Registration number: 03763381

Matform Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Matform Limited

Company Information

Directors

Mrs Eleanor Carol Billingham Mr John Daniel Kelly

Company secretary

Mr John Daniel Kelly

Registered office

93 Aldwick Road Bognor Regis West Sussex England PO21 2NW

Matform Limited

(Registration number: 03763381)
Balance Sheet as at 31 August 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	88,690	86,830
Current assets
Stocks	6	37,281	38,910
Debtors	7	220,110	205,046
Cash at bank and in hand		248,061	370,907
		505,452	614,863
Creditors: Amounts falling due within one year	8	(109,213)	(141,571)
Net current assets		396,239	473,292
Total assets less current liabilities		484,929	560,122
Provisions for liabilities		(11,765)	(16,207)
Net assets		473,164	543,915
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		472,164	542,915
Shareholders' funds		473,164	543,915

For the financial year ending 31 August 2026 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 27 October 2026 and signed on its behalf by:
 

......................................... Mr John Daniel Kelly Company secretary and director

Matform Limited

Notes to the Unaudited Financial Statements for the year ended 31 August 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
93 Aldwick Road
Bognor Regis
West Sussex
PO21 2NW
England

The principal place of business is:
Matform Business Centre
Terminus Road
Chichester
West Sussex
PO19 8UL
England

These financial statements were authorised for issue by the Board on 27 October 2026.

2	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.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Matform Limited

Notes to the Unaudited Financial Statements for the year ended 31 August 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	20% Reducing Balance
Fixtures and fittings	20% Reducing Balance
Motor vehicles	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Matform Limited

Notes to the Unaudited Financial Statements for the year ended 31 August 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2025 - 15).

4

Taxation

Tax charged/(credited) in the profit and loss account

Matform Limited

Notes to the Unaudited Financial Statements for the year ended 31 August 2026

	2026 £	2025 £
Current taxation
UK corporation tax	24,760	60,678
Deferred taxation
Arising from origination and reversal of timing differences	(4,442)	77
Tax expense in the income statement	20,318	60,755

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2025	92,091	27,900	711,695	831,686
Additions	-	-	25,995	25,995
At 31 August 2026	92,091	27,900	737,690	857,681
Depreciation
At 1 September 2025	89,665	16,130	639,061	744,856
Charge for the year	485	3,924	19,726	24,135
At 31 August 2026	90,150	20,054	658,787	768,991
Carrying amount
At 31 August 2026	1,941	7,846	78,903	88,690
At 31 August 2025	2,426	11,770	72,634	86,830

6

Stocks

	2026 £	2025 £
Raw materials and consumables	21,494	17,929
Work in progress	15,787	20,981
	37,281	38,910

7

Debtors

Current	2026 £	2025 £
Trade debtors	199,520	191,354
Prepayments	20,590	13,692
	220,110	205,046

Matform Limited

Notes to the Unaudited Financial Statements for the year ended 31 August 2026

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	49,289	43,911
Taxation and social security	54,435	92,535
Accruals and deferred income	3,800	3,800
Other creditors	1,689	1,325
	109,213	141,571

9	Provisions for liabilities

	Deferred tax £	Total £
At 1 September 2025	16,207	16,207
Increase (decrease) in existing provisions	(4,442)	(4,442)
At 31 August 2026	11,765	11,765

10	Financial instruments

Categorisation of financial instruments

2026 £

2025 £

11	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	24,984	19,428
Contributions paid to money purchase schemes	92,000	28,000
	116,984	47,428

12

Dividends

Interim dividends paid

Matform Limited

Notes to the Unaudited Financial Statements for the year ended 31 August 2026

		2026 £		2025 £
Interim dividend of £162.00 per each Ordinary		162,000		162,000

13	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1,000	1,000	1,000	1,000