Company Registration No. 16530334 (England and Wales)
Via Match Limited
Unaudited accounts
for the period from 19 June 2025 to 31 December 2025
Via Match Limited
Unaudited accounts
Contents
Via Match Limited
Company Information
for the period from 19 June 2025 to 31 December 2025
Directors
Daniel Watson
James Lock
Thomas De Freitas
Company Number
16530334 (England and Wales)
Registered Office
3 Copthall Avenue
London
EC2R 7BH
United Kingdom
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Via Match Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
2,059
Creditors: amounts falling due within one year
(211,634)
Net current liabilities
(187,453)
Profit and loss account
(58,238)
Shareholders' funds
(58,237)
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by
Daniel Watson
Director
Company Registration No. 16530334
Via Match Limited
Notes to the Accounts
for the period from 19 June 2025 to 31 December 2025
Via Match Limited is a private company, limited by shares, registered in England and Wales, registration number 16530334. The registered office is 3 Copthall Avenue, London, EC2R 7BH, United Kingdom.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line Method
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Via Match Limited
Notes to the Accounts
for the period from 19 June 2025 to 31 December 2025
Development expenditures directly attributable to the design and testing of the company’s app are capitalised as an intangible asset only when the technical feasibility and commercial viability of the application can be demonstrated, and the company has adequate resources to complete the development.
Capitalised development costs primarily consist of directly attributable internal staff salary costs. These costs are stated at historical cost less accumulated amortisation and any accumulated impairment losses.
Amortisation is charged to the profit and loss account on a straight-line basis over the app's estimated useful economic life of 10 years, commencing from the date the application is available for commercial use.
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Intangible fixed assets
Other
At 31 December 2025
131,449
Charge for the period
3,451
At 31 December 2025
127,998
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Tangible fixed assets
Computer equipment
Amounts falling due within one year
Accrued income and prepayments
437
Via Match Limited
Notes to the Accounts
for the period from 19 June 2025 to 31 December 2025
7
Creditors: amounts falling due within one year
2025
Amounts owed to group undertakings and other participating interests
143,618
Taxes and social security
3,807
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Average number of employees
During the period the average number of employees was 3.