Registration number: SC165727

Match Point (Hospitality) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Match Point (Hospitality) Limited

Company Information

Directors

Ms Victoria Porter Mr Jeremy Neil Ross Cunningham

Registered office

21 Young Street Edinburgh EH2 4HU

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Match Point (Hospitality) Limited

(Registration number: SC165727)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	3	200,000	225,000
Tangible assets	4	19,645	33,964
Other financial assets	5	223,750	223,750
		443,395	482,714
Current assets
Debtors	6	23,222	82,660
Cash at bank and in hand		52,144	9,210
		75,366	91,870
Creditors: Amounts falling due within one year	7	(30,137)	(63,045)
Net current assets		45,229	28,825
Net assets		488,624	511,539
Capital and reserves
Called up share capital		10,000	10,000
Revaluation reserve		200,000	225,000
Retained earnings		278,624	276,539
Shareholders' funds		488,624	511,539

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

......................................... Mr Jeremy Neil Ross Cunningham Director

Match Point (Hospitality) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	33% and 20% on cost

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Match Point (Hospitality) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 January 2025	225,000	225,000
Revaluations	(25,000)	(25,000)
At 31 December 2025	200,000	200,000
Amortisation
Carrying amount
At 31 December 2025	200,000	200,000
At 31 December 2024	225,000	225,000

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	48,165	31,550	-	79,715
Additions	-	-	2,986	2,986
At 31 December 2025	48,165	31,550	2,986	82,701
Depreciation
At 1 January 2025	45,751	5,258	-	51,009
Charge for the year	783	10,517	747	12,047
At 31 December 2025	46,534	15,775	747	63,056
Carrying amount
At 31 December 2025	1,631	15,775	2,239	19,645
At 31 December 2024	2,414	31,550	-	33,964

Match Point (Hospitality) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 January 2025	223,750	223,750
At 31 December 2025	223,750	223,750
Impairment
Carrying amount
At 31 December 2025	223,750	223,750

6

Debtors

Current	2025 £	2024 £
Trade debtors	11,008	28,105
Prepayments	8,804	4,867
Other debtors	3,410	49,688
	23,222	82,660

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	3,483	26,868
Accruals and deferred income	5,065	11,035
Other creditors	21,589	25,142
	30,137	63,045