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Registered number: 01423116










MATTHEWS INTERNATIONAL TRANSPORT LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
COMPANY INFORMATION


Directors
Mr T A Matthews 
Mrs L Matthews 
Mr J Matthews 
Mrs R J Wharf 




Company secretary
Mr T A Matthews



Registered number
01423116



Registered office
Lefevre Way
Gapton Hall Industrial Estate

Great Yarmouth

Norfolk

NR31 0NW




Independent auditors
BW Audit Ltd
Chartered Accountants & Statutory Auditors

Berry & Warren

54 Thorpe Road

Norwich

NR1 1RY





 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 

CONTENTS



Page
Group Strategic Report
 
1 - 2
Directors' Report
 
3 - 4
Independent Auditors' Report
 
5 - 8
Consolidated Statement of Comprehensive Income
 
9
Consolidated Balance Sheet
 
10 - 11
Company Balance Sheet
 
12 - 13
Consolidated Statement of Changes in Equity
 
14
Company Statement of Changes in Equity
 
15
Consolidated Statement of Cash Flows
 
16 - 17
Consolidated Analysis of Net Debt
 
17
Notes to the Financial Statements
 
18 - 36


 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The board are pleased to present the group's strategic report for the year ended 31 December 2024.

Business review
 
The group is still under continued pressures on rates, employment cost increases and fuel prices meaning that the group posted a loss before tax but feel it is a positive improvement to the 12 months previous. There are still challenges to face going forward and in spite of these losses we are making the right changes to improve the performance of the business. The Directors are satisfied with the financial position of the group and believe that it remains well-placed to meet the challenges currently faced by the industry, which many find themselves struggling with.

While the overall financial position of the group therefore remains healthy, the Directors are not satisfied with the operating losses recorded so are continuing to take action in 2025 and ongoing into 2026 to make positive changes in the business to go forward. Without impacting on client delivery, and new departments set up to capitalise on both new business & expanding with the current strong customer base, as well as investing in newer vehicles, the business feels it is in a strong position to go forward and ultimately back to profitability.

Financial key performance indicators
 
The Directors consider the following are key in their review of the group's financial situation and performance:

2024
2023
      £'000
      £'000
Trading / profitability

Turnover

16,156

17,939
 
Gross profit

2,486

3.778
 
Gross profit %

15.4%

21.1%
 
Pre-tax (loss) / profit

(285)

(592)
 
Cash generation / liquidity / net assets

Cash generated from operations

1,102

1,174
 
Current ratio

1.44

1.53
 
Net assets

5,679

6,123
 

Future developments

Going forward into 2025 the business has reinvested into area's of the fleet to expand our growing UK division, and we have entered into a pallet network providing a 1+ pallet solution servicing the UK and Europe. Now being able to provide options for every size load from 1 pallet to full loads we can provide a full service and expand our customer base which we were unable to engage with before, focusing on more direct work for local and UK Based businesses. We've also replaced the aging vehicles in the fleet costing money to maintain and looking at more fuel efficient vehicles, as well as specialised vehicles to deliver our pallet network commitments.

Page 1

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Principal risks and uncertainties
 
It is the aim of the directors to minimise the exposure to risk in all areas of the business but as is common with most businesses in our industry, we are subject to various risks. The directors consider the most important ones to be as listed below:

CREDIT RISK
The group's credit risk is primarily attributable to its trade debtors. The amounts presented on the Statement of Financial Position are net of provisions for doubtful debts. The group manages its concentration of credit risk, with exposure spread over a number of customers.

FOREIGN EXCHANGE RISK
The group operates across the UK and Europe and is exposed to transaction foreign exchange risk as there are sales generated in Continental Europe. The group's policy is to try to match the timing of the settling of purchases invoices so as to eliminate, as far as possible, currency exposure along with trade via the group's subsidiary situated in Romania.

LIQUIDITY RISK
The group seeks to manage liquidity risk by ensuring sufficient funds are available to meet foreseeable needs and to invest cash assets safely and profitability.

