Company No: 07672906 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	1,989,900		1,989,900
		1,989,900		1,989,900
Creditors: amounts falling due within one year	4	( 16,900)		( 236,900)
Net current liabilities		(16,900)		(236,900)
Total assets less current liabilities		1,973,000		1,753,000
Creditors: amounts falling due after more than one year	5	0		( 10,000)
Net assets		1,973,000		1,743,000
Capital and reserves
Called-up share capital	6	106		106
Share premium account		22,894		22,894
Capital redemption reserve		1,950,000		1,720,000
Total shareholders' funds		1,973,000		1,743,000

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Matthew Stevens & Son Holdings Limited (registered number: 07672906) were approved and authorised for issue by the Board of Directors on 28 October 2025. They were signed on its behalf by:

A Spencer-Smith Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Matthew Stevens & Son Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3GW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 February 2024	1,989,900
At 31 January 2025	1,989,900
Carrying value at 31 January 2025	1,989,900
Carrying value at 31 January 2024	1,989,900

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.01.2025	Ownership 31.01.2024
Matthew Stevens & Son Limited	Companies House, Cardiff	Supplier of fresh and frozen fish	Ordinary	99.00%	99.00%

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	6,900		6,900
Other creditors	10,000		230,000
	16,900		236,900

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	0		10,000

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
90 Ordinary shares of £ 1.00 each	90		90
10 Ordinary A shares of £ 1.00 each	10		10
6 Ordinary C shares of £ 1.00 each	6		6
	106		106