2024-01-01 2024-12-31 2024-12-31 false 10495309 Matrix Traffic and Transport Data Limited 2026-02-06 82990 false iso4217:GBP xbrli:pure 10495309 2023-12-31 10495309 2024-12-31 10495309 2024-01-01 2024-12-31 10495309 2022-12-31 10495309 2023-12-31 10495309 2023-01-01 2023-12-31 10495309 bus:SmallEntities 2024-01-01 2024-12-31 10495309 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10495309 bus:FullAccounts 2024-01-01 2024-12-31 10495309 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10495309 core:WithinOneYear 2024-12-31 10495309 core:AfterOneYear 2024-12-31 10495309 core:WithinOneYear 2023-12-31 10495309 core:AfterOneYear 2023-12-31 10495309 core:ShareCapital 2024-12-31 10495309 core:SharePremium 2024-12-31 10495309 core:RevaluationReserve 2024-12-31 10495309 core:OtherReservesSubtotal 2024-12-31 10495309 core:RetainedEarningsAccumulatedLosses 2024-12-31 10495309 core:ShareCapital 2023-12-31 10495309 core:SharePremium 2023-12-31 10495309 core:RevaluationReserve 2023-12-31 10495309 core:OtherReservesSubtotal 2023-12-31 10495309 core:RetainedEarningsAccumulatedLosses 2023-12-31 10495309 core:LandBuildings 2024-12-31 10495309 core:PlantMachinery 2024-12-31 10495309 core:Vehicles 2024-12-31 10495309 core:FurnitureFittings 2024-12-31 10495309 core:OfficeEquipment 2024-12-31 10495309 core:NetGoodwill 2024-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 10495309 core:ListedExchangeTraded 2024-12-31 10495309 core:UnlistedNon-exchangeTraded 2024-12-31 10495309 core:LandBuildings 2023-12-31 10495309 core:PlantMachinery 2023-12-31 10495309 core:Vehicles 2023-12-31 10495309 core:FurnitureFittings 2023-12-31 10495309 core:OfficeEquipment 2023-12-31 10495309 core:NetGoodwill 2023-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 10495309 core:ListedExchangeTraded 2023-12-31 10495309 core:UnlistedNon-exchangeTraded 2023-12-31 10495309 core:LandBuildings 2024-01-01 2024-12-31 10495309 core:PlantMachinery 2024-01-01 2024-12-31 10495309 core:Vehicles 2024-01-01 2024-12-31 10495309 core:FurnitureFittings 2024-01-01 2024-12-31 10495309 core:OfficeEquipment 2024-01-01 2024-12-31 10495309 core:NetGoodwill 2024-01-01 2024-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 10495309 core:ListedExchangeTraded 2024-01-01 2024-12-31 10495309 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 10495309 core:MoreThanFiveYears 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments 2024-12-31 10495309 core:Non-currentFinancialInstruments 2023-12-31 10495309 dpl:CostSales 2024-01-01 2024-12-31 10495309 dpl:DistributionCosts 2024-01-01 2024-12-31 10495309 core:LandBuildings 2024-01-01 2024-12-31 10495309 core:PlantMachinery 2024-01-01 2024-12-31 10495309 core:Vehicles 2024-01-01 2024-12-31 10495309 core:FurnitureFittings 2024-01-01 2024-12-31 10495309 core:OfficeEquipment 2024-01-01 2024-12-31 10495309 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 10495309 core:NetGoodwill 2024-01-01 2024-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 10495309 dpl:GroupUndertakings 2024-01-01 2024-12-31 10495309 dpl:ParticipatingInterests 2024-01-01 2024-12-31 10495309 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 10495309 core:ListedExchangeTraded 2024-01-01 2024-12-31 10495309 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 10495309 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 10495309 dpl:CostSales 2023-01-01 2023-12-31 10495309 dpl:DistributionCosts 2023-01-01 2023-12-31 10495309 core:LandBuildings 2023-01-01 2023-12-31 10495309 core:PlantMachinery 2023-01-01 2023-12-31 10495309 core:Vehicles 2023-01-01 2023-12-31 10495309 core:FurnitureFittings 2023-01-01 2023-12-31 10495309 