2024-06-01 2025-05-31 2025-05-31 true 10772414 Matsurf Ltd 2026-05-20 72190 false iso4217:GBP xbrli:pure 10772414 2024-05-31 10772414 2025-05-31 10772414 2024-06-01 2025-05-31 10772414 2023-05-31 10772414 2024-05-31 10772414 2023-06-01 2024-05-31 10772414 bus:SmallEntities 2024-06-01 2025-05-31 10772414 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10772414 bus:FullAccounts 2024-06-01 2025-05-31 10772414 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10772414 core:WithinOneYear 2025-05-31 10772414 core:AfterOneYear 2025-05-31 10772414 core:WithinOneYear 2024-05-31 10772414 core:AfterOneYear 2024-05-31 10772414 core:ShareCapital 2025-05-31 10772414 core:SharePremium 2025-05-31 10772414 core:RevaluationReserve 2025-05-31 10772414 core:OtherReservesSubtotal 2025-05-31 10772414 core:RetainedEarningsAccumulatedLosses 2025-05-31 10772414 core:ShareCapital 2024-05-31 10772414 core:SharePremium 2024-05-31 10772414 core:RevaluationReserve 2024-05-31 10772414 core:OtherReservesSubtotal 2024-05-31 10772414 core:RetainedEarningsAccumulatedLosses 2024-05-31 10772414 core:LandBuildings 2025-05-31 10772414 core:PlantMachinery 2025-05-31 10772414 core:Vehicles 2025-05-31 10772414 core:FurnitureFittings 2025-05-31 10772414 core:OfficeEquipment 2025-05-31 10772414 core:NetGoodwill 2025-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 10772414 core:ListedExchangeTraded 2025-05-31 10772414 core:UnlistedNon-exchangeTraded 2025-05-31 10772414 core:LandBuildings 2024-05-31 10772414 core:PlantMachinery 2024-05-31 10772414 core:Vehicles 2024-05-31 10772414 core:FurnitureFittings 2024-05-31 10772414 core:OfficeEquipment 2024-05-31 10772414 core:NetGoodwill 2024-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10772414 core:ListedExchangeTraded 2024-05-31 10772414 core:UnlistedNon-exchangeTraded 2024-05-31 10772414 core:LandBuildings 2024-06-01 2025-05-31 10772414 core:PlantMachinery 2024-06-01 2025-05-31 10772414 core:Vehicles 2024-06-01 2025-05-31 10772414 core:FurnitureFittings 2024-06-01 2025-05-31 10772414 core:OfficeEquipment 2024-06-01 2025-05-31 10772414 core:NetGoodwill 2024-06-01 2025-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 10772414 core:ListedExchangeTraded 2024-06-01 2025-05-31 10772414 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10772414 core:MoreThanFiveYears 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments 2025-05-31 10772414 core:Non-currentFinancialInstruments 2024-05-31 10772414 dpl:CostSales 2024-06-01 2025-05-31 10772414 dpl:DistributionCosts 2024-06-01 2025-05-31 10772414 core:LandBuildings 2024-06-01 2025-05-31 10772414 core:PlantMachinery 2024-06-01 2025-05-31 10772414 core:Vehicles 2024-06-01 2025-05-31 10772414 core:FurnitureFittings 2024-06-01 2025-05-31 10772414 core:OfficeEquipment 2024-06-01 2025-05-31 10772414 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 10772414 core:NetGoodwill 2024-06-01 2025-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 10772414 dpl:GroupUndertakings 2024-06-01 2025-05-31 10772414 dpl:ParticipatingInterests 2024-06-01 2025-05-31 10772414 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-05-31 10772414 core:ListedExchangeTraded 2024-06-01 2025-05-31 10772414 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10772414 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10772414 dpl:CostSales 2023-06-01 2024-05-31 10772414 dpl:DistributionCosts 2023-06-01 2024-05-31 10772414 core:LandBuildings 2023-06-01 2024-05-31 10772414 core:PlantMachinery 2023-06-01 2024-05-31 10772414 core:Vehicles 2023-06-01 2024-05-31 10772414 core:FurnitureFittings 2023-06-01 2024-05-31 10772414 core:OfficeEquipment 2023-06-01 2024-05-31 10772414 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 10772414 core:NetGoodwill 2023-06-01 2024-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 10772414 dpl:GroupUndertakings 2023-06-01 2024-05-31 10772414 dpl:ParticipatingInterests 2023-06-01 2024-05-31 10772414 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 10772414 core:ListedExchangeTraded 2023-06-01 2024-05-31 10772414 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10772414 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10772414 core:NetGoodwill 2025-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 10772414 core:LandBuildings 2025-05-31 10772414 core:PlantMachinery 2025-05-31 10772414 core:Vehicles 2025-05-31 10772414 core:FurnitureFittings 2025-05-31 10772414 core:OfficeEquipment 2025-05-31 10772414 core:AfterOneYear 2025-05-31 10772414 core:WithinOneYear 2025-05-31 10772414 core:ListedExchangeTraded 2025-05-31 10772414 core:UnlistedNon-exchangeTraded 2025-05-31 10772414 core:ShareCapital 2025-05-31 10772414 core:SharePremium 2025-05-31 10772414 core:RevaluationReserve 2025-05-31 10772414 core:OtherReservesSubtotal 2025-05-31 10772414 core:RetainedEarningsAccumulatedLosses 2025-05-31 10772414 core:NetGoodwill 2024-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10772414 core:LandBuildings 2024-05-31 10772414 core:PlantMachinery 2024-05-31 10772414 core:Vehicles 2024-05-31 10772414 core:FurnitureFittings 2024-05-31 10772414 core:OfficeEquipment 2024-05-31 10772414 core:AfterOneYear 2024-05-31 10772414 core:WithinOneYear 2024-05-31 10772414 core:ListedExchangeTraded 2024-05-31 10772414 core:UnlistedNon-exchangeTraded 2024-05-31 10772414 core:ShareCapital 2024-05-31 10772414 core:SharePremium 2024-05-31 10772414 core:RevaluationReserve 2024-05-31 10772414 core:OtherReservesSubtotal 2024-05-31 10772414 core:RetainedEarningsAccumulatedLosses 2024-05-31 10772414 core:NetGoodwill 2023-05-31 10772414 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 10772414 core:LandBuildings 2023-05-31 10772414 core:PlantMachinery 2023-05-31 10772414 core:Vehicles 2023-05-31 10772414 core:FurnitureFittings 2023-05-31 10772414 core:OfficeEquipment 2023-05-31 10772414 core:AfterOneYear 2023-05-31 10772414 core:WithinOneYear 2023-05-31 10772414 core:ListedExchangeTraded 2023-05-31 10772414 core:UnlistedNon-exchangeTraded 2023-05-31 10772414 core:ShareCapital 2023-05-31 10772414 core:SharePremium 2023-05-31 10772414 core:RevaluationReserve 2023-05-31 10772414 core:OtherReservesSubtotal 2023-05-31 10772414 core:RetainedEarningsAccumulatedLosses 2023-05-31 10772414 core:AfterOneYear 2024-06-01 2025-05-31 10772414 core:WithinOneYear 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10772414 core:Non-currentFinancialInstruments core:CostValuation 2025-05-31 10772414 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-31 10772414 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 10772414 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 10772414 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 10772414 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 10772414 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Matsurf Ltd

