General Information
Matchup Limited is a private company, limited by shares, registered in England and Wales, registration number 13179825, registration address 71-75 Shelton Street, London, Greater London, WC2H 9JQ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
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)
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Software License 5 years
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
33% Straight Line
|
| Motor Vehicles |
50% Reducing Balance
|
| Fixtures and Fittings |
33% Straight Line
|
| Computer Equipment |
33% Reducing Balance
|
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Directors' Emoluments
|
2026
£ |
|
2025
£ |
|
Administrative Expenses
|
| Directors Salaries |
12,570 |
|
12,570 |
| Directors Pension Contributions |
60,000 |
|
- |
|
72,570 |
|
12,570 |
|
| 3. |
Average number of employees
Average number of employees during the year was 28 (2025 : 7).
|
| 4. |
Intangible fixed assets
| Cost |
Software License |
|
Total |
| |
£ |
|
£ |
| At 01 March 2025 |
- |
|
- |
| Additions |
15,188 |
|
15,188 |
| Disposals |
- |
|
- |
| At 28 February 2026 |
15,188 |
|
15,188 |
| Amortisation |
| At 01 March 2025 |
- |
|
- |
| Charge for year |
838 |
|
838 |
| On disposals |
- |
|
- |
| At 28 February 2026 |
838 |
|
838 |
| Net book values |
| At 28 February 2026 |
14,350 |
|
14,350 |
| At 28 February 2025 |
- |
|
- |
|
| 5. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 March 2025 |
2,124 |
|
83,020 |
|
34,072 |
|
11,967 |
|
131,183 |
| Additions |
7,207 |
|
48,480 |
|
9,038 |
|
2,804 |
|
67,529 |
| Disposals |
- |
|
(83,020) |
|
(4,776) |
|
- |
|
(87,796) |
| At 28 February 2026 |
9,331 |
|
48,480 |
|
38,334 |
|
14,771 |
|
110,916 |
| Depreciation |
| At 01 March 2025 |
1,164 |
|
48,769 |
|
9,558 |
|
5,073 |
|
64,564 |
| Charge for year |
1,477 |
|
2,125 |
|
12,426 |
|
3,035 |
|
19,063 |
| On disposals |
- |
|
(48,769) |
|
(1,134) |
|
- |
|
(49,903) |
| At 28 February 2026 |
2,641 |
|
2,125 |
|
20,850 |
|
8,108 |
|
33,724 |
| Net book values |
| Closing balance as at 28 February 2026 |
6,690 |
|
46,355 |
|
17,484 |
|
6,663 |
|
77,192 |
| Opening balance as at 01 March 2025 |
961 |
|
34,251 |
|
24,514 |
|
6,894 |
|
66,620 |
|
| 6. |
Debtors: amounts falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Debtors |
18,049 |
|
7,630 |
| Prepayments & Accrued Income |
2,767 |
|
3,345 |
| Amounts Recoverable on Contracts |
94,685 |
|
- |
| Other Debtors |
12,000 |
|
200 |
| Tax Recoverable |
3,410 |
|
576 |
| Directors' Current Accounts |
10,103 |
|
- |
|
141,014 |
|
11,751 |
|
| 7. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Social Security and Other Taxes |
507,632 |
|
309,556 |
| Accruals & Deferred Income |
- |
|
1,916 |
| Other Creditors |
2,602 |
|
1,946 |
| Hire Purchase Agreement - Less than 1 year |
9,879 |
|
1,670 |
|
520,113 |
|
315,088 |
|
| 8. |
Creditors: amount falling due after more than one year
|
2026
£ |
|
2025
£ |
| Hire Purchase - 1-2 years |
34,617 |
|
45,527 |
|
34,617 |
|
45,527 |
|
| 9. |
Provisions for liabilities
|
2026
£ |
|
2025
£ |
| Deferred Tax |
5,054 |
|
(1,684) |
|
5,054 |
|
(1,684) |
|
| 10. |
Related parties
During the year the company entered into the following transactions with related parties: | Transaction value - income/(expenses) | | Balance owed by/(owed to) |
|---|
| 2026
£ | | 2025
£ | | 2026
£ | | 2025
£ |
|---|
| Zoe Woodley | - | | - | | 10,103 | | - |
During the year a director loan was made during the period and was outstanding at the year end 28 February 2026.
The loan was provided on normal commercial terms and approved by the director. |
| 11. |
Advances and Credits
DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES The following advances and credits to the director subsisted during the year ended 28th February 2026 : | Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES | - | | 143,261 | | - | | 133,158 | | - | | - | | 10,103 | | - | | 143,261 | | - | | 133,158 | | - | | - | | 10,103 |
| Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES | - | | - | | - | | - | | - | | - | | - | | - | | - | | - | | - | | - | | - | | - |
|
| 12. |
Events after Balance sheet date
|
|
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.
|
4
|