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REGISTERED NUMBER: 00757855 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

MATHER & ELLIS LIMITED

| MATHER & ELLIS LIMITED (REGISTERED NUMBER: 00757855) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| MATHER & ELLIS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr J H Russell

| Mr I D Madeley

| Mr P E Duerden

| SECRETARY: | Mr I D Madeley

| REGISTERED OFFICE: | Mosley Road

| Trafford Park

| Manchester

| M17 1QA

| REGISTERED NUMBER: | 00757855 (England and Wales)

| AUDITORS: | Dunhams

| Chartered Accountants and

| Statutory Auditor

| 11 Warwick Road

| Old Trafford

| Stretford

| Manchester

| M16 0QQ

| MATHER & ELLIS LIMITED (REGISTERED NUMBER: 00757855) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 164,978 |  | 179,000 |  |

CURRENT ASSETS

Stocks | 5 | 221,321 |  | 146,647 |  |

Debtors | 6 | 452,062 |  | 406,898 |  |

Cash at bank and in hand | 1,124,184 |  | 828,419 |  |

1,797,567 |  | 1,381,964 |  |

CREDITORS

Amounts falling due within one year | 7 | (818,231 | ) | (422,533 | ) |

NET CURRENT ASSETS | 979,336 |  | 959,431 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,144,314 |  | 1,138,431 |  |

PROVISIONS FOR LIABILITIES | (40,215 | ) | (43,494 | ) |

NET ASSETS | 1,104,099 |  | 1,094,937 |  |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | 1,102,099 |  | 1,092,937 |  |

SHAREHOLDERS' FUNDS | 1,104,099 |  | 1,094,937 |  |

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 Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

Mr J H Russell - Director

| MATHER & ELLIS LIMITED (REGISTERED NUMBER: 00757855) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Mather & Ellis 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The accounts are prepared rounded to the nearest pound sterling.

| Significant judgements and estimates

| The preparation of financial statements in conformity with the UK GAAP requires management to make estimates and assumptions that effect the amounts and disclosures reported in the financial statements. Actual results could differ from these estimates.

| Work in Progress

| See below for detailed policy on Work in Progress.

| Turnover

| Turnover is the total amount receivable by the company in the ordinary course of business with outside customers for the goods supplied and services provided excluding VAT. On long term contracts the estimated sales value of work performed in the period is included.

| 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 | - | 20% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Stocks & work in progress

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Long-term work in progress is taken to be that on contracts which exceed one year in duration or whose activity falls into different accounting periods and they are material to the activity of the period. Where it is considered that the outcome of a long-term contract can be assessed with reasonable certainty before its conclusion, the prudently calculated attributable profit is recognised in the profit and loss account as the difference between the recorded turnover and attributable contract costs incurred to date in the accounting period. Where it is considered that the outcome of a long-term contract cannot be assessed with reasonable certainty before its conclusion no profit is recognised on such a contract during an accounting period prior to its completion. Where there are foreseeable losses on a contracts then provision is made for these losses by setting them off against costs within work in progress and then providing for any excess within creditors. Where contracts are not long-term in nature revenue is recognised such that the right to consideration has accrued on a part completed contract.

| MATHER & ELLIS LIMITED (REGISTERED NUMBER: 00757855) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial instruments are recognized at amortised cost, except for investments in non-convertible

| preference and non-puttable ordinary shares which are measured at fair value, with changes recognized in profit or loss.

| Cash and cash equivalents

| Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

| Short-term debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

| transaction price. Any losses arising from impairment are recognized in the income statement in other perating

| expenses.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 29 (2024 - 30 ) .

| MATHER & ELLIS LIMITED (REGISTERED NUMBER: 00757855) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 531,249 |  | 15,526 |  | 391,685 |  | 6,377 |  | 944,837 |  |

| Additions | 5,349 |  | - |  | 38,995 |  | - |  | 44,344 |  |

| Disposals | (1,590 | ) | - |  | (42,814 | ) | - |  | (44,404 | ) |

| At 30 June 2025 | 535,008 |  | 15,526 |  | 387,866 |  | 6,377 |  | 944,777 |  |

| DEPRECIATION

| At 1 July 2024 | 475,419 |  | 12,443 |  | 274,822 |  | 3,153 |  | 765,837 |  |

| Charge for year | 12,150 |  | 309 |  | 37,869 |  | 646 |  | 50,974 |  |

| Eliminated on disposal | (1,069 | ) | - |  | (35,943 | ) | - |  | (37,012 | ) |

| At 30 June 2025 | 486,500 |  | 12,752 |  | 276,748 |  | 3,799 |  | 779,799 |  |

| NET BOOK VALUE

| At 30 June 2025 | 48,508 |  | 2,774 |  | 111,118 |  | 2,578 |  | 164,978 |  |

| At 30 June 2024 | 55,830 |  | 3,083 |  | 116,863 |  | 3,224 |  | 179,000 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 118,225 |  | 134,798 |  |

| Work-in-progress | 103,096 |  | 11,849 |  |

221,321 |  | 146,647 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 373,762 |  | 322,918 |  |

| Other debtors | - |  | 840 |  |

| Prepayments | 78,300 |  | 83,140 |  |

452,062 |  | 406,898 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 181,693 |  | 98,948 |  |

| Tax | 994 |  | 9,064 |  |

| Social security and other taxes | 44,543 |  | 32,559 |  |

| Net wages control | 11,575 |  | 10,448 |  |

| VAT | 41,532 |  | 24,831 |  |

| Other creditors | 5,938 |  | 5,491 |  |

| Accrued expenses | 531,956 |  | 241,192 |  |

818,231 |  | 422,533 |  |

| MATHER & ELLIS LIMITED (REGISTERED NUMBER: 00757855) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Andrew Edwards FCA ACCA (Senior Statutory Auditor)

| for and on behalf of Dunhams

9. | RELATED PARTY DISCLOSURES

| During the year management fees of £140,986 (2024 £71,129 and dividends of £NIL(2024 £Nil) were paid to the parent company.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr J H Russell.