Registered Number
10772414
(England and Wales)

Unaudited Dormant Financial Statements for the Year ended
31 May 2025

Matsurf Ltd
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | Professor Robert Harold Bradley
| Sara Louise Bradley

Registered Address | The Old Stables Marion Lodge
| Little Salkeld
| Penrith
| CA10 1NW

Registered Number | 10772414 (England and Wales)

Matsurf Ltd
Statement of Financial Position
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 5 |  |  | 19,155 |  |  |  | 19,155
|  |  |  | 19,155 |  |  |  | 19,155
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 2,653 |  |  |  | 2,653 |  |
Cash at bank and on hand |  | 50,076 |  |  |  | 51,330 |  |
|  | 52,729 |  |  |  | 53,983 |  |
Creditors amounts falling due within one year | 7 | (64,961) |  |  |  | (63,692) |  |
Net current assets (liabilities) |  |  |  | (12,232) |  |  |  | (9,709)
Total assets less current liabilities |  |  |  | 6,923 |  |  |  | 9,446
Net assets |  |  |  | 6,923 |  |  |  | 9,446
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 5,923 |  |  |  | 8,446
Shareholders' funds |  |  |  | 6,923 |  |  |  | 9,446

- The company was dormant and has not traded during this reporting period and it was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 May 2026, and are signed on its behalf by:
Professor Robert Harold Bradley Director Registered Company No. 10772414

Matsurf Ltd
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Current taxation
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 5

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 817 |  | 817
| At 31 May 25 | 817 |  | 817
| Depreciation and impairment
| At 01 June 24 | 817 |  | 817
| At 31 May 25 | 817 |  | 817
| Net book value
| At 31 May 25 | - |  | -
| At 31 May 24 | - |  | -

4. | Impairment of tangible 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.

5. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 19,155 |  | 19,155
| At 31 May 25 | 19,155 |  | 19,155
| Net book value
| At 31 May 25 | 19,155 |  | 19,155
| At 31 May 24 | 19,155 |  | 19,155

| Notes
--- | ---
| 1Other investments other than loans

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 2,653 |  | 2,653
| Total | 2,653 |  | 2,653

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 412 |  | 412
| Other creditors | 61,049 |  | 59,780
| Accrued liabilities and deferred income | 3,500 |  | 3,500
| Total | 64,961 |  | 63,692

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.