core:OfficeEquipment 2023-01-01 2023-12-31 10495309 dpl:AdministrativeExpenses 2023-01-01 2023-12-31 10495309 core:NetGoodwill 2023-01-01 2023-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2023-01-01 2023-12-31 10495309 dpl:GroupUndertakings 2023-01-01 2023-12-31 10495309 dpl:ParticipatingInterests 2023-01-01 2023-12-31 10495309 dpl:GroupUndertakings core:ListedExchangeTraded 2023-01-01 2023-12-31 10495309 core:ListedExchangeTraded 2023-01-01 2023-12-31 10495309 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 10495309 core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 10495309 core:NetGoodwill 2024-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 10495309 core:LandBuildings 2024-12-31 10495309 core:PlantMachinery 2024-12-31 10495309 core:Vehicles 2024-12-31 10495309 core:FurnitureFittings 2024-12-31 10495309 core:OfficeEquipment 2024-12-31 10495309 core:AfterOneYear 2024-12-31 10495309 core:WithinOneYear 2024-12-31 10495309 core:ListedExchangeTraded 2024-12-31 10495309 core:UnlistedNon-exchangeTraded 2024-12-31 10495309 core:ShareCapital 2024-12-31 10495309 core:SharePremium 2024-12-31 10495309 core:RevaluationReserve 2024-12-31 10495309 core:OtherReservesSubtotal 2024-12-31 10495309 core:RetainedEarningsAccumulatedLosses 2024-12-31 10495309 core:NetGoodwill 2023-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 10495309 core:LandBuildings 2023-12-31 10495309 core:PlantMachinery 2023-12-31 10495309 core:Vehicles 2023-12-31 10495309 core:FurnitureFittings 2023-12-31 10495309 core:OfficeEquipment 2023-12-31 10495309 core:AfterOneYear 2023-12-31 10495309 core:WithinOneYear 2023-12-31 10495309 core:ListedExchangeTraded 2023-12-31 10495309 core:UnlistedNon-exchangeTraded 2023-12-31 10495309 core:ShareCapital 2023-12-31 10495309 core:SharePremium 2023-12-31 10495309 core:RevaluationReserve 2023-12-31 10495309 core:OtherReservesSubtotal 2023-12-31 10495309 core:RetainedEarningsAccumulatedLosses 2023-12-31 10495309 core:NetGoodwill 2022-12-31 10495309 core:IntangibleAssetsOtherThanGoodwill 2022-12-31 10495309 core:LandBuildings 2022-12-31 10495309 core:PlantMachinery 2022-12-31 10495309 core:Vehicles 2022-12-31 10495309 core:FurnitureFittings 2022-12-31 10495309 core:OfficeEquipment 2022-12-31 10495309 core:AfterOneYear 2022-12-31 10495309 core:WithinOneYear 2022-12-31 10495309 core:ListedExchangeTraded 2022-12-31 10495309 core:UnlistedNon-exchangeTraded 2022-12-31 10495309 core:ShareCapital 2022-12-31 10495309 core:SharePremium 2022-12-31 10495309 core:RevaluationReserve 2022-12-31 10495309 core:OtherReservesSubtotal 2022-12-31 10495309 core:RetainedEarningsAccumulatedLosses 2022-12-31 10495309 core:AfterOneYear 2024-01-01 2024-12-31 10495309 core:WithinOneYear 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:CostValuation 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 10495309 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 10495309 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 10495309 core:Non-currentFinancialInstruments core:CostValuation 2023-12-31 10495309 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2023-12-31 10495309 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 10495309 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2023-12-31 10495309 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 10495309 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-12-31 10495309 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-12-31 10495309 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 10495309 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 10495309 bus:Director1 2024-01-01 2024-12-31 10495309 bus:Director2 2024-01-01 2024-12-31

