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Registered number: 11387533
Matoha Instrumentation Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2025
Peter Jarman LLP
Matoha Instrumentation Ltd.
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Matoha Instrumentation Ltd.
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 11387533

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 28,323 |  | 17,840
Investments | 5 |  | 76,276 |  | 96,136
|  |  | 104,599 |  | 113,976
CURRENT ASSETS
Stocks | 6 | 193,140 |  | 127,908 |
Debtors | 7 | 156,411 |  | 123,660 |
Cash at bank and in hand |  | 528,057 |  | 134,346 |
|  | 877,608 |  | 385,914 |
Creditors: Amounts Falling Due Within One Year | 8 | (104,114 ) |  | (79,926 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 773,494 |  | 305,988
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 878,093 |  | 419,964
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (13,144 ) |  | (280,912 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,381 ) |  | (3,390 )
NET ASSETS |  |  | 859,568 |  | 135,662
CAPITAL AND RESERVES
Called up share capital | 10 |  | 21 |  | 17
Share premium account |  |  | 934,904 |  | 129,993
Income Statement |  |  | (75,357 ) |  | 5,652
SHAREHOLDERS' FUNDS |  |  | 859,568 |  | 135,662

Page 1
Page 2
Matoha Instrumentation Ltd.
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr M Holicky Director
18/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Matoha Instrumentation Ltd.
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Matoha Instrumentation Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11387533 . The registered office is 94 Chandler Way, London, SE15 6GU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% on a reducing balance basis
Fixtures & Fittings | 20% on a reducing balance basis
Computer Equipment | 20% on a reducing balance basis

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
Page 3
Page 4
Matoha Instrumentation Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 14,855 | 959 | 8,492 | 24,306
Additions | 3,017 | 5,348 | 6,474 | 14,839
As at 31 May 2025 | 17,872 | 6,307 | 14,966 | 39,145
Depreciation
As at 1 June 2024 | 4,335 | 176 | 1,955 | 6,466
Provided during the period | 2,274 | 309 | 1,773 | 4,356
As at 31 May 2025 | 6,609 | 485 | 3,728 | 10,822
Net Book Value
As at 31 May 2025 | 11,263 | 5,822 | 11,238 | 28,323
As at 1 June 2024 | 10,520 | 783 | 6,537 | 17,840

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 96,136
Disposals | (19,860 )
As at 31 May 2025 | 76,276
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 76,276
As at 1 June 2024 | 96,136

6. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 193,140 |  | 127,908

7. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 58,199 |  | 40,892
Other debtors | 98,212 |  | 82,768
| 156,411 |  | 123,660

Page 4
Page 5
Matoha Instrumentation Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 40,820 |  | 47,841
Other creditors | 53,882 |  | 27,176
Taxation and social security | 9,412 |  | 4,909
| 104,114 |  | 79,926

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 137,000
Other creditors | 13,144 |  | 143,912
| 13,144 |  | 280,912

10. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 21 |  | 17

Page 5