REGISTERED NUMBER: 06726995 (England and Wales)

Matt on Malt Limited

Unaudited Financial Statements

for the Year Ended

31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Swift

REGISTERED OFFICE:

Unit 12

Shottery Brook Office Park

Timothy's Bridge Road

Stratford upon Avon

Warwickshire

CV37 9NR

REGISTERED NUMBER:

06726995 (England and Wales)

ACCOUNTANTS:

Moffat Gilbert

Unit 12

Shottery Brook Office Park

Timothy's Bridge Road

Stratford upon Avon

Warwickshire

CV37 9NR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

259

306

259

306

CURRENT ASSETS

Stocks

16,499

15,941

Cash at bank

219

163

16,718

16,104

CREDITORS

Amounts falling due within one year

6

17,026

15,763

NET CURRENT (LIABILITIES)/ASSETS

(308

)

341

TOTAL ASSETS LESS CURRENT LIABILITIES

(49

)

647

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

(50

)

646

SHAREHOLDERS' FUNDS

(49

)

647

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

M J Swift - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services.

Intangible assets

Costs incurred for the development of the company website have been capitalised and the amortisation charge has been calculated to write off the cost over the useful economic life of the asset. The director considers that 5 years is a reasonable assessment of the useful life.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

680

AMORTISATION

At 1 November 2024

and 31 October 2025

680

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

4,124

DEPRECIATION

At 1 November 2024

3,818

Charge for year

47

At 31 October 2025

3,865

NET BOOK VALUE

At 31 October 2025

259

At 31 October 2024

306

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Director's current account

14,373

13,237

Accrued expenses

2,653

2,526

17,026

15,763

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary

£1

1

1

8.	RELATED PARTY DISCLOSURES

During the year the director incurred various expenses on behalf of the company. The amount owed to the director at the year end amounted to £14,373 (2024 £13,237). The director has confirmed that he will not request repayment of the current account until the company is in a position to pay it.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M J Swift.