2022-03-012023-02-282023-02-28false09171933MIDDLETONS ASSURED TALENT LTD2023-11-13iso4217:GBPxbrli:pure091719332022-03-01091719332023-02-28091719332022-03-012023-02-28091719332020-09-01091719332022-02-28091719332020-09-012022-02-2809171933bus:SmallEntities2022-03-012023-02-2809171933bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2809171933bus:AbridgedAccounts2022-03-012023-02-2809171933bus:PrivateLimitedCompanyLtd2022-03-012023-02-2809171933core:WithinOneYear2023-02-2809171933core:AfterOneYear2023-02-2809171933core:WithinOneYear2022-02-2809171933core:AfterOneYear2022-02-2809171933core:ShareCapital2023-02-2809171933core:SharePremium2023-02-2809171933core:RevaluationReserve2023-02-2809171933core:OtherReservesSubtotal2023-02-2809171933core:RetainedEarningsAccumulatedLosses2023-02-2809171933core:ShareCapital2022-02-2809171933core:SharePremium2022-02-2809171933core:RevaluationReserve2022-02-2809171933core:OtherReservesSubtotal2022-02-2809171933core:RetainedEarningsAccumulatedLosses2022-02-2809171933core:LandBuildings2023-02-2809171933core:PlantMachinery2023-02-2809171933core:Vehicles2023-02-2809171933core:FurnitureFittings2023-02-2809171933core:OfficeEquipment2023-02-2809171933core:NetGoodwill2023-02-2809171933core:IntangibleAssetsOtherThanGoodwill2023-02-2809171933core:ListedExchangeTraded2023-02-2809171933core:UnlistedNon-exchangeTraded2023-02-2809171933core:LandBuildings2022-02-2809171933core:PlantMachinery2022-02-2809171933core:Vehicles2022-02-2809171933core:FurnitureFittings2022-02-2809171933core:OfficeEquipment2022-02-2809171933core:NetGoodwill2022-02-2809171933core:IntangibleAssetsOtherThanGoodwill2022-02-2809171933core:ListedExchangeTraded2022-02-2809171933core:UnlistedNon-exchangeTraded2022-02-2809171933core:LandBuildings2022-03-012023-02-2809171933core:PlantMachinery2022-03-012023-02-2809171933core:Vehicles2022-03-012023-02-2809171933core:FurnitureFittings2022-03-012023-02-2809171933core:OfficeEquipment2022-03-012023-02-2809171933core:NetGoodwill2022-03-012023-02-2809171933core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2809171933core:ListedExchangeTraded2022-03-012023-02-2809171933core:UnlistedNon-exchangeTraded2022-03-012023-02-2809171933core:MoreThanFiveYears2022-03-012023-02-2809171933core:Non-currentFinancialInstruments2023-02-2809171933core:Non-currentFinancialInstruments2022-02-2809171933dpl:CostSales2022-03-012023-02-2809171933dpl:DistributionCosts2022-03-012023-02-2809171933core:LandBuildings2022-03-012023-02-2809171933core:PlantMachinery2022-03-012023-02-2809171933core:Vehicles2022-03-012023-02-2809171933core:FurnitureFittings2022-03-012023-02-2809171933core:OfficeEquipment2022-03-012023-02-2809171933dpl:AdministrativeExpenses2022-03-012023-02-2809171933core:NetGoodwill2022-03-012023-02-2809171933core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2809171933dpl:GroupUndertakings2022-03-012023-02-2809171933dpl:ParticipatingInterests2022-03-012023-02-2809171933dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2809171933core:ListedExchangeTraded2022-03-012023-02-2809171933dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2809171933core:UnlistedNon-exchangeTraded2022-03-012023-02-2809171933dpl:CostSales2020-09-012022-02-2809171933dpl:DistributionCosts2020-09-012022-02-2809171933core:LandBuildings2020-09-012022-02-2809171933core:PlantMachinery2020-09-012022-02-2809171933core:Vehicles2020-09-012022-02-2809171933core:FurnitureFittings2020-09-012022-02-2809171933core:OfficeEquipment2020-09-012022-02-2809171933dpl:AdministrativeExpenses2020-09-012022-02-2809171933core:NetGoodwill2020-09-012022-02-2809171933core:IntangibleAssetsOtherThanGoodwill2020-09-012022-02-2809171933dpl:GroupUndertakings2020-09-012022-02-2809171933dpl:ParticipatingInterests2020-09-012022-02-2809171933dpl:GroupUndertakingscore:ListedExchangeTraded2020-09-012022-02-2809171933core:ListedExchangeTraded2020-09-012022-02-2809171933dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-09-012022-02-2809171933core:UnlistedNon-exchangeTraded2020-09-012022-02-2809171933core:NetGoodwill2023-02-2809171933core:IntangibleAssetsOtherThanGoodwill2023-02-2809171933core:LandBuildings2023-02-2809171933core:PlantMachinery2023-02-2809171933core:Vehicles2023-02-2809171933core:FurnitureFittings2023-02-2809171933core:OfficeEquipment2023-02-2809171933core:AfterOneYear2023-02-2809171933core:WithinOneYear2023-02-2809171933core:ListedExchangeTraded2023-02-2809171933core:UnlistedNon-exchangeTraded2023-02-2809171933core:ShareCapital2023-02-2809171933core:SharePremium2023-02-2809171933core:RevaluationReserve2023-02-2809171933core:OtherReservesSubtotal2023-02-2809171933core:RetainedEarningsAccumulatedLosses2023-02-2809171933core:NetGoodwill2022-02-2809171933core:IntangibleAssetsOtherThanGoodwill2022-02-2809171933core:LandBuildings2022-02-2809171933core:PlantMachinery2022-02-2809171933core:Vehicles2022-02-2809171933core:FurnitureFittings2022-02-2809171933core:OfficeEquipment2022-02-2809171933core:AfterOneYear2022-02-2809171933core:WithinOneYear2022-02-2809171933core:ListedExchangeTraded2022-02-2809171933core:UnlistedNon-exchangeTraded2022-02-2809171933core:ShareCapital2022-02-2809171933core:SharePremium2022-02-2809171933core:RevaluationReserve2022-02-2809171933core:OtherReservesSubtotal2022-02-2809171933core:RetainedEarningsAccumulatedLosses2022-02-2809171933core:NetGoodwill2020-09-0109171933core:IntangibleAssetsOtherThanGoodwill2020-09-0109171933core:LandBuildings2020-09-0109171933core:PlantMachinery2020-09-0109171933core:Vehicles2020-09-0109171933core:FurnitureFittings2020-09-0109171933core:OfficeEquipment2020-09-0109171933core:AfterOneYear2020-09-0109171933core:WithinOneYear2020-09-0109171933core:ListedExchangeTraded2020-09-0109171933core:UnlistedNon-exchangeTraded2020-09-0109171933core:ShareCapital2020-09-0109171933core:SharePremium2020-09-0109171933core:RevaluationReserve2020-09-0109171933core:OtherReservesSubtotal2020-09-0109171933core:RetainedEarningsAccumulatedLosses2020-09-0109171933core:AfterOneYear2022-03-012023-02-2809171933core:WithinOneYear2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:CostValuation2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2809171933core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2809171933core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2809171933core:Non-currentFinancialInstrumentscore:CostValuation2022-02-2809171933core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-2809171933core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-2809171933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-2809171933core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-2809171933core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-2809171933core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-2809171933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-2809171933core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2809171933bus:Director12022-03-012023-02-2809171933bus:Director22022-03-012023-02-28091719331bus:Director12022-03-01091719331bus:Director12022-03-012023-02-28091719331bus:Director12023-02-28091719332022-03-01091719332022-03-012023-02-28091719332023-02-28