INTEREST RATE RISK
The group finances its operations through a mixture of retained profits, cash and hire purchase creditors. Cash at bank attracts interest at a floating rate. The group's exposure to interest rate fluctuations on its borrowings is managed by the use of both fixed and floating facilities, with the use of floating rates on the bank overdrafts and fixed rates on hire purchase creditors.

OTHER KEY RISKS
Other key risks affecting the group are considered to relate to competition within the industry, fuel costs, non-compliance with applicable legislation, fluctuating commodity prices, availability of labour and governance. The group's management are closely involved in the day to day running of the business and aims to mitigate these other risks as far as possible.

All risks are monitored closely by the directors and swift action is taken where appropriate.


This report was approved by the board and signed on its behalf.





................................................
Mrs R J Wharf
Director

Date: 8 December 2025

Page 2

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Principal activity

The principal activity of the group in the year under review was that of refrigerated road haulage in both the UK and in the Continent, as well as traffic offices in the UK. In addition, it also hires out its trailers and trucks.

Results and dividends

The loss for the year, after taxation, amounted to £322,009 (2023 - loss £531,568).

Dividends of £8,000 (2023 - £6,000) were declared and paid during the year. The directors do not recommend the payment of a final dividend (2023 - £Nil).

Directors

The directors who served during the year were:

Mr T A Matthews 
Mrs L Matthews 
Mr J Matthews 
Mrs R J Wharf 

Qualifying third party indemnity provisions

The group has maintained throughout the year Directors' and officers' liability insurance for the benefit of the group, the directors and its officers. The group has entered into qualifying third party indemnity arrangements for the benefit of all its directors in a form and scope which comply with the requirements of the Companies Act 2006 and which were in force throughout the year and remain in force.

Matters covered in the Group Strategic Report

Information previously included in the directors' report in respect of the business review, future developments, key performance indicators and principal risks and uncertainties can now be found in the strategic report as required by S414c(ll).

Page 3

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the company and the group's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company and the group's auditors are aware of that information.

This report was approved by the board and signed on its behalf.
 





................................................
Mrs R J Wharf
Director

Date: 8 December 2025

Page 4

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 

Opinion

We have audited the financial statements of Matthews International Transport Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2024, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the group's and of the parent company's affairs as at 31 December 2024 and of the group's loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's or the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 5

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MATTHEWS INTERNATIONAL TRANSPORT LIMITED (CONTINUED)


Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Page 6

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MATTHEWS INTERNATIONAL TRANSPORT LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

The objectives of our audit in respect of fraud are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both the management and those charged with governance of the group.

Due to the field in which the company operates, we identified the areas most likely to have a direct material impact on the financial statements as compliance with UK tax legislation, UK accounting standards and the Companies Act 2006. In addition, we considered the provisions of other laws and regulations which, whilst not having a direct impact on the financial statements, are fundamental to the group's ability to operate including health and safety, employment law and compliance with various other regulations relevant to the operation of the group.

Our approach to identifying and assessing the risk of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, included the following:
 
Enquiries with management about any known or suspected instances of non-compliance with laws and regulations,  accidents in the workplace, potential litigation or claims and fraud;
Reviewing legal and professional fees for indicators of litigation;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Assessing the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance;
Challenging assumptions and judgements made by management in their significant accounting estimates;
Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness and evaluating the business rationale of significant transactions outside the normal course of business.
 
Page 7

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MATTHEWS INTERNATIONAL TRANSPORT LIMITED (CONTINUED)



Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.




Joanne Fox BA FCA (Senior Statutory Auditor)
for and on behalf of
BW Audit Ltd
Chartered Accountants
Statutory Auditors
Berry & Warren
54 Thorpe Road
Norwich
NR1 1RY

8 December 2025
Page 8

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
16,155,922
17,939,376

Cost of sales
  
(13,669,816)
(14,161,115)

Gross profit
  
2,486,106
3,778,261

Administrative expenses
  
(2,678,529)
(4,208,028)

Other operating income
  
722
2,412

Operating loss
 6 
(191,701)
(427,355)

Interest receivable and similar income
 10 
51,710
41,837

Interest payable and similar expenses
 11 
(144,683)
(206,486)

Loss before taxation
  
(284,674)
(592,004)

Tax on loss
 12 
(37,335)
60,436

Loss for the financial year
  
(322,009)
(531,568)

  

Currency translation differences
  
(14,191)
1,926

Other comprehensive income for the year
  
(14,191)
1,926

Total comprehensive income for the year
  
(336,200)
(529,642)

(Loss) for the year attributable to:
  

Owners of the parent company
  
(322,009)
(531,568)

  
(322,009)
(531,568)

The notes on pages 18 to 36 form part of these financial statements.

