REGISTERED NUMBER: 01520839 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

David Mather Supplies Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

I Mather

E J Mather

A D Mather

REGISTERED OFFICE:

Stanley Street

Rear Of 6 Knowsley Street

Cheetham Hill

Manchester

M8 8GF

REGISTERED NUMBER:

01520839 (England and Wales)

ACCOUNTANTS:

Summit Accountants Limited

M.01 Tomorrow

MediaCityUK

Salford

Greater Manchester

M50 2AB

FIXED ASSETS

Tangible assets

4

12,933

22,162

CURRENT ASSETS

Stocks

251,359

415,277

Debtors

5

848,249

821,461

Cash at bank and in hand

436,661

363,905

1,536,269

1,600,643

CREDITORS

Amounts falling due within one year

6

257,533

321,862

NET CURRENT ASSETS

1,278,736

1,278,781

TOTAL ASSETS LESS CURRENT LIABILITIES

1,291,669

1,300,943

CREDITORS

Amounts falling due after more than one year

7

-

15,845

NET ASSETS

1,291,669

1,285,098

CAPITAL AND RESERVES

Called up share capital

980

980

Share premium

6,989

6,989

Retained earnings

1,283,700

1,277,129

1,291,669

1,285,098

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 21 May 2026 and were signed on its behalf by:

E J Mather - Director

1.	STATUTORY INFORMATION

David Mather Supplies Limited 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 statement 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is recognised when, and to the extent that, the company obtains the right to consideration. The point of recognition is after the service has been performed, when the risk and rewards associated with the goods/services have been transferred or in accordance with contractual terms. Turnover excludes value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 15% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

107,874

Additions

998

Disposals

(30,636

)

At 31 December 2025

78,236

DEPRECIATION

At 1 January 2025

85,712

Charge for year

10,227

Eliminated on disposal

(30,636

)

At 31 December 2025

65,303

NET BOOK VALUE

At 31 December 2025

12,933

At 31 December 2024

22,162

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

295,866

310,441

Amounts owed by group undertakings

450,000

450,000

Other debtors

102,383

61,020

848,249

821,461

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

7,017

10,333

Hire purchase contracts

8,836

16,771

Trade creditors

131,030

166,639

Taxation and social security

108,686

125,948

Other creditors

1,964

2,171

257,533

321,862

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

7,009

Hire purchase contracts

-

8,836

-

15,845

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

8,836

25,606

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As of 31 December 2025, the directors owed the company £5,000 (2024 - £5,000).

No formal repayment terms have been agreed.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is the holding company David Mather Supplies Holdings Limited, a company registered in England and Wales, registration number 12089188. The address of the registered office is Stanley Street, Rear of 6 Knowsley Street, Cheetham Hill, Manchester, M8 8GF. The company is a majority shareholder of David Mather Supplies Limited.

The ultimate controlling party is E J Mather, who is a director of David Mather Supplies Limited and a director and majority shareholder of David Mather Supplies Holdings Limited.