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COMPANY REGISTRATION NUMBER: 8690206
Middle-Point Ltd
Filleted Unaudited Financial Statements
28 February 2025
Middle-Point Ltd
Statement of Financial Position
28 February 2025
28 Feb 25
30 Sep 23
Note
£
£
£
Fixed assets
Tangible assets
5
256
Current assets
Debtors
6
264
630
Cash at bank and in hand
6,135
19,583
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6,399
20,213
Creditors: amounts falling due within one year
7
3,438
18,300
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-------
Net current assets
2,961
1,913
------
------
Total assets less current liabilities
2,961
2,169
Provisions
Taxation including deferred tax
49
------
------
Net assets
2,961
2,120
------
------
Capital and reserves
Called up share capital
2
2
Profit and loss account
2,959
2,118
------
------
Shareholders funds
2,961
2,120
------
------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 28 February 2025 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 financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 24 March 2025 , and are signed on behalf of the board by:
Mrs L B Dean
Director
Company registration number: 8690206
Middle-Point Ltd
Notes to the Financial Statements
Period from 1 October 2023 to 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 112-114 High Street, Rickmansworth, Herts, WD3 1AQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Revenue recognition
The turnover shown in the profit and loss account represents amounts receivable for work carried out during the year.
(c) Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
(d) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(e) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Technical Equipment
-
33% straight line
(f) Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The company has no employees with all work undertaken by the directors who are not engaged under service contracts.
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 October 2023
2,067
2,067
Additions
749
749
Disposals
( 2,816)
( 2,816)
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------
At 28 February 2025
------
------
Depreciation
At 1 October 2023
1,811
1,811
Charge for the period
370
370
Disposals
( 2,181)
( 2,181)
------
------
At 28 February 2025
------
------
Carrying amount
At 28 February 2025
------
------
At 30 September 2023
256
256
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------
6. Debtors
28 Feb 25
30 Sep 23
£
£
Trade debtors
264
630
----
----
7. Creditors: amounts falling due within one year
28 Feb 25
30 Sep 23
£
£
Trade creditors
386
Corporation tax
621
623
Other creditors
2,817
17,291
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3,438
18,300
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