REGISTERED NUMBER: 02171117 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CHRISTOPHER MATTHEWS HOMES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

C I Matthews

SECRETARY:

REGISTERED OFFICE:

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

REGISTERED NUMBER:

02171117 (England and Wales)

ACCOUNTANTS:

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

FIXED ASSETS

Tangible assets

4

2,808

3,375

Investments

5

1,055,446

1,355,446

1,058,254

1,358,821

CURRENT ASSETS

Stocks

99,755

99,755

Debtors

6

42,090

45,749

Cash at bank and in hand

22,821

29,132

164,666

174,636

CREDITORS

Amounts falling due within one year

7

15,238

15,813

NET CURRENT ASSETS

149,428

158,823

TOTAL ASSETS LESS CURRENT LIABILITIES

1,207,682

1,517,644

CREDITORS

Amounts falling due after more than one year

8

(666,514

)

(970,487

)

PROVISIONS FOR LIABILITIES

(54,300

)

(54,300

)

NET ASSETS

486,868

492,857

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

486,489

509,100

Retained earnings

279

(16,343

)

SHAREHOLDERS' FUNDS

486,868

492,857

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 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 22 June 2026 and were signed by:

C I Matthews - Director

1.	STATUTORY INFORMATION

Christopher Matthews Homes 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.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

22,010

5,000

3,412

30,422

DEPRECIATION

At 1 October 2024

19,557

4,718

2,772

27,047

Charge for year

368

71

128

567

At 30 September 2025

19,925

4,789

2,900

27,614

NET BOOK VALUE

At 30 September 2025

2,085

211

512

2,808

At 30 September 2024

2,453

282

640

3,375

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

1,355,446

Disposals

(300,000

)

At 30 September 2025

1,055,446

NET BOOK VALUE

At 30 September 2025

1,055,446

At 30 September 2024

1,355,446

Investment properties had been revalued by the directors on an open market basis as at 30th September 2019.

Fixed asset investments comprises the direct cost and attributable overheads of properties transferred from the development account to the investment account.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

613

885

Other debtors

41,477

44,864

42,090

45,749

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,992

3,894

Trade creditors

288

637

Taxation and social security

1

1

Other creditors

10,957

11,281

15,238

15,813

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

666,514

970,487

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

666,514

966,495

9.

RESERVES

Revaluation

reserve

£

At 1 October 2024

509,100

Revaluation

(22,611

)

At 30 September 2025

486,489

10.	RELATED PARTY DISCLOSURES

The director, C I Matthews owed the company £27,077 (2024 - £23,064) at the balance sheet date.

I Matthews, son of C I Matthews (director), owed the company £14,400 (2024 - £16,800) at the balance sheet date via a non-interest bearing loan. This loan is payable in instalments.

11.	ULTIMATE CONTROLLING PARTY

C I Matthews(director) has ultimate control of the company.

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 Balance Sheet. 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 Christopher Matthews Homes Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet 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 Christopher Matthews Homes Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Christopher Matthews Homes Limited and state those matters that we have agreed to state to the director of Christopher Matthews Homes 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 Christopher Matthews Homes Limited and its director for our work or for this report.

It is your duty to ensure that Christopher Matthews Homes 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 profit of Christopher Matthews Homes Limited. You consider that Christopher Matthews Homes 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 Christopher Matthews Homes 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.

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

Date: .............................................