2022-04-012023-03-312023-03-31false10261471MIDDLESTONE BUSINESS ANALYSIS 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MIDDLESTONE BUSINESS ANALYSIS LIMITED

Registered Number
10261471
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

MIDDLESTONE BUSINESS ANALYSIS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Terry Hopper

Registered Address

71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Place of Business

Suite 165, 80 Churchill Square

Kings Hill

West Malling

ME19 4YU


Registered Number

10261471 (England and Wales)
MIDDLESTONE BUSINESS ANALYSIS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets65,651-
Tangible assets72,9793,059
8,6303,059
Current assets
Debtors822,90420,273
Cash at bank and on hand11,76135,512
34,66555,785
Creditors amounts falling due within one year9(21,870)(21,352)
Net current assets (liabilities)12,79534,433
Total assets less current liabilities21,42537,492
Provisions for liabilities10(745)(581)
Net assets20,68036,911
Capital and reserves
Called up share capital10,00010,000
Profit and loss account10,68026,911
Shareholders' funds20,68036,911
The financial statements were approved and authorised for issue by the Director on 25 December 2023, and are signed on its behalf by:
Terry Hopper
Director
Registered Company No. 10261471
MIDDLESTONE BUSINESS ANALYSIS LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.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).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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)
Fixtures and fittings3
Office Equipment3
Intangible assets policy
Development cost are recognised as internally generated intangible assets when development satisfies the criteria of section 18 of FRS 102.
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.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year43
6.Intangible assets

Other

Total

££
Cost or valuation
Additions6,1646,164
At 31 March 236,1646,164
Amortisation and impairment
Charge for year513513
At 31 March 23513513
Net book value
At 31 March 235,6515,651
At 31 March 22--
7.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 221,8929,25311,145
Additions4081,6282,036
At 31 March 232,30010,88113,181
Depreciation and impairment
At 01 April 221,8046,2828,086
Charge for year1651,9512,116
At 31 March 231,9698,23310,202
Net book value
At 31 March 233312,6482,979
At 31 March 22882,9713,059
8.Debtors

2023

2022

££
Trade debtors / trade receivables10,92317,065
Amounts owed by group undertakings-500
Other debtors220220
Prepayments and accrued income11,7612,488
Total22,90420,273
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables356
Taxation and social security9,36720,938
Other creditors12,21067
Accrued liabilities and deferred income290291
Total21,87021,352
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)745581
Total745581