L AND J MATTHEWS LTD

Registered Number
16021874
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2025

Company Information
for the period from 16 October 2024 to 31 October 2025


Directors	HORTON, Joanne Marie, Dr
	MATTHEWS, Lewis, Dr


Registered Address	1st Floor Buckley House
	31a The Hundred
	Romsey
	SO51 8GD


Registered Number	16021874 (England and Wales)

L AND J MATTHEWS LTD

Balance Sheet as at
31 October 2025

	Notes	2025
		£	£
Current assets
Cash at bank and on hand		11,710
		11,710
Creditors amounts falling due within one year	3	(3,442)
Net current assets (liabilities)			8,268
Total assets less current liabilities			8,268
Net assets			8,268
Capital and reserves
Called up share capital			2
Profit and loss account			8,266
Shareholders' funds			8,268

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2026, and are signed on its behalf by:

MATTHEWS, Lewis, Dr
Director
Registered Company No. 16021874

L AND J MATTHEWS LTD

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	222
	Taxation and social security	2,223
	Other creditors	277
	Accrued liabilities and deferred income	720
	Total	3,442