REGISTERED NUMBER: 06207361 (England and Wales)

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD

1 MAY 2025 TO 30 JUNE 2026

FOR

M.A.T. LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Todd

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

06207361 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

-

Intangible assets

4

-

406

Tangible assets

5

-

406

-

CURRENT ASSETS

3,500

Stocks

-

6,770

Debtors

6

2,390

32,469

Cash at bank

5,600

42,739

7,990

CREDITORS

10,106

Amounts falling due within one year

7

7,989

32,633

NET CURRENT ASSETS

1

33,039

TOTAL ASSETS LESS CURRENT LIABILITIES

1

77

PROVISIONS FOR LIABILITIES

-

32,962

NET ASSETS

1

CAPITAL AND RESERVES

1

Called up share capital

1

32,961

Retained earnings

-

32,962

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 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 30 July 2026 and were signed by:

M A Todd - Director

1.	STATUTORY INFORMATION

M.A.T. Ltd 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 the work done during the year by reference to invoiced sales and the movement between opening and closing debtors and work in progress.

Goodwill

Goodwill has been written off over its useful life.

Tangible fixed assets

There has been no depreciation charge in this final cessation period as all tangible fixed assets were disposed of during the period.

Stocks

Work in progress is valued at the lower of cost and net realisable value. There was no closing work in progress balance at the balance sheet date given that the company has ceased trading.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statemernts such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

8,000

Disposals

(8,000

)

At 30 June 2026

-

AMORTISATION

At 1 May 2025

8,000

Eliminated on disposal

(8,000

)

At 30 June 2026

-

NET BOOK VALUE

At 30 June 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Office

Totals

machinery

equipment

£

£

£

COST

At 1 May 2025

7,188

6,584

604

Disposals

(7,188

)

(6,584

)

(604

)

At 30 June 2026

-

-

-

DEPRECIATION

At 1 May 2025

6,782

6,480

302

Eliminated on disposal

(6,782

)

(6,480

)

(302

)

At 30 June 2026

-

-

-

NET BOOK VALUE

At 30 June 2026

-

-

-

At 30 April 2025

406

104

302

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.4.25

£

£

Trade debtors

-

6,770

Other debtors

2,390

-

2,390

6,770

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.4.25

£

£

Taxation and social security

1,108

6,579

Other creditors

6,881

3,527

7,989

10,106