ACCOUNTS - Final Accounts preparation

Company registration number: 04999783

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	MATTHEW JAMES ESTATE AGENTS LIMITED


MATTHEW JAMES ESTATE AGENTS LIMITED

COMPANY INFORMATION

Directors	M Gill
	J Batty


Company secretary	M Gill


Registered number	04999783


Registered office	St James House
	St James Road
	Surbiton
	Surrey
	KT6 4QH


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


MATTHEW JAMES ESTATE AGENTS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


MATTHEW JAMES ESTATE AGENTS LIMITED REGISTERED NUMBER:04999783

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		4,741		1,674
Investments	5		15,265		15,265
			20,006		16,939
Current assets
Debtors: amounts falling due within one year	6	64,662		42,353
Cash at bank and in hand		415,778		389,065
		480,440		431,418
Creditors: amounts falling due within one year	7	(70,975)		(58,786)
Net current assets			409,465		372,632
Total assets less current liabilities			429,471		389,571
Creditors: amounts falling due after more than one year	8		(100,000)		(100,000)
Provisions for liabilities
Deferred tax		(1,186)		(419)
			(1,186)		(419)
Net assets			328,285		289,152

Capital and reserves
Allotted, called up and fully paid share capital	4	4
Profit and loss account	328,281	289,148
	328,285	289,152

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

Page 1


MATTHEW JAMES ESTATE AGENTS LIMITED REGISTERED NUMBER:04999783

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Batty	M Gill
Director	Director

Date: 25 June 2026	Date:25 June 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


MATTHEW JAMES ESTATE AGENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The company is a private company limited by shares and incorporated in England and Wales. The address of the registered office is disclosed on the company information. The registered office is also the trading address of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Revenue

Revenue represents amounts receivable for services provided during the year in the normal course of
business, net of VAT and other related taxes.

Revenue is recognised on sales completed during the year.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

The estimated useful lives range as follows:

				Fixtures and fittings	-	5	years straight line
				Equipment	-	3	years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3


MATTHEW JAMES ESTATE AGENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.6

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

Page 4


MATTHEW JAMES ESTATE AGENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost or valuation
At 1 January 2025	52,738	50,360	103,098
Additions	-	5,335	5,335
At 31 December 2025	52,738	55,695	108,433
Depreciation
At 1 January 2025	51,780	49,644	101,424
Charge for year	267	2,001	2,268
At 31 December 2025	52,047	51,645	103,692
Net book value
At 31 December 2025	691	4,050	4,741
At 31 December 2024	958	716	1,674

5.	Investments

		Investments in subsidiary company
		£
	Cost or valuation
	At 1 January 2025	15,265
	At 31 December 2025	15,265

Debtors

					2025	2024
					£	£


Trade debtors	32,448	12,262
Amounts owed by group undertakings	19,562	17,723
Prepayments and accrued income	12,652	12,368
	64,662	42,353

Page 5


MATTHEW JAMES ESTATE AGENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	14,118	4,576
Corporation tax	22,202	13,048
Other taxation and social security	24,779	31,544
Other creditors	462	462
Accruals and deferred income	9,414	9,156
	70,975	58,786

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Other creditors	100,000	100,000
	100,000	100,000

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