REGISTERED NUMBER: 08157039 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Matthew Walton Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M J Walton

REGISTERED OFFICE:

98 Middlewich Road

Northwich

Cheshire

CW9 5DA

REGISTERED NUMBER:

08157039 (England and Wales)

ACCOUNTANTS:

Buxton Accounting LLP

Chartered Accountants

98 Middlewich Road

Northwich

Cheshire

CW9 7DA

FIXED ASSETS

Tangible assets

4

663

799

CURRENT ASSETS

Debtors

5

17,865

24,615

Cash at bank

332,549

387,680

350,414

412,295

CREDITORS

Amounts falling due within one year

6

17,892

15,069

NET CURRENT ASSETS

332,522

397,226

TOTAL ASSETS LESS CURRENT LIABILITIES

333,185

398,025

PROVISIONS FOR LIABILITIES

7

166

200

NET ASSETS

333,019

397,825

CAPITAL AND RESERVES

Called up share capital

8

40

40

Retained earnings

9

332,979

397,785

333,019

397,825

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 7 November 2025 and were signed by:

Mr M J Walton - Director

1.	STATUTORY INFORMATION

Matthew Walton 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 August 2024

and 31 July 2025

5,449

DEPRECIATION

At 1 August 2024

4,650

Charge for year

136

At 31 July 2025

4,786

NET BOOK VALUE

At 31 July 2025

663

At 31 July 2024

799

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

255

55

Other debtors

16,757

16,757

Unpaid share capital

20

20

Corporation tax debtor

833

7,783

17,865

24,615

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

3

Corporation tax

4,584

5,783

VAT

6,067

4,792

Other creditors

2,306

370

Directors' current accounts

3,584

921

Accrued expenses

1,350

3,200

17,892

15,069

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

166

200

Deferred

tax

£

Balance at 1 August 2024

200

Credit to Statement of Income and Retained Earnings during year

(34

)

Balance at 31 July 2025

166

8.	CALLED UP SHARE CAPITAL

The company held the following share capital. The share capital being allotted, issued and fully paid:

32 "A" Ordinary" shares of £1 each totalling £32 (2024: £32)

1 "B" Ordinary" share of £1 totalling £1 (2024: £1)

1 "C" Ordinary share of £1 totalling £1 (2024: £1)

4 "D" Ordinary shares of £1 each totalling £4 (2024: £4)

1 "E" Ordinary share of £1 totalling £1 (2024: £1)

1 "F" Ordinary share of £1 totalling £1 (2024: £1)

9.

RESERVES

Retained

earnings

£

At 1 August 2024

397,785

Profit for the year

18,821

Dividends

(83,627

)

At 31 July 2025

332,979

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date, the company owed the director £3,584 (2024: £921).

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is Matthew Walton (Holdings) Limited, company number 10299322, registered in England and Wales. The registered office of the company is Beck House, 77a King Street, Knutsford, WA16 6DX