REGISTERED NUMBER: 02441181 (England and Wales)

MATTHEW DALTON (HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs F A Watson

SECRETARY:

Mrs F A Watson

REGISTERED OFFICE:

Tattersall House

East Parade

Harrogate

HG1 5LT

REGISTERED NUMBER:

02441181 (England and Wales)

ACCOUNTANTS:

DSC

Chartered Accountants

Tattersall House

East Parade

Harrogate

North Yorkshire

HG1 5LT

FIXED ASSETS

Investments

4

413,514

333,821

Investment property

5

50,000

950,000

463,514

1,283,821

CURRENT ASSETS

Debtors

6

-

11,279

Cash at bank

288,410

120,678

288,410

131,957

CREDITORS

Amounts falling due within one year

7

6,114

138,261

NET CURRENT ASSETS/(LIABILITIES)

282,296

(6,304

)

TOTAL ASSETS LESS CURRENT LIABILITIES

745,810

1,277,517

CAPITAL AND RESERVES

Called up share capital

3,449

6,110

Capital redemption reserve

8

2,661

-

Retained earnings

8

739,700

1,271,407

745,810

1,277,517

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

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

The director acknowledges her 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 21 August 2026 and were signed by:

Mrs F A Watson - Director

1.	STATUTORY INFORMATION

Matthew Dalton (Holdings) 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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

Fixed asset investments

Fixed asset investments are measured at their fair value. Any surplus or deficit arising from changes in fair value is recognised in profit or loss.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash at bank and in hand

Cash at bank and in hand represents cash and short-term highly liquid funds.

Creditors

Creditors are recognised when the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

333,821

Additions

105,383

Disposals

(70,959

)

Revaluations

45,269

At 31 December 2025

413,514

NET BOOK VALUE

At 31 December 2025

413,514

At 31 December 2024

333,821

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2024

76,794

Valuation in 2025

8,484

Valuation in 2026

45,269

Cost

282,967

413,514

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

950,000

Disposals

(900,000

)

At 31 December 2025

50,000

NET BOOK VALUE

At 31 December 2025

50,000

At 31 December 2024

950,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2024

21,255

Cost

28,745

50,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

28,745

285,910

In the director's opinion the market value of the investment property as at the balance sheet date is not materially different to the amount stated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

10,234

Prepayments

-

1,045

-

11,279

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

4,194

138,171

Accrued expenses

1,920

90

6,114

138,261

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 January 2025

1,271,406

-

1,271,406

Profit for the year

39,678

39,678

Dividends

(301,146

)

(301,146

)

Purchase of own shares

(270,238

)

2,661

(267,577

)

At 31 December 2025

739,700

2,661

742,361

Retained earnings are made up of distributable reserves of £530,551 and non-distributable reserves of £209,149.

9.	RELATED PARTY DISCLOSURES

During the year interim dividends totalling £301,146 (2024: £304,326) were paid. Included in these are £290,646 (2024: £301,491) which were paid to the Estate of JMP Dalton and £10,500 (2024: 1,836) which were paid to Mrs F A Watson.