REGISTERED NUMBER: 05260767 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

C & S MATHEWS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C W Mathews

Mrs S W Mathews

SECRETARY:

Mrs S W Mathews

REGISTERED OFFICE:

Mill Race, New Road

Aldham

Colchester

CO6 3QT

REGISTERED NUMBER:

05260767 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Tangible assets

4

4,489

5,329

CURRENT ASSETS

Debtors

5

4,081

6,468

Cash at bank

27,033

20,322

31,114

26,790

CREDITORS

Amounts falling due within one year

6

23,916

25,925

NET CURRENT ASSETS

7,198

865

TOTAL ASSETS LESS CURRENT LIABILITIES

11,687

6,194

CREDITORS

Amounts falling due after more than one year

7

(392

)

(1,488

)

PROVISIONS FOR LIABILITIES

(63

)

(100

)

NET ASSETS

11,232

4,606

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

9

11,032

4,406

SHAREHOLDERS' FUNDS

11,232

4,606

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 7 January 2026 and were signed on its behalf by:

C W Mathews - Director

1.	STATUTORY INFORMATION

C & S Mathews 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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.

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

-

15% on reducing balance

Plant and machinery

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

99,296

10,225

950

110,471

DEPRECIATION

At 1 November 2024

94,366

9,901

875

105,142

Charge for year

740

81

19

840

At 31 October 2025

95,106

9,982

894

105,982

NET BOOK VALUE

At 31 October 2025

4,190

243

56

4,489

At 31 October 2024

4,930

324

75

5,329

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,126

3,468

Prepayments and accrued income

2,955

3,000

4,081

6,468

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,117

6,529

Corporation tax

15,607

15,350

Social security and other taxes

592

546

Accruals and deferred income

3,600

3,500

23,916

25,925

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors long term loan

392

1,488

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

9.

RESERVES

Retained

earnings

£

At 1 November 2024

4,406

Profit for the year

56,626

Dividends

(50,000

)

At 31 October 2025

11,032

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £50,000 (2024 - £48,000) were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of Mr C W Mathews and Mrs S W Mathews who between them own all of the issued share capital.