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REGISTERED NUMBER: 02810686 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

JAMES MIDDLEMISS MACHINERY LIMITED

JAMES MIDDLEMISS MACHINERY LIMITED (REGISTERED NUMBER: 02810686)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAMES MIDDLEMISS MACHINERY LIMITED

Company Information
for the year ended 30 April 2024







DIRECTORS: Mrs B S Middlemiss
M J Middlemiss
G R Jones





SECRETARY: Mrs B S Middlemiss





REGISTERED OFFICE: The Old Kennels
Strait Lane
Hurworth Moor
DARLINGTON
Co Durham
DL2 1QJ





REGISTERED NUMBER: 02810686 (England and Wales)





ACCOUNTANTS: King Hope
31-33 Victoria Road
Darlington
Co. Durham
DL1 5SB

JAMES MIDDLEMISS MACHINERY LIMITED (REGISTERED NUMBER: 02810686)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 64,976 60,783

CURRENT ASSETS
Stocks 276,150 242,000
Debtors 5 129,729 109,709
Cash at bank 11,531 27,309
417,410 379,018
CREDITORS
Amounts falling due within one year 6 162,616 63,824
NET CURRENT ASSETS 254,794 315,194
TOTAL ASSETS LESS CURRENT
LIABILITIES

319,770

375,977

CREDITORS
Amounts falling due after more than one
year

7

(12,500

)

(22,500

)

PROVISIONS FOR LIABILITIES - (3,650 )
NET ASSETS 307,270 349,827

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 306,270 348,827
SHAREHOLDERS' FUNDS 307,270 349,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

JAMES MIDDLEMISS MACHINERY LIMITED (REGISTERED NUMBER: 02810686)

Balance Sheet - continued
30 April 2024



The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2025 and were signed on its behalf by:





Mrs B S Middlemiss - Director


JAMES MIDDLEMISS MACHINERY LIMITED (REGISTERED NUMBER: 02810686)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

James Middlemiss Machinery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods excluding value added tax and is recognised at the date of transfer of goods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on reducing balance
Plant and machinery - 25% on reducing balance
Office equipment - 25% on cost and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

JAMES MIDDLEMISS MACHINERY LIMITED (REGISTERED NUMBER: 02810686)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Office
property machinery equipment Totals
£    £    £    £   
COST
At 1 May 2023 95,665 53,403 12,003 161,071
Additions - 12,533 1,190 13,723
Disposals - - (1,001 ) (1,001 )
At 30 April 2024 95,665 65,936 12,192 173,793
DEPRECIATION
At 1 May 2023 48,346 44,759 7,183 100,288
Charge for year 4,732 2,565 1,871 9,168
Eliminated on disposal - - (639 ) (639 )
At 30 April 2024 53,078 47,324 8,415 108,817
NET BOOK VALUE
At 30 April 2024 42,587 18,612 3,777 64,976
At 30 April 2023 47,319 8,644 4,820 60,783

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 17,569 24,213
One Night in Dublin Ltd 88,030 75,030
The Old Kennels Leisure Ltd 1,818 -
Tax 12,036 8,446
VAT 2,718 -
Prepayments 7,558 2,020
129,729 109,709

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 32,545 4,724
Tax - 1,608
Social security and other taxes 466 12,157
Directors' current accounts 116,272 30,011
Accrued expenses 3,333 5,324
162,616 63,824

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bounceback loan over 1 year 12,500 22,500

JAMES MIDDLEMISS MACHINERY LIMITED (REGISTERED NUMBER: 02810686)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mrs B S Middlemiss
Balance outstanding at start of year - 27,414
Amounts repaid - (27,414 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -