REGISTERED NUMBER: 08946794 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A M MATTOCK LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Melvyn Mattock

Mrs Andrea Mattock

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

08946794 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Investment property

5

230,000

230,000

CURRENT ASSETS

Debtors

593

314

Cash at bank

70,855

42,198

71,448

42,512

CREDITORS

Amounts falling due within one year

167,068

145,304

NET CURRENT LIABILITIES

(95,620

)

(102,792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

134,380

127,208

PROVISIONS FOR LIABILITIES

6

15,200

15,200

NET ASSETS

119,180

112,008

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Fair value reserve

8

64,800

64,800

Retained earnings

8

53,380

46,208

SHAREHOLDERS' FUNDS

119,180

112,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

Mr Melvyn Mattock - Director

1.	STATUTORY INFORMATION

A M Mattock 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

Turnover

Turnover represents net rental income, excluding value added tax. Rental income from operating leases is recognised on a straight-line basis over the term of the lease.

Investment property

The freehold property is held for long-term investments. Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties whose fair value can be measured reliably are carried at fair value. The surplus or deficit is recognised in the income statement accumulated in the non-distributable reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the income statement for the period. The company engages independent valuers to assist the directors in determining fair value. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

230,000

NET BOOK VALUE

At 31 March 2025

230,000

At 31 March 2024

230,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2018

80,000

Cost

150,000

230,000

The freehold property is stated at fair value with changes in fair value being recognised in the income statement. Depreciation is not provided in respect of such property in accordance to FRS 102 Chapter 16 Investment Property.

The residential property was formally valued on an open market basis in July 2017 by Martin Allsuch & Co Rentals Limited. The directors are of opinion that this valuation remains appropriate as at the reporting end date.

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

15,200

15,200

Deferred

tax

£

Balance at 1 April 2024

15,200

Balance at 31 March 2025

15,200

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

46,208

64,800

111,008

Profit for the year

7,172

7,172

At 31 March 2025

53,380

64,800

118,180

Included under fair value reserve is fair value gain, after deduction of deferred tax, on revaluation of investment property. This reserve is non-distributable.

9.	RELATED PARTY DISCLOSURES

Loan from directors

The amount due to the directors at the reporting date was £163,706 (2024 - £143,166). The loan is interest-free, unsecured and is repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The directors are considered to be the controlling parties by virtue of their ability to act in concert in respect of the operational and financial policies of the company.

Mr M Mattock is the ultimate controlling party of the company by virtue of his shareholdings of the issued ordinary share capital.