REGISTERED NUMBER: 06368271 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Matty Owen Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Owen

J Owen

SECRETARY:

J Owen

REGISTERED OFFICE:

Newton Bank Cottage

Hillfoot Lane

Newton

Frodsham

Cheshire

WA6 6SY

REGISTERED NUMBER:

06368271 (England and Wales)

ACCOUNTANTS:

Craven Dalton

PO Box 284

Wirral

CH29 9GW

BANKERS:

National Westminster Bank PLC

117 Main Street

Frodsham

Cheshire

WA6 7AG

FIXED ASSETS

Tangible assets

4

86,003

99,877

CURRENT ASSETS

Stocks

5

7,460

19,130

Debtors

6

34,552

34,821

Cash at bank

305,529

299,007

347,541

352,958

CREDITORS

Amounts falling due within one year

7

42,288

45,395

NET CURRENT ASSETS

305,253

307,563

TOTAL ASSETS LESS CURRENT LIABILITIES

391,256

407,440

CREDITORS

Amounts falling due after more than one year

8

(1,519

)

(7,643

)

PROVISIONS FOR LIABILITIES

(16,341

)

(19,656

)

NET ASSETS

373,396

380,141

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

373,394

380,139

SHAREHOLDERS' FUNDS

373,396

380,141

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

M Owen - Director

1.	STATUTORY INFORMATION

Matty Owen 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

99,443

97,641

3,506

200,590

Additions

17,700

2,807

983

21,490

Disposals

(17,500

)

-

-

(17,500

)

At 30 September 2025

99,643

100,448

4,489

204,580

DEPRECIATION

At 1 October 2024

57,257

40,715

2,741

100,713

Charge for year

11,554

14,758

618

26,930

Eliminated on disposal

(9,066

)

-

-

(9,066

)

At 30 September 2025

59,745

55,473

3,359

118,577

NET BOOK VALUE

At 30 September 2025

39,898

44,975

1,130

86,003

At 30 September 2024

42,186

56,926

765

99,877

5.

STOCKS

30.9.25

30.9.24

£

£

Work-in-progress

7,460

19,130

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

10,436

11,373

Directors' loan accounts

24,116

23,448

34,552

34,821

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

5,796

5,796

Trade creditors

19,216

30,189

Tax

16,923

15,439

Social security and other taxes

(6,929

)

(9,323

)

VAT

3,903

679

Net wages

2,250

1,486

Accrued expenses

1,129

1,129

42,288

45,395

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

1,519

5,971

Bank loans - 2-5 years

-

1,672

1,519

7,643

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

M Owen and J Owen

Balance outstanding at start of year

23,448

23,500

Amounts advanced

58,708

57,988

Amounts repaid

(58,040

)

(58,040

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,116

23,448