Page 9

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
REGISTERED NUMBER: 01423116

CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 15 
5,458,234
6,683,957

  
5,458,234
6,683,957

Current assets
  

Stocks
 17 
113,802
138,904

Debtors: amounts falling due within one year
 18 
2,428,452
2,684,961

Cash at bank and in hand
 19 
1,303,996
1,351,545

  
3,846,250
4,175,410

Creditors: amounts falling due within one year
 20 
(2,676,742)
(2,725,908)

Net current assets
  
 
 
1,169,508
 
 
1,449,502

Total assets less current liabilities
  
6,627,742
8,133,459

Creditors: amounts falling due after more than one year
 21 
(935,639)
(2,010,409)

Provisions for liabilities
  

Deferred taxation
 24 
(13,253)
-

  
 
 
(13,253)
 
 
-

Net assets
  
5,678,850
6,123,050


Capital and reserves
  

Called up share capital 
 25 
123,500
126,750

Capital redemption reserve
 26 
6,501
3,251

Profit and loss account
 26 
5,548,849
5,993,049

  
5,678,850
6,123,050


Page 10

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
REGISTERED NUMBER: 01423116
    
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mrs R J Wharf
Director

Date: 8 December 2025

The notes on pages 18 to 36 form part of these financial statements.

Page 11

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
REGISTERED NUMBER: 01423116

COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 15 
4,204,737
4,733,377

Investments
 16 
886,081
886,081

  
5,090,818
5,619,458

Current assets
  

Stocks
 17 
104,501
118,829

Debtors: amounts falling due within one year
 18 
2,372,849
2,583,915

Cash at bank and in hand
 19 
1,293,222
1,275,452

  
3,770,572
3,978,196

Creditors: amounts falling due within one year
 20 
(2,130,489)
(2,062,556)

Net current assets
  
 
 
1,640,083
 
 
1,915,640

Total assets less current liabilities
  
6,730,901
7,535,098

  

Creditors: amounts falling due after more than one year
 21 
(591,971)
(1,384,285)

Provisions for liabilities
  

Deferred taxation
 24 
(13,253)
-

  
 
 
(13,253)
 
 
-

Net assets
  
6,125,677
6,150,813

Page 12

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
REGISTERED NUMBER: 01423116
    
COMPANY BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£


Capital and reserves
  

Called up share capital 
 25 
123,500
126,750

Capital redemption reserve
 26 
6,501
3,251

Profit and loss account brought forward
  
6,020,812
6,345,434

Profit/(loss) for the year
  
82,864
(218,622)

Other changes in the profit and loss account

  

(108,000)
(106,000)

Profit and loss account carried forward
 26 
5,995,676
6,020,812

  
6,125,677
6,150,813


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mrs R J Wharf
Director

Date: 8 December 2025

The notes on pages 18 to 36 form part of these financial statements.

Page 13

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
130,001
-
6,628,691
6,758,692



Loss for the year
-
-
(531,568)
(531,568)

Currency translation differences
-
-
1,926
1,926
Total comprehensive income for the year
-
-
(529,642)
(529,642)

Dividends: Equity capital
-
-
(6,000)
(6,000)

Purchase of own shares
-
3,251
(100,000)
(96,749)

Shares cancelled during the year
(3,251)
-
-
(3,251)


Total transactions with owners
(3,251)
3,251
(106,000)
(106,000)



At 1 January 2024
126,750
3,251
5,993,049
6,123,050



Loss for the year
-
-
(322,009)
(322,009)

Currency translation differences
-
-
(14,191)
(14,191)
Total comprehensive income for the year
-
-
(336,200)
(336,200)

Dividends: Equity capital
-
-
(8,000)
(8,000)

Purchase of own shares
-
3,250
(100,000)
(96,750)

Shares cancelled during the year
(3,250)
-
-
(3,250)


Total transactions with owners
(3,250)
3,250
(108,000)
(108,000)


At 31 December 2024
123,500
6,501
5,548,849
5,678,850


The notes on pages 18 to 36 form part of these financial statements.

