REGISTERED NUMBER: 07152312 (England and Wales)

Matter Of Form Ltd

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

A Sharma

F C Moore

REGISTERED OFFICE:

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

REGISTERED NUMBER:

07152312 (England and Wales)

ACCOUNTANTS:

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Matter Of Form Ltd for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Matter Of Form Ltd, as a body, in accordance with the terms of our engagement letter dated 1 February 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Matter Of Form Ltd and state those matters that we have agreed to state to the Board of Directors of Matter Of Form Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Matter Of Form Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Matter Of Form Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Matter Of Form Ltd. You consider that Matter Of Form Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Matter Of Form Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

16 December 2025

FIXED ASSETS

Tangible assets

4

52,096

63,390

Investments

5

-

40,990

52,096

104,380

CURRENT ASSETS

Debtors

6

2,087,166

1,994,208

Cash at bank

481,416

64,943

2,568,582

2,059,151

CREDITORS

Amounts falling due within one year

7

2,899,842

2,677,186

NET CURRENT LIABILITIES

(331,260

)

(618,035

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(279,164

)

(513,655

)

CREDITORS

Amounts falling due after more than one year

8

(89,583

)

(184,583

)

PROVISIONS FOR LIABILITIES

(12,575

)

(9,937

)

NET LIABILITIES

(381,322

)

(708,175

)

CAPITAL AND RESERVES

Called up share capital

400

400

Share premium

24,900

24,900

Retained earnings

(406,622

)

(733,475

)

(381,322

)

(708,175

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

F C Moore - Director

1.	STATUTORY INFORMATION

Matter Of Form Ltd 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

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.

Improvements to property

-

33% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

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.

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 32 (2023 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

8,905

53,656

51,470

136,163

250,194

Additions

-

-

-

9,978

9,978

At 31 December 2024

8,905

53,656

51,470

146,141

260,172

DEPRECIATION

At 1 January 2024

-

35,855

41,450

109,499

186,804

Charge for year

-

5,874

3,306

12,092

21,272

At 31 December 2024

-

41,729

44,756

121,591

208,076

NET BOOK VALUE

At 31 December 2024

8,905

11,927

6,714

24,550

52,096

At 31 December 2023

8,905

17,801

10,020

26,664

63,390

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

40,990

Disposals

(40,990

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

40,990

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

1,425,858

1,411,732

Other debtors

199,345

115,553

Directors' current accounts

10,660

-

VAT

127,881

29,482

Prepayments and accrued income

323,422

437,441

2,087,166

1,994,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

95,000

169,031

Trade creditors

1,148,683

818,369

Corporation tax

3,461

-

Social security and other taxes

205,592

317,755

Other creditors

268,375

215,352

Directors' current accounts

360,889

334,951

Accruals and deferred income

817,842

821,728

2,899,842

2,677,186

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 2-5 years

89,583

184,583

9.	RELATED PARTY DISCLOSURES

Included in Creditors is an amount due to a Director of the company. The amount due to Mr F Moore is £360,889 (2023: £335,777).

Included in Debtors is in an amount due from a Director of the company. The amount due from A Sharma is £10,660 (2023: £826).

At 31st December 2024 Matter of Form Ltd was owed £191,371 (2023: £106,013) from MOF Holdings Ltd (the Parent Company).

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by MOF Holdings Limited which own 100% of the share capital.