MIDDLETONS ASSURED TALENT LTD

Registered Number
09171933
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

MIDDLETONS ASSURED TALENT LTD
Company Information
for the year from 1 March 2022 to 28 February 2023

Directors

MIDDLETON, Nicholas
MIDDLETON, Rebecca Clare

Registered Address

Parkhill Studio
Walton Road
Wetherby
LS22 5DZ

Registered Number

09171933 (England and Wales)
MIDDLETONS ASSURED TALENT LTD
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets85,1882,737
5,1882,737
Current assets
Debtors49,37175,180
Cash at bank and on hand77
49,37875,187
Creditors amounts falling due within one year12(21,402)(43,205)
Net current assets (liabilities)27,97631,982
Total assets less current liabilities33,16434,719
Creditors amounts falling due after one year(31,540)(34,006)
Provisions for liabilities(986)(520)
Net assets638193
Capital and reserves
Called up share capital200200
Profit and loss account438(7)
Shareholders' funds638193
The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2023, and are signed on its behalf by:
MIDDLETON, Nicholas
Director
Registered Company No. 09171933
MIDDLETONS ASSURED TALENT LTD
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is that of a recruitment agency.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment5
Intangible assets policy
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
6.Employee information

20232022
Average number of employees during the year22
7.Intangible assets
8.Property, plant and equipment

Total

£
Cost or valuation
At 01 March 2211,642
Additions4,209
At 28 February 2315,851
Depreciation and impairment
At 01 March 228,905
Charge for year1,758
At 28 February 2310,662
Net book value
At 28 February 235,188
At 28 February 222,737
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MIDDLETON, Nicholas45,53873,12472,45246,210
45,53873,12472,45246,210
The director paid interest to the company on the overdrawn director's loan account at the average official rate of 2%.
10.Dividends proposed and payable

2023

2022

££
Dividends Paid-69,600
Total-69,600
11.Debtors within one year

2023

2022

££
Trade debtors / trade receivables-15,000
Other debtors48,37145,868
Prepayments and accrued income1,00014,312
Total49,37175,180
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables-168
Bank borrowings and overdrafts4,6364,575
Taxation and social security14,42027,852
Other creditors2,29410,610
Accrued liabilities and deferred income52-
Total21,40243,205
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.