Page 14

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
130,001
-
6,345,434
6,475,435



Loss for the year
-
-
(218,622)
(218,622)
Total comprehensive income for the year
-
-
(218,622)
(218,622)

Dividends: Equity capital
-
-
(6,000)
(6,000)

Purchase of own shares
-
3,251
(100,000)
(96,749)

Shares cancelled during the year
(3,251)
-
-
(3,251)


Total transactions with owners
(3,251)
3,251
(106,000)
(106,000)



At 1 January 2024
126,750
3,251
6,020,812
6,150,813



Profit for the year
-
-
82,864
82,864
Total comprehensive income for the year
-
-
82,864
82,864

Dividends: Equity capital
-
-
(8,000)
(8,000)

Purchase of own shares
-
3,250
(100,000)
(96,750)

Shares cancelled during the year
(3,250)
-
-
(3,250)


Total transactions with owners
(3,250)
3,250
(108,000)
(108,000)


At 31 December 2024
123,500
6,501
5,995,676
6,125,677


The notes on pages 18 to 36 form part of these financial statements.

Page 15

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Loss for the financial year
(322,009)
(531,568)

Adjustments for:

Depreciation of tangible assets
1,023,656
1,504,232

Loss on disposal of tangible assets
(92,666)
123,365

Interest paid
144,683
206,486

Interest received
(51,710)
(41,837)

Taxation charge
37,335
(60,436)

Decrease/(increase) in stocks
25,102
(17,576)

Decrease in debtors
233,407
322,599

Increase/(decrease) in creditors
104,575
(330,134)

Corporation tax received/(paid)
-
(1,549)

Net cash generated from operating activities

1,102,373
1,173,582


Cash flows from investing activities

Purchase of tangible fixed assets
(92,513)
(483,407)

Sale of tangible fixed assets
495,007
734,828

Interest received
51,710
41,837

Net cash from investing activities

454,204
293,258
Page 16

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


2024
2023

£
£



Cash flows from financing activities

Purchase of ordinary shares
(100,000)
(100,000)

Repayment of loans
(62,738)
(56,878)

Repayment of finance leases
(1,359,618)
(1,438,310)

Loans due from/(repaid to) directors
(203)
590

Dividends paid
(8,000)
(6,000)

Interest paid
(48,127)
(53,080)

HP interest paid
(96,556)
(153,406)

Net cash used in financing activities
(1,675,242)
(1,807,084)

Net (decrease) in cash and cash equivalents
(118,665)
(340,244)

Cash and cash equivalents at beginning of year
1,351,545
1,637,291

Foreign exchange gains and losses
71,116
54,498

Cash and cash equivalents at the end of year
1,303,996
1,351,545


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
1,303,996
1,351,545

1,303,996
1,351,545



CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2024






At 1 January 2024
Cash flows
New finance leases
Other non-cash changes
At 31 December 2024
£

£

£

£

£

Cash at bank and in hand

1,351,545

(118,665)

-

71,116

1,303,996

Debt due after 1 year

(99,243)

-

-

68,997

(30,246)

Debt due within 1 year

(62,820)

61,961

-

(68,997)

(69,856)

Finance leases

(3,247,769)

1,359,618

(193,068)

-

(2,081,219)


(2,058,287)
1,302,914
(193,068)
71,116
(877,325)

The notes on pages 18 to 36 form part of these financial statements.

Page 17

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Matthews International Transport 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.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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires group management to exercise judgment in applying the group's accounting policies (see note 3).

The company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the company and its own subsidiaries ("the group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

 
2.3

Going concern

At the time of signing the financial statements, the Directors have considered the continued economic uncertainty and its impact on the group. They have prepared forecasts and considered the financial strength of the group along with the range of measures that they have taken which are mitigating against the economic conditions.

