REGISTERED NUMBER: 05904393 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Matrix Marketing & Distribution Services

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

M E Longman

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

05904393 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

79,657

83,699

79,657

83,699

CURRENT ASSETS

Stocks

3,801

6,876

Debtors

6

22,063

27,029

Cash at bank

6,968

10,369

32,832

44,274

CREDITORS

Amounts falling due within one year

7

102,107

109,690

NET CURRENT LIABILITIES

(69,275

)

(65,416

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,382

18,283

CREDITORS

Amounts falling due after more than one year

8

(24,584

)

(29,941

)

PROVISIONS FOR LIABILITIES

(3,261

)

(3,744

)

NET LIABILITIES

(17,463

)

(15,402

)

CAPITAL AND RESERVES

Called up share capital

200

200

Revaluation reserve

47,139

47,139

Retained earnings

(64,802

)

(62,741

)

SHAREHOLDERS' FUNDS

(17,463

)

(15,402

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 May 2026 and were signed by:

M E Longman - Director

1.	STATUTORY INFORMATION

Matrix Marketing & Distribution Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements 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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from tyre fitting is recognised at the point the service has been completed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of one years.

Tangible fixed assets

Tangible fixed assets are included at revalued amounts less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Plant and Machinery - 2% on revalued reducing balance

Fixtures and Fittings - 20% on cost

Motor Vehicles - 1% on revalued reducing balance

Computer Equipment - 33% on revalued cost

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 taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

2,000

AMORTISATION

At 1 September 2024

and 31 August 2025

2,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

74,153

6,058

43,798

6,452

130,461

Additions

1,563

-

15,493

-

17,056

Disposals

(737

)

-

(20,150

)

-

(20,887

)

At 31 August 2025

74,979

6,058

39,141

6,452

126,630

DEPRECIATION

At 1 September 2024

30,111

5,459

5,364

5,828

46,762

Charge for year

899

249

333

167

1,648

Eliminated on disposal

(627

)

-

(810

)

-

(1,437

)

At 31 August 2025

30,383

5,708

4,887

5,995

46,973

NET BOOK VALUE

At 31 August 2025

44,596

350

34,254

457

79,657

At 31 August 2024

44,042

599

38,434

624

83,699

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

20,150

Transfer to ownership

(20,150

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

810

Transfer to ownership

(810

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

19,340

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

13,194

20,114

Prepayments

8,869

6,915

22,063

27,029

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

5,000

5,000

Other loans

357

357

Hire purchase contracts

-

368

Trade creditors

28,192

49,692

Social security and other taxes

496

364

VAT

4,646

5,625

Other creditors

27,060

23,680

Directors' current accounts

34,522

22,855

Accrued expenses

1,834

1,749

102,107

109,690

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-5years

24,584

29,584

Other loans - 1-2 years

-

357

24,584

29,941

9.	RELATED PARTY DISCLOSURES

The amount outstanding at the year-end to Mr M E Longman was £34,522 (2024 - £22,855).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Matrix Marketing & Distribution Services Limited for the year ended 31 August 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Matrix Marketing & Distribution Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Matrix Marketing & Distribution Services Limited and state those matters that we have agreed to state to the director of Matrix Marketing & Distribution Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Matrix Marketing & Distribution Services Limited and its director for our work or for this report.

It is your duty to ensure that Matrix Marketing & Distribution Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Matrix Marketing & Distribution Services Limited. You consider that Matrix Marketing & Distribution Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Matrix Marketing & Distribution Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

20 May 2026