ACCOUNTS - Final Accounts preparation

Company registration number: 05907299

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	MATTHEW JAMES LETTINGS LIMITED


MATTHEW JAMES LETTINGS LIMITED

COMPANY INFORMATION

Directors	J R Batty
	M Gill


Company secretary	M Gill


Registered number	05907299


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 LETTINGS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


MATTHEW JAMES LETTINGS LIMITED REGISTERED NUMBER:05907299

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	58,965		48,050
Cash at bank and in hand		103,984		187,125
		162,949		235,175
Creditors: amounts falling due within one year	6	(136,341)		(125,982)
Net current assets			26,608		109,193
Total assets less current liabilities			26,608		109,193

Net assets			26,608		109,193

Capital and reserves
Allotted, called up and fully paid share capital	100	100
Share premium account	19,980	19,980
Profit and loss account	6,528	89,113
	26,608	109,193

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.

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.

Page 1


MATTHEW JAMES LETTINGS LIMITED REGISTERED NUMBER:05907299

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

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 R Batty	M Gill
Director	Director

Date: 25 June 2026	Date:25 June 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2


MATTHEW JAMES LETTINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Matthew James Lettings Limited is a private company limited by shares 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

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 services completed during the year.

2.3

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:

Equipment

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.

2.4

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.

Page 3


MATTHEW JAMES LETTINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 6).

4.	Tangible assets

		Equipment
		£
	Cost or valuation
	At 1 January 2025	2,661
	At 31 December 2025	2,661
	Depreciation
	At 1 January 2025	2,661
	At 31 December 2025	2,661
	Net book value
	At 31 December 2025	-
	At 31 December 2024	-

Page 4


MATTHEW JAMES LETTINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	57,626	46,732
Other debtors	390	390
Prepayments and accrued income	949	928
	58,965	48,050

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

Trade creditors	2,562	383
Amounts owed to group undertakings	19,562	17,723
Corporation tax	59,121	56,397
Other taxation and social security	50,271	46,884
Other creditors	5	5
Accruals and deferred income	4,820	4,590
	136,341	125,982

Page 5