BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity is that of television presentation, related writing, journalism and selling art. 27 March 2026 0 0 04494107 2025-07-31 04494107 2024-07-31 04494107 2023-07-31 04494107 2024-08-01 2025-07-31 04494107 2023-08-01 2024-07-31 04494107 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04494107 uk-curr:PoundSterling 2024-08-01 2025-07-31 04494107 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04494107 uk-bus:FullAccounts 2024-08-01 2025-07-31 04494107 uk-core:ShareCapital 2025-07-31 04494107 uk-core:ShareCapital 2024-07-31 04494107 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 04494107 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 04494107 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 04494107 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 04494107 uk-bus:FRS102 2024-08-01 2025-07-31 04494107 uk-core:PlantMachinery 2024-08-01 2025-07-31 04494107 uk-core:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 04494107 uk-core:MotorVehicles 2024-08-01 2025-07-31 04494107 uk-core:WithinOneYear 2025-07-31 04494107 uk-core:WithinOneYear 2024-07-31 04494107 2024-08-01 2025-07-31 04494107 uk-bus:Director1 2024-08-01 2025-07-31 04494107 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 04494107

Matthew Collings Limited

Unaudited Financial Statements

for the financial year ended 31 July 2025

Matthew Collings Limited

Company Registration Number: 04494107

BALANCE SHEET

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 41 |  | 55
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 1,485 |  | 4,154
Cash at bank and in hand |  |  | 2,166 |  | 1,644
|  |  | ───────── |  | ─────────
|  |  | 3,651 |  | 5,798
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (5,182) |  | (3,825)
|  |  | ───────── |  | ─────────
Net Current (Liabilities)/Assets |  |  | (1,531) |  | 1,973
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (1,490) |  | 2,028
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | (1,492) |  | 2,026
|  |  | ───────── |  | ─────────
Shareholders' (Deficit)/Funds |  |  | (1,490) |  | 2,028
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 27 March 2026 and signed on its behalf by

Mr Matthew Collings |  |  |  |  |
Director |  |  |  |  |

Matthew Collings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| Matthew Collings Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 04494107. The registered office of the company is 68 Sandown Road, West Malling, Kent, ME19 6NR, United Kingdom. The principal activity is that of television presentation, related writing, journalism and selling art. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: ? the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; ? the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ? the amount of revenue can be measured reliably; ? it is probable that the economic benefits associated with the transaction will flow to the Company; and ? the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% reducing balance
|  | Fixtures, fittings and equipment | - | 25% reducing balance
|  | Motor vehicles | - | 25% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| The financial statements have been prepared on a going concern basis. The company has received representations from the directors that they will continue to support the company for at least twelve months from the date of approval of these financial statements, or until alternative funding has been obtained, such that the company's liabilities can be met as they fall due. When the company made the dividend declaration, the directors considered the profitability of the company in accordance with Part 23 of the Companies Act 2006 and assessed whether sufficient profits were available for distribution. Since that date, losses have occurred that result in a net liability position at the year end.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).

5. | Tangible assets
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 August 2024 | 1,040 | 14,383 | 3,500 | 18,923
|  | ───────── | ───────── | ───────── | ─────────
| At 31 July 2025 | 1,040 | 14,383 | 3,500 | 18,923
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 1,038 | 14,339 | 3,491 | 18,868
| Charge for the financial year | 1 | 11 | 2 | 14
|  | ───────── | ───────── | ───────── | ─────────
| At 31 July 2025 | 1,039 | 14,350 | 3,493 | 18,882
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 1 | 33 | 7 | 41
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 2 | 44 | 9 | 55
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Directors' current accounts (Note 8) | 1,485 | 4,154
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation | 4,287 | 2,930
| Accruals | 895 | 895
|  | ───────── | ─────────
|  | 5,182 | 3,825
|  | ═════════ | ═════════

8. | Directors' advances, credits and guarantees
| During the financial year, the company made a loan to a director amounting to £1,485. The loan is interest free and was repaid on 31 December 2025.