThanGoodwill2022-02-01SC414922core:LandBuildings2022-02-01SC414922core:PlantMachinery2022-02-01SC414922core:Vehicles2022-02-01SC414922core:FurnitureFittings2022-02-01SC414922core:OfficeEquipment2022-02-01SC414922core:AfterOneYear2022-02-01SC414922core:WithinOneYear2022-02-01SC414922core:ListedExchangeTraded2022-02-01SC414922core:UnlistedNon-exchangeTraded2022-02-01SC414922core:ShareCapital2022-02-01SC414922core:SharePremium2022-02-01SC414922core:RevaluationReserve2022-02-01SC414922core:OtherReservesSubtotal2022-02-01SC414922core:RetainedEarningsAccumulatedLosses2022-02-01SC414922core:AfterOneYear2023-02-012024-01-31SC414922core:WithinOneYear2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-31SC414922core:Non-currentFinancialInstrumentscore:CostValuation2024-01-31SC414922core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-31SC414922core:Non-currentFinancialInstrumentscore:CostValuation2023-01-31SC414922core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-31SC414922core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-31SC414922core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-31SC414922core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-31SC414922core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-31SC414922core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-31SC414922core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-31SC414922core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-31SC414922bus:Director12023-02-012024-01-31SC414922bus:Director22023-02-012024-01-31

MESSAGE MATTERS LIMITED

Registered Number
SC414922
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

MESSAGE MATTERS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

DUNCAN, Peter John
MACIVER, Andrew Kenneth

Company Secretary

DUNCAN, Peter

Registered Address

5 South Charlotte Street
Edinburgh
EH2 4AN

Registered Number

SC414922 (Scotland)
MESSAGE MATTERS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,6189,278
9,6189,278
Current assets
Debtors320,913249,752
Cash at bank and on hand520,993374,895
841,906624,647
Creditors amounts falling due within one year(443,657)(393,575)
Net current assets (liabilities)398,249231,072
Total assets less current liabilities407,867240,350
Net assets407,867240,350
Capital and reserves
Called up share capital50,00050,000
Profit and loss account357,867190,350
Shareholders' funds407,867240,350
The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2024, and are signed on its behalf by:
DUNCAN, Peter John
Director
Registered Company No. SC414922
MESSAGE MATTERS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year98
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 239,278
Additions4,927
At 31 January 249,618
Depreciation and impairment
Charge for year4,587
Net book value
At 31 January 249,618
At 31 January 239,278