REGISTERED NUMBER: 14115092 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MATAM HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Gilan

Mr T Teitelbaum

REGISTERED OFFICE:

Unit 26

Garrick Industrial Estate

Irving Way

London

NW9 6AQ

REGISTERED NUMBER:

14115092 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Investments

4

59,790

59,790

CURRENT ASSETS

Debtors

5

1,278,760

729,991

Cash at bank

1,539,267

2,614,682

2,818,027

3,344,673

CREDITORS

Amounts falling due within one year

6

(156,968

)

(21,362

)

NET CURRENT ASSETS

2,661,059

3,323,311

TOTAL ASSETS LESS CURRENT LIABILITIES

2,720,849

3,383,101

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

2,720,749

3,383,001

SHAREHOLDERS' FUNDS

2,720,849

3,383,101

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 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 22 September 2026 and were signed on its behalf by:

Mr M Gilan - Director

Mr T Teitelbaum - Director

1.	STATUTORY INFORMATION

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

Turnover is dividend income.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Turnover

Turnover is dividend income.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

59,790

NET BOOK VALUE

At 31 December 2025

59,790

At 31 December 2024

59,790

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Panda Life Limited

Registered office: United Kingdom

Nature of business: Retailing of bedding products

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

3,937,315

3,598,752

Profit for the year/period

838,563

2,583,110

Matam Living Ltd

Registered office: United Kingdom

Nature of business: Real estate

%

Class of shares:

holding

Ordinary

100.00

31.12.25

£

Aggregate capital and reserves

359

Profit for the year

358

Eversince Limited

Registered office: United Kingdom

Nature of business: Retailing of cosmetics

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

3,559

3,339

Profit for the year/period

220

2,677

Matam Residential Limited

Registered office: United Kingdom

Nature of business: Real estate

%

Class of shares:

holding

Ordinary

100.00

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

695,660

146,891

Other debtors

583,100

583,100

1,278,760

729,991

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

1,200

1,200

Taxation and social security

27,582

7,862

Other creditors

128,186

12,300

156,968

21,362

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

Panda Life Ltd

A subsidiary of the company.

31.12.25

31.12.24

£

£

Amount due to related party at the balance sheet date

1,200

1,200

Matam Living Limited

A subsidiary of the company.

During the year, the company transferred £719 (2024: £136,894) to Matam Living Limited.

31.12.25

31.12.24

£

£

Amount due from related party at the balance sheet date

137,463

136,893

Matam Residential Limited

A subsidiary of the company.

During the year, the company provided an interest-free loan of £543,199 (2024: £Nil) to Matam Residential Limited.

31.12.25

31.12.24

£

£

Amount due from related party at the balance sheet date

543,199

-

Eversince Limited

A subsidiary of the company.

During the year, the company transferred £5,000 (2024: £10,000) to Eversince Limited.

31.12.25

31.12.24

£

£

Amount due from related party at the balance sheet date

15,000

10,000