Matrix Traffic and Transport Data Limited

Registered Number
10495309
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Matrix Traffic and Transport Data Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | Andrew Douglas Carmichael
| Martin Campbell Prowse

Registered Address | 4 Mason Court Gillan Way
| Penrith 40 Business Park
| Penrith
| CA11 9GR

Registered Number | 10495309 (England and Wales)

Matrix Traffic and Transport Data Limited
Statement of Financial Position
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 73,450 |  |  |  | 78,622
Investments | 5 |  |  | 111,570 |  |  |  | 111,570
|  |  |  | 185,020 |  |  |  | 190,192
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 15,000 |  |  |  | 12,000 |  |
Debtors | 7 | 33,079 |  |  |  | 62,363 |  |
Cash at bank and on hand |  | 58,054 |  |  |  | 25,206 |  |
|  | 106,133 |  |  |  | 99,569 |  |
Creditors amounts falling due within one year | 8 | (547,726) |  |  |  | (532,847) |  |
Net current assets (liabilities) |  |  |  | (441,593) |  |  |  | (433,278)
Total assets less current liabilities |  |  |  | (256,573) |  |  |  | (243,086)
Creditors amounts falling due after one year | 9 |  |  | (330) |  |  |  | (1,133)
Net assets |  |  |  | (256,903) |  |  |  | (244,219)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | (256,913) |  |  |  | (244,229)
Shareholders' funds |  |  |  | (256,903) |  |  |  | (244,219)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 February 2026, and are signed on its behalf by:
Andrew Douglas Carmichael Director
Martin Campbell Prowse Director Registered Company No. 10495309

Matrix Traffic and Transport Data Limited
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The balance sheet indicates a net deficit of £256,903. However, the accounts have been prepared on a going concern basis on the grounds that the parent company will continue to meet the day to day expenses of the company and as the largest creditor of the company they have continued to provide these funds to the company since the year end.

| Judgements and key sources of estimation uncertainty
--- | ---
| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 10
| Vehicles | 5
| Office Equipment | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 10 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 83,666 |  | 25,300 |  | 3,807 |  | 112,773
| Additions | 5,325 |  | 10,495 |  | 523 |  | 16,343
| Disposals | - |  | (14,600) |  | - |  | (14,600)
| At 31 December 24 | 88,991 |  | 21,195 |  | 4,330 |  | 114,516
| Depreciation and impairment
| At 01 January 24 | 22,226 |  | 9,060 |  | 2,865 |  | 34,151
| Charge for year | 8,899 |  | 4,239 |  | 697 |  | 13,835
| On disposals | - |  | (6,920) |  | - |  | (6,920)
| At 31 December 24 | 31,125 |  | 6,379 |  | 3,562 |  | 41,066
| Net book value
| At 31 December 24 | 57,866 |  | 14,816 |  | 768 |  | 73,450
| At 31 December 23 | 61,440 |  | 16,240 |  | 942 |  | 78,622

4. | Impairment of tangible fixed assets
--- | ---
| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 111,570 |  | 111,570
| At 31 December 24 | 111,570 |  | 111,570
| Net book value
| At 31 December 24 | 111,570 |  | 111,570
| At 31 December 23 | 111,570 |  | 111,570

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 15,000 |  | 12,000
| Total | 15,000 |  | 12,000

7. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 28,439 |  | 56,550
| Other debtors | - |  | 1,700
| Prepayments and accrued income | 4,640 |  | 4,113
| Total | 33,079 |  | 62,363

8. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,594 |  | 6,623
| Bank borrowings and overdrafts | 4,146 |  | 2,625
| Amounts owed to related parties | 518,716 |  | 501,061
| Taxation and social security | 18,867 |  | 18,370
| Other creditors | 1,604 |  | 1,411
| Accrued liabilities and deferred income | 1,799 |  | 2,757
| Total | 547,726 |  | 532,847

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 330 |  | 1,133
| Total | 330 |  | 1,133

10. | Provisions for liabilities
--- | ---
| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

11. | Controlling party
--- | ---
| The ultimate controlling party is the parent company Matrix Traffic and Transport Data Pty Ltd, Brisbane QLD 4000, which is incorporated in Australia.