IRIS Accounts Production v26.1.10.61 06979123 Board of Directors Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false A Ordinary shares 0.02000 B Ordinary shares 0.02000 C Ordinary shares 0.02000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06979123 2024-09-30 06979123 2025-09-30 06979123 2024-10-01 2025-09-30 06979123 2023-09-30 06979123 2023-10-01 2024-09-30 06979123 2024-09-30 06979123 ns15:EnglandWales 2024-10-01 2025-09-30 06979123 ns14:PoundSterling 2024-10-01 2025-09-30 06979123 ns10:Director1 2024-10-01 2025-09-30 06979123 ns10:Director2 2024-10-01 2025-09-30 06979123 ns10:Director3 2024-10-01 2025-09-30 06979123 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06979123 ns10:SmallEntities 2024-10-01 2025-09-30 06979123 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 06979123 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 06979123 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06979123 ns10:FullAccounts 2024-10-01 2025-09-30 06979123 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 06979123 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 06979123 ns10:OrdinaryShareClass5 2024-10-01 2025-09-30 06979123 ns5:CurrentFinancialInstruments 2025-09-30 06979123 ns5:CurrentFinancialInstruments 2024-09-30 06979123 ns5:ShareCapital 2025-09-30 06979123 ns5:ShareCapital 2024-09-30 06979123 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 06979123 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 06979123 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 06979123 ns5:FurnitureFittings 2024-10-01 2025-09-30 06979123 ns5:ComputerEquipment 2024-10-01 2025-09-30 06979123 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-30 06979123 ns5:FurnitureFittings 2024-09-30 06979123 ns5:ComputerEquipment 2024-09-30 06979123 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-09-30 06979123 ns5:FurnitureFittings 2025-09-30 06979123 ns5:ComputerEquipment 2025-09-30 06979123 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-30 06979123 ns5:FurnitureFittings 2024-09-30 06979123 ns5:ComputerEquipment 2024-09-30 06979123 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 06979123 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 06979123 ns5:WithinOneYear 2025-09-30 06979123 ns5:WithinOneYear 2024-09-30 06979123 ns5:BetweenOneFiveYears 2025-09-30 06979123 ns5:BetweenOneFiveYears 2024-09-30 06979123 ns5:MoreThanFiveYears 2025-09-30 06979123 ns5:MoreThanFiveYears 2024-09-30 06979123 ns5:AllPeriods 2025-09-30 06979123 ns5:AllPeriods 2024-09-30 06979123 ns5:DeferredTaxation 2024-09-30 06979123 ns5:DeferredTaxation 2024-10-01 2025-09-30 06979123 ns5:DeferredTaxation 2025-09-30 06979123 ns10:OrdinaryShareClass4 2025-09-30 06979123 ns10:OrdinaryShareClass5 2025-09-30

REGISTERED NUMBER: 06979123 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MATTHEW & MATTHEW LIMITED

MATTHEW & MATTHEW LIMITED (REGISTERED NUMBER: 06979123)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

MATTHEW & MATTHEW LIMITED (REGISTERED NUMBER: 06979123)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 28,305 |  | 30,779 |  |

Current assets

Debtors | 5 | 544,484 |  | 612,423 |  |

Cash at bank and in hand | 572,312 |  | 642,598 |  |

1,116,796 |  | 1,255,021 |  |

Creditors

Amounts falling due within one year | 6 | 500,054 |  | 588,545 |  |

Net current assets | 616,742 |  | 666,476 |  |

Total assets less current liabilities | 645,047 |  | 697,255 |  |

Provisions for liabilities | 8 | 3,768 |  | 7,483 |  |

Net assets | 641,279 |  | 689,772 |  |

Capital and reserves

Called up share capital | 9 | 3 |  | 2 |  |

Retained earnings | 641,276 |  | 689,770 |  |

Shareholders' funds | 641,279 |  | 689,772 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

MATTHEW & MATTHEW LIMITED (REGISTERED NUMBER: 06979123)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

Ms E J King - Director | Ms C L Cake - Director

Ms L A Dodwell - Director

MATTHEW & MATTHEW LIMITED (REGISTERED NUMBER: 06979123)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Matthew & Matthew Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06979123. The registered office and business address is 194 Seabourne Road, Bournemouth, Dorset, BH5 2JD.

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.

| Turnover

| Turnover represents fee income earned under a wide variety of contracts to provide professional services. Revenue is recognised as it is earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding 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.

| Leasehold Improvements | - | Straight line over 25 years

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| 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.

| The company also pays into the personal pension plan of one of the directors.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

MATTHEW & MATTHEW LIMITED (REGISTERED NUMBER: 06979123)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | Employees and directors

| The average number of employees during the year was 26 (2024 - 26 ) .

4. | Tangible fixed assets

| Fixtures |

| Leasehold |  | and |  | Computer |

| Improvements |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 October 2024 | 22,742 |  | 63,664 |  | 54,800 |  | 141,206 |  |

| Additions | - |  | 481 |  | 1,553 |  | 2,034 |  |

| At 30 September 2025 | 22,742 |  | 64,145 |  | 56,353 |  | 143,240 |  |

| Depreciation

| At 1 October 2024 | 1,819 |  | 61,319 |  | 47,289 |  | 110,427 |  |

| Charge for year | 910 |  | 706 |  | 2,892 |  | 4,508 |  |

| At 30 September 2025 | 2,729 |  | 62,025 |  | 50,181 |  | 114,935 |  |

| Net book value

| At 30 September 2025 | 20,013 |  | 2,120 |  | 6,172 |  | 28,305 |  |

| At 30 September 2024 | 20,923 |  | 2,345 |  | 7,511 |  | 30,779 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 81,817 |  | 80,282 |  |

| Amounts recoverable on contract | 402,199 |  | 361,536 |  |

| Other debtors | 30 |  | - |  |

| Prepayments and accrued income | 60,438 |  | 170,605 |  |

544,484 |  | 612,423 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Other loans | - |  | 126,476 |  |

| Trade creditors | 5,642 |  | 4,925 |  |

| Amounts owed to associates | 15,476 |  | 20,618 |  |

| Tax | 274,178 |  | 240,459 |  |

| Social security and other taxes | 12,666 |  | 10,358 |  |

| VAT | 70,112 |  | 101,130 |  |

| Other creditors | 2,918 |  | 2,589 |  |

| Accruals and deferred income | 119,062 |  | 81,990 |  |

500,054 |  | 588,545 |  |

MATTHEW & MATTHEW LIMITED (REGISTERED NUMBER: 06979123)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 48,000 |  | 48,000 |  |

| Between one and five years | 192,000 |  | 192,000 |  |

| In more than five years | 408,000 |  | 456,000 |  |

648,000 |  | 696,000 |  |

| Two of the directors, Mr D Webb and Ms E King, are guarantors for the property lease.

8. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 3,768 |  | 7,483 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 7,483 |  |

| Provided during year | (3,715 | ) |

| Balance at 30 September 2025 | 3,768 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| NIL | A Ordinary shares | 2p | - |  | - |  |

| 50 | B Ordinary shares | 2p | 1 |  | 1 |  |

| 25 | C Ordinary shares | 2p | 1 |  | 1 |  |

| 25 | D Ordinary shares | 2p | 1 |  | - |  |

3 |  | 2 |  |

| 10 Ordinary A shares of £0.02 were reclassified as 10 Ordinary D shares of £0.02 during the year.

10. | Ultimate controlling party

| The directors, Ms E King, Ms C Cake and Ms L Dodwell are considered to be the ultimate joint controlling parties, however, no single director has overall control.