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Registered number: 03038196 AMY MATHEWS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
AMY MATHEWS LIMITED REGISTERED NUMBER: 03038196 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 35,464 |  | 280
Investment property | 5 |  | 6,070,155 |  | 5,809,661
|  |  | 6,105,619 |  | 5,809,941
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 560,000 |  | 560,000 |
Debtors: amounts falling due within one year | 6 | 190,426 |  | 39,527 |
Cash at bank and in hand | 7 | 1,968,639 |  | 2,329,434 |
|  | 2,719,065 |  | 2,928,961 |
Creditors: amounts falling due within one year | 8 | (7,059,558) |  | (7,207,735) |
Net current liabilities |  |  | (4,340,493) |  | (4,278,774)
Total assets less current liabilities |  |  | 1,765,126 |  | 1,531,167
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (304,975) |  | (296,179) |
|  |  | (304,975) |  | (296,179)
Net assets |  |  | 1,460,151 |  | 1,234,988
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Non distributable reserve |  |  | 81,447 |  | 81,447
Profit and loss account |  |  | 1,378,604 |  | 1,153,441
|  |  | 1,460,151 |  | 1,234,988
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. Page 1
AMY MATHEWS LIMITED REGISTERED NUMBER: 03038196 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Amy Smith | Mathew Houldsworth
Director | Director
Richard Houldsworth Director |
Date: 11 November 2025 |
The notes on pages 3 to 9 form part of these financial statements. Page 2
AMY MATHEWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Amy Mathews Limited is a private company limited by shares, registered in England and Wales. The registered office address is 30 Leeds Road, Otley, LS21 1BT and the registered number is 03038196. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
AMY MATHEWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
AMY MATHEWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Investment property
Investment property is carried at fair value determined annually by the directors or external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 5
AMY MATHEWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | - | 499 | 499
| Additions | 40,290 | - | 40,290
| At 30 April 2025 | 40,290 | 499 | 40,789
| Depreciation |  |  |
| At 1 May 2024 | - | 219 | 219
| Charge for the year on owned assets | 5,036 | 70 | 5,106
| At 30 April 2025 | 5,036 | 289 | 5,325
| Net book value |  |  |
| At 30 April 2025 | 35,254 | 210 | 35,464
| At 30 April 2024 | - | 280 | 280
Page 6
AMY MATHEWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 5,809,661
| Additions at cost | 260,494
| At 30 April 2025 | 6,070,155
The 2025 valuations were made by the directors, on an open market value for existing use basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 May 2024 | 81,447 | 81,447
| At 30 April 2025 | 81,447 | 81,447
Page 7
AMY MATHEWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 560,000 | 560,000
|  | 560,000 | 560,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 10,858 | 17,251
| Other debtors | 175,973 | 20,015
| Prepayments and accrued income | 3,595 | 2,261
|  | 190,426 | 39,527
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,968,639 | 2,329,434
|  | 1,968,639 | 2,329,434
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 14,528 | -
| Corporation tax | 56,932 | 94,406
| Other taxation and social security | 10,545 | 16,521
| Other creditors | 6,925,074 | 7,046,820
| Accruals and deferred income | 52,479 | 49,988
|  | 7,059,558 | 7,207,735
Page 8
AMY MATHEWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (296,179)
| Charged to profit or loss | (8,796)
| At end of year | (304,975)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (52,833) | (44,037)
| Unrealised surpluses on revaluations of investment property | (252,142) | (252,142)
|  | (304,975) | (296,179)
Page 9