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MATTHEW H. WILSON & SON, LIMITED

Registered Number
00235985
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

MATTHEW H. WILSON & SON, LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | Miss H Wilson
| Miss J H Wilson

Company Secretary | Miss H Wilson and Miss J H Wilson

Registered Address | 39 Mitchell Avenue
| Jesmond
| Newcastle Upon Tyne
| NE2 3JY

Registered Number | 00235985 (England and Wales)

MATTHEW H. WILSON & SON, LIMITED
Statement of Financial Position
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,185,731 |  |  |  | 2,185,872
|  |  |  | 2,185,731 |  |  |  | 2,185,872
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 29,424 |  |  |  | 22,538 |  |
Cash at bank and on hand |  | 364,348 |  |  |  | 264,943 |  |
|  | 393,772 |  |  |  | 287,481 |  |
Creditors amounts falling due within one year | 6 | (441,305) |  |  |  | (422,322) |  |
Net current assets (liabilities) |  |  |  | (47,533) |  |  |  | (134,841)
Total assets less current liabilities |  |  |  | 2,138,198 |  |  |  | 2,051,031
Net assets |  |  |  | 2,138,198 |  |  |  | 2,051,031
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 38,500 |  |  |  | 38,500
Profit and loss account |  |  |  | 2,099,698 |  |  |  | 2,012,531
Shareholders' funds | 7 |  |  | 2,138,198 |  |  |  | 2,051,031

- 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 6 July 2026, and are signed on its behalf by:
Miss J H Wilson Director Registered Company No. 00235985

MATTHEW H. WILSON & SON, LIMITED
Notes to the Financial Statements
for the year ended 31 January 2026

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit and loss. The financial statements are prepared in sterling which is the functional currency of the entity.

| Turnover policy
--- | ---
| The turnover shown in the profit and loss account represents rents receivable and other costs recoverable during the year.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 12 |  | -
| Office Equipment | 15 |  | 33

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 2,185,000 |  | 4,362 |  | 4,438 |  | 2,193,800
| At 31 January 26 | 2,185,000 |  | 4,362 |  | 4,438 |  | 2,193,800
| Depreciation and impairment
| At 01 February 25 | - |  | 3,545 |  | 4,383 |  | 7,928
| Charge for year | - |  | 134 |  | 7 |  | 141
| At 31 January 26 | - |  | 3,679 |  | 4,390 |  | 8,069
| Net book value
| At 31 January 26 | 2,185,000 |  | 683 |  | 48 |  | 2,185,731
| At 31 January 25 | 2,185,000 |  | 817 |  | 55 |  | 2,185,872

| The freehold investment properties were independently valued at 2 April 2020 by Johnson Tucker LLP, Chartered Surveyors, in accordance with the current RICS Valuation - Global Standards (The Red Book). The directors consider that these valuations provide a reliable basis for the property valuations at the balance sheet date. On a historical cost basis the properties would have been included at an original cost of £2,659,922 (2025: £2,659,922).

4. | Investment property
--- | ---
| The investment properties were valued by the directors on an open market value for existing use basis as at 31 January 2026. On a historical cost basis the properties would have been included at an original cost of £2,659,923

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 29,424 |  | 22,538
| Total | 29,424 |  | 22,538

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 46,379 |  | 25,495
| Other creditors | 394,926 |  | 396,827
| Total | 441,305 |  | 422,322

| Included within other creditors is an amount due to the directors of £352,855 (2025: £352,855).

7. | Fair value reserve
--- | ---
| Included within the profit and loss account reserve is a non-distributable reserve. This reserve records the cumulative fair value movements on investment properties valued above original cost.

|  | £
| Fair value reserve at 01 February 25 | 198,556
| At 31 January 26 | 198,556