REGISTERED NUMBER: 06979123 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MATTHEW & MATTHEW LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

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.

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

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.

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

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.