Based on this, the Directors have concluded that they have a reasonable expectation that the group will continue for the foreseeable future, being at least twelve months from the date of signing these financial statements. They therefore believe it is appropriate to continue to prepare the financial statements on a going concern basis.

Page 18

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

On consolidation, the results of overseas operations are translated into Sterling at rates approximating to those ruling when the transactions took place. All assets and liabilities of overseas operations are translated at the rate ruling at the reporting date. Exchange differences arising on translating the opening net assets at opening rate and the results of overseas operations at actual rate are recognised in other comprehensive income.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the group 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 and the company has discharged its responsibilities, being the delivery date, and when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the group 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.

 
2.6

Operating leases: the group as lessee

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

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 19

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.9

Pensions

Defined contribution pension plan

The group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the group pays fixed contributions into a separate entity. Once the contributions have been paid the group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the group in independently administered funds.

 
2.10

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 and the group operate and generate 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.


Page 20

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

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.

At each reporting date the group assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, or if held under finance lease, over the lease term, whichever is shorter.

Depreciation is provided on the following basis:

Leasehold property
-
2 to 15% reducing balance
Fixtures and fittings
-
20 to 25% straight line and reducing balance
Lorries and units
-
8 to 20% 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.

 
2.12

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.13

Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the group's cash management.

Page 21

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.17

Financial instruments

The group only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from and to related parties.

 
2.18

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

In applying the group's accounting policies, the Directors are required to make judgements, estimates and assumptions. These are continually evaluated and are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of revision and future periods, if the revision affects both current and future periods.  

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are:

Depreciation of tangible fixed assets

An allowance for depreciation is made against tangible fixed assets and charged to the profit and loss over the useful economic lives of the assets. The useful economic life assessment of an asset is based on the time in which benefits of the asset are realised to the group. See note 15 for the net carrying value of the tangible fixed assets and accounting policy for the useful economic lives for each class of asset.

Page 22

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

2024
2023
£
£

Turnover
16,155,922
17,939,376

16,155,922
17,939,376


Analysis of turnover by country of destination:

2024
2023
£
£

United Kingdom
13,351,437
12,416,057

Rest of Europe
2,804,485
5,523,319

16,155,922
17,939,376



5.


Other operating income

2024
2023
£
£

Other operating income
722
2,412

722
2,412



6.


Operating loss

The operating loss is stated after charging:

2024
2023
£
£

Exchange differences
(140,110)
42,596

Other operating lease rentals
72,160
98,707

Page 23

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Auditors' remuneration

During the year, the group obtained the following services from the company's auditors:


2024
2023
£
£

Fees payable to the company's auditors for the audit of the consolidated and parent company's financial statements
18,500
17,650


8.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Wages and salaries
4,923,448
5,690,491
3,678,260
4,022,096

Social security costs
333,784
368,422
320,788
336,842

Cost of defined contribution scheme
57,602
72,654
57,602
72,654

5,314,834
6,131,567
4,056,650
4,431,592


The average monthly number of employees, including the directors, during the year was as follows:



Group
Group
Company
Company
        2024
        2023
        2024
        2023
            No.
            No.
            No.
            No.









Drivers
117
146
68
84



Administration and operations
22
30
20
18



Directors
4
5
4
5

143
181
92
107

Page 24

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
114,919
191,367

Group contributions to defined contribution pension schemes
4,181
13,326

119,100
204,693


During the year retirement benefits were accruing to 1 director (2023 - 2) in respect of defined contribution pension schemes.


10.


Interest receivable

2024
2023
£
£


Other interest receivable
51,710
41,837

51,710
41,837


11.


Interest payable and similar expenses

2024
2023
£
£


Bank interest payable
48,127
53,080

Finance leases and hire purchase contracts
96,556
153,406

144,683
206,486

Page 25

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Taxation


2024
2023
£
£


Foreign tax


Foreign tax on income for the year
-
1,549

-
1,549

Total current tax
-
1,549

Deferred tax


Origination and reversal of timing differences
37,335
(61,985)

Total deferred tax
37,335
(61,985)


Tax on loss
37,335
(60,436)

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%). The differences are explained below:

2024
2023
£
£


Loss on ordinary activities before tax
(284,674)
(592,004)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
(71,169)
(139,121)

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
149
37

Fixed asset adjustments
7,550
7,438

Foreign losses/(profits) not subject to corporation tax
100,805
73,380

Difference in tax rates
-
(3,719)

Foreign tax charge
-
1,549

Total tax charge for the year
37,335
(60,436)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 26

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Dividends

2024
2023
£
£

Ordinary


Interim
8,000
6,000

8,000
6,000


14.


