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COMPANY REGISTRATION NUMBER: 14306885

Matthew Collingwood Limited

Filleted Unaudited Financial Statements

31 December 2025

Matthew Collingwood Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 5 | 161,742 | 152,633

Current assets

Debtors | 6 | 251,566 | 317,996
Investments | 7 | 306 | –
Cash at bank and in hand | 906,129 | 788,973
| ------------ | ------------
| 1,158,001 | 1,106,969

Creditors: amounts falling due within one year | 8 | 12,554 | 12,650
| ------------ | ------------
Net current assets | 1,145,447 | 1,094,319
| ------------ | ------------
Total assets less current liabilities | 1,307,189 | 1,246,952
| ------------ | ------------
Net assets | 1,307,189 | 1,246,952
| ------------ | ------------

Capital and reserves

Called up share capital | 9 | 100 | 100
Profit and loss account | 1,307,089 | 1,246,852
| ------------ | ------------
Shareholder funds | 1,307,189 | 1,246,952
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Matthew Collingwood Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 27 February 2026 , and are signed on behalf of the board by:

M J Collingwood |
Director |

Company registration number: 14306885

Matthew Collingwood Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camomile House, 6 Embassy Drive, Edgbaston, Birmingham, B15 1TP, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS102
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of 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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Average number of employees
The average number of persons employed by the company during the year amounted to Nil (2024:Nil).
5. Investments

| Other investments other than loans
| £
Cost |
At 1 January 2025 | 152,633
Additions | 9,109
| ---------
At 31 December 2025 | 161,742
| ---------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ---------

Carrying amount |
At 31 December 2025 | 161,742
| ---------
At 31 December 2024 | 152,633
| ---------

At the year end Matthew Collingwood Limited held the following fixed asset investments:
- A £1 Z ordinary share in VIQU Limited, a company registered in England and Wales.
- Costs incurred to date of £161,741 (2024: £152,632) in relation to the purchase and
restoration of a classic motor vehicle.
6. Debtors

| 2025 | 2024
| £ | £
Amounts owed by related parties | 50,000 | 50,000
Prepayments and accrued income | 11,566 | 17,896
Director's loan account | – | 100
Other debtors | 190,000 | 250,000
| --------- | ---------
| 251,566 | 317,996
| --------- | ---------

Included within other debtors is a balance of £nil (2024: £150,000) relating to loans made to a third party where the capital repayments are due after 1 year.
7. Investments

| 2025 | 2024
| £ | £
Amounts held by investment managers | 306 | –
| ---- | ----

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to related parties | 250 | 250
Accruals and deferred income | – | 600
Corporation tax | 9,898 | 11,800
Director loan accounts | 2,406 | –
| -------- | --------
| 12,554 | 12,650
| -------- | --------

9. Called up share capital
Authorised share capital

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

10. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| M J Collingwood | 100 | ( 2,506) | ( 2,406)
|  | ---- | ------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| M J Collingwood | 100 | – | 100
|  | ---- | ---- | ----

11. Related party transactions
Assern Properties Limited At the year end, there is an amount of £50,000 (2024: £50,000) included within amounts owed by related parties due from Assern Properties Limited, a company in which M J Collingwood is a director and shareholder. This debtor balance is a short term loan which is repayable on demand. VIQU Limited During the year the company received dividends of £430,009 (2024: £342,000) and had purchases of £nil (2024: £10,290) from VIQU Limited, a company in which Matthew Collingwood Limited owns a minority shareholding, and M J Collingwood is also and director a shareholder. At the year end there is also an amount of £250 (2024: £250) included within amounts owed to related parties.