2023-04-012024-03-312024-03-31false10261471MIDDLESTONE 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 2024

MIDDLESTONE BUSINESS ANALYSIS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,5685,651
Tangible assets42,4892,979
5,0578,630
Current assets
Debtors523,43622,904
Cash at bank and on hand32,80711,761
56,24334,665
Creditors amounts falling due within one year6(21,364)(21,870)
Net current assets (liabilities)34,87912,795
Total assets less current liabilities39,93621,425
Provisions for liabilities7(622)(745)
Net assets39,31420,680
Capital and reserves
Called up share capital10,00010,000
Profit and loss account29,31410,680
Shareholders' funds39,31420,680
The financial statements were approved and authorised for issue by the Director on 1 December 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
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).
Functional and presentation currency
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Deferred tax
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.
Intangible assets
Development cost are recognised as internally generated intangible assets when development satisfies the criteria of section 18 of FRS 102.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2.Average number of employees

20242023
Average number of employees during the year34
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 236,1646,164
At 31 March 246,1646,164
Amortisation and impairment
At 01 April 23513513
Charge for year3,0833,083
At 31 March 243,5963,596
Net book value
At 31 March 242,5682,568
At 31 March 235,6515,651
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 232,30010,88113,181
Additions1361,8662,002
Disposals-(1,171)(1,171)
At 31 March 242,43611,57614,012
Depreciation and impairment
At 01 April 231,9698,23310,202
Charge for year1812,1632,344
On disposals-(1,023)(1,023)
At 31 March 242,1509,37311,523
Net book value
At 31 March 242862,2032,489
At 31 March 233312,6482,979
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables11,91210,923
Other debtors913220
Prepayments and accrued income10,61111,761
Total23,43622,904
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1023
Taxation and social security15,9629,367
Other creditors-12,210
Accrued liabilities and deferred income5,300290
Total21,36421,870
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)622745
Total622745