Parent company profit for the year

The company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The profit after tax of the parent company for the year was £82,864 (2023 - loss £218,622).

Page 27

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

15.


Tangible fixed assets

Group






Improvements to property
Short-term leasehold property
Fixtures and fittings
Lorries and units
Total

£
£
£
£
£



Cost or valuation


At 1 January 2024
97,922
277,451
342,895
11,574,061
12,292,329


Additions
-
28,750
26,600
230,231
285,581


Disposals
(6,698)
-
(27,945)
(1,234,111)
(1,268,754)


Exchange adjustments
(6,458)
-
(160)
(126,289)
(132,907)



At 31 December 2024

84,766
306,201
341,390
10,443,892
11,176,249



Depreciation


At 1 January 2024
43,474
85,719
209,015
5,270,164
5,608,372


Charge for the year on owned assets
41,649
30,198
32,639
272,509
376,995


Charge for the year on financed assets
-
-
-
646,661
646,661


Disposals
(698)
-
(9,706)
(856,009)
(866,413)


Exchange adjustments
341
-
(2,891)
(45,050)
(47,600)



At 31 December 2024

84,766
115,917
229,057
5,288,275
5,718,015



Net book value



At 31 December 2024
-
190,284
112,333
5,155,617
5,458,234



At 31 December 2023
54,448
191,732
133,880
6,303,897
6,683,957

Page 28

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

           15.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Lorries and units
3,869,917
4,527,270

3,869,917
4,527,270


Company






Short-term leasehold property
Fixtures and fittings
Lorries and units
Total

£
£
£
£

Cost or valuation


At 1 January 2024
277,451
301,847
8,946,109
9,525,407


Additions
28,750
26,600
230,231
285,581


Disposals
-
-
(560,836)
(560,836)



At 31 December 2024

306,201
328,447
8,615,504
9,250,152



Depreciation


At 1 January 2024
85,719
192,670
4,513,641
4,792,030


Charge for the year on owned assets
30,198
29,204
158,532
217,934


Charge for the year on financed assets
-
-
492,220
492,220


Disposals
-
-
(456,769)
(456,769)



At 31 December 2024

115,917
221,874
4,707,624
5,045,415



Net book value



At 31 December 2024
190,284
106,573
3,907,880
4,204,737



At 31 December 2023
191,732
109,177
4,432,468
4,733,377






Page 29

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

           15.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Lorries and units
2,937,150
3,385,706

2,937,150
3,385,706


16.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
886,081



At 31 December 2024
886,081





Subsidiary undertaking


The following was a subsidiary undertaking of the company:

Name

Registered office

Principal activity

Class of shares

Holding

Safe Guard Spedition SRL
Str Cornelia Bodea no 16, 310232, Ard, Romania
Haulier
Ordinary
100%

Page 30

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Stocks

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Finished goods and goods for resale
113,802
138,904
104,501
118,829

113,802
138,904
104,501
118,829


The difference between purchase price or production cost of stocks and their replacement cost is not material.


18.


Debtors

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Trade debtors
2,140,621
2,433,256
1,823,616
1,951,640

Amounts owed by group undertakings
-
-
339,017
487,484

Other debtors
81,901
72,099
25,078
7,829

Prepayments and accrued income
205,930
155,524
185,138
112,880

Deferred taxation
-
24,082
-
24,082

2,428,452
2,684,961
2,372,849
2,583,915



19.


