Company registration number 09366849 (England and Wales)
MATOORIAN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
MATOORIAN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
MATOORIAN LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
as restated
Notes
£
£
£
£
Fixed assets
Investment properties
3
1,456,988
1,456,988
Current assets
Cash at bank and in hand
4,234
6,651
Creditors: amounts falling due within one year
(2,664)
(2,025)
Net current assets
1,570
4,626
Total assets less current liabilities
1,458,558
1,461,614
Creditors: amounts falling due after more than one year
(1,825,659)
(1,742,455)
Net liabilities
(367,101)
(280,841)
Capital and reserves
Called up share capital
4
100
100
Profit and loss reserves
(367,201)
(280,941)
Total equity
(367,101)
(280,841)
MATOORIAN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
N Matoorian Pour
Director
Company Registration No. 09366849
MATOORIAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Matoorian Limited is a private company limited by shares incorporated in England and Wales. The registered office is Little Dene, Mount Road, Woking, Surrey, United Kingdom, GU22 0PY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Prior period error

During the year, it was identified that a property had been incorrectly classified as finished stock in the prior year's financial statements. Following a review of the property's intended use and the requirements of FRS 102, it has been determined that the property meets the definition of an investment property and should therefore be accounted for as such.

Accordingly, the comparative figures have been restated to reclassify the property from finished stock to investment property. This adjustment has been made to correct the prior period misclassification and to ensure that the financial statements present a true and fair view and are consistent with the requirements of FRS 102.

The restatement has resulted in a decrease in finished stock and a corresponding increase in investment property in the comparative balance sheet. There is no impact on the profit reported for the prior period arising solely from this reclassification, except to the extent that any fair value adjustments applicable to investment property have been recognised in accordance with FRS 102.

1.3
Going concern

The director has undertaken to provide the necessary financial support to enable the company to continue trading therefore the accounts have been prepared on a going concern basis.

MATOORIAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
MATOORIAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
1,456,988

4
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
5
Related party transactions

During the period the company received further funds of £54,000 (2025; £20,000) and has repaid funds totalling £22,000 (2025: £682,938) of the loan from NMP Properties Limited, a company under common control and of which Mr N Matoorian Pour is also a Director. Interest is being charged at 3.59% above the base rate, £82,111 (2025: £81,332) Total interest now accrued is £828,214 (2024: £746,104). The amount outstanding at the balance sheet date was £1,200,785 (202 5: £1,086,674).

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