REGISTERED NUMBER: 04413051

Unaudited Financial Statements for the Year Ended 23 September 2025

for

Matthew Corporation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Forbes Directors Limited

Mrs D J Simpson

SECRETARY:

Forbes Administration Services Limited

REGISTERED OFFICE:

Unit 6, Cherrytree Farm

Blackmore End Road

Sible Hedingham

HALSTEAD

Essex

CO9 3LZ

REGISTERED NUMBER:

04413051

ACCOUNTANTS:

Simpson Accountancy

Unit 6, CherryTree Farm,

Blackmore End Road

Sible Hedingham

CO9 3LG

FIXED ASSETS

Investments

4

15,994

15,994

CURRENT ASSETS

Debtors

5

124,434

124,290

Cash at bank

8,038

424

132,472

124,714

CREDITORS

Amounts falling due within one year

6

81,508

76,624

NET CURRENT ASSETS

50,964

48,090

TOTAL ASSETS LESS CURRENT LIABILITIES

66,958

64,084

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

66,956

64,082

SHAREHOLDERS' FUNDS

66,958

64,084

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 March 2026 and were signed on its behalf by:

Forbes Directors Limited - Director

1.	STATUTORY INFORMATION

Matthew Corporation Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 24 September 2024

and 23 September 2025

15,994

NET BOOK VALUE

At 23 September 2025

15,994

At 23 September 2024

15,994

Investments represent 100% share capital in an Italian property development company, REI srl.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

124,026

124,026

Other debtors

408

264

124,434

124,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,340

4,341

Taxation and social security

790

364

Other creditors

76,378

71,919

81,508

76,624

7.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £62,087 (2024: £57,651) to Martine LLC . Both companies are under common control.

In the period to 30th September 2025, Matthew Corporation Ltd charged selling agent fees of £5,168 to Martine LLC.

£124,026 (2024: £124,026) was owed by REI SRL, a property investment company, wholly owned by Matthew Corporation ltd.