Cash and cash equivalents

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Cash at bank and in hand
1,303,996
1,351,545
1,293,222
1,275,452

1,303,996
1,351,545
1,293,222
1,275,452


Page 31

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

20.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Bank loans
68,665
62,406
68,665
62,406

Trade creditors
1,032,066
977,863
803,133
611,216

Other taxation and social security
184,572
186,678
161,218
172,645

Obligations under finance lease and hire purchase contracts
1,175,826
1,336,603
898,987
1,058,707

Other creditors
30,321
22,256
13,194
17,480

Accruals and deferred income
185,292
140,102
185,292
140,102

2,676,742
2,725,908
2,130,489
2,062,556



21.


Creditors: Amounts falling due after more than one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Bank loans
30,246
99,243
30,246
99,243

Net obligations under finance leases and hire purchase contracts
905,393
1,911,166
561,725
1,285,042

935,639
2,010,409
591,971
1,384,285




Page 32

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

22.


Loans


Analysis of the maturity of loans is given below:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Amounts falling due within one year

Bank loans
68,665
62,406
68,665
62,406


68,665
62,406
68,665
62,406


Amounts falling due 2-5 years

Bank loans
30,246
99,243
30,246
99,243


30,246
99,243
30,246
99,243


98,911
161,649
98,911
161,649


Bank loans are repayable by instalments. Interest is chargeable on the bank loan at a fixed rate of 8.9%.  The loan expires in May 2026.


23.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Within one year
1,175,826
1,336,603
898,987
1,058,707

Between 1-5 years
905,393
1,911,166
561,725
1,285,042

2,081,219
3,247,769
1,460,712
2,343,749

Amounts due under finance leases and similar hire purchase agreements are secured on the assets to which they relate.

Page 33

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

24.


Deferred taxation


Group



2024
2023


£

£






At beginning of year
(24,082)
37,903


Credited to profit or loss
37,335
(61,985)



At end of year
13,253
(24,082)

Company


2024
2023


£

£






At beginning of year
(24,082)
37,903


Charged to profit or loss
37,335
(61,985)



At end of year
13,253
(24,082)

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Accelerated capital allowances
685,893
718,681
685,893
718,681

Tax losses carried forward
(672,640)
(742,763)
(672,640)
(742,763)

13,253
(24,082)
13,253
(24,082)


25.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



123,500 (2023 - 126,750) Ordinary shares of £1.00 each
123,500
126,750


Page 34

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

26.


Reserves

Capital redemption reserve

The capital redemption reserve represents the nominal value of ordinary shares cancelled. During the year ended 31 December 2024, the company repurchased 3,250 (2023 - 3,251) Ordinary shares for a consideration of £100,000 (2024 - £100,000). This is a non-distributable reserve.

Profit and loss account

The profit and loss account represents cumulative profits or losses, net of dividends paid and other adjustments.


27.


Pension commitments

The group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the group  in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £57,602 (2023 - £72,654). Contributions totalling £11,283 (2023 - £16,330) were payable to the fund at the balance sheet date and are included in creditors.


28.


Commitments under operating leases

At 31 December 2024 the group and the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Not later than 1 year
215,268
126,904
215,268
126,904

Later than 1 year and not later than 5 years
208,068
87,500
208,068
87,500

Later than 5 years
216,000
-
216,000
-

639,336
214,404
639,336
214,404


29.


Transactions with directors

At the year end the company was owed £1,051 (2023 - £71) by J Matthews. The maximum amount outstanding during the year was £1,087

At the year end the company owed T A Matthews £1,191 
(2023 - £414).

Page 35

 
MATTHEWS INTERNATIONAL TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

30.


Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The company has entered into transactions with the Matthews Pension Scheme, a scheme of which Mr T A Matthews and Mrs L Matthews are both Trustees and members. During the year, the company paid rent on premises owned by the scheme at a cost of £38,144 (2023 - £25,000).  At the year end £29,548 (2023 - £11,324) was outstanding and included within creditors. The company recharged costs to the pension scheme in the year amounting to £55,934 (2023 - £Nil).No amounts were outstanding at the year end.


In the prior year 3,251 Ordinary Shares held by R G Matthews were repurchased for £100,000 during the year. In March 2024 a further 3,250 Ordinary shares were repurchased for £100,000. On exit from the business in 2023 R G Matthews received a company vehicle with a net book value of £21,229 for £nil consideration.
The key management personnel are considered to be the directors.

 
Page 36