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Company Registration No. 09503683 (England and Wales)
Middleton Green Ltd Unaudited accounts for the year ended 31 March 2025
Middleton Green Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Middleton Green Ltd Company Information for the year ended 31 March 2025
Directors
J. Middleton V. Green
Company Number
09503683 (England and Wales)
Registered Office
W7 Boutique 60 Boston Road Greater London W7 3TR United Kingdom
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
- 3 -
Middleton Green Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
40,737
50,497
Current assets
Debtors
5
9,224
12,485
Cash at bank and in hand
13,750
26,438
22,974
38,923
Creditors: amounts falling due within one year
6
(71,097)
(62,192)
Net current liabilities
(48,123)
(23,269)
Total assets less current liabilities
(7,386)
27,228
Creditors: amounts falling due after more than one year
7
(44,638)
(64,280)
Net liabilities
(52,024)
(37,052)
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
(52,124)
(37,152)
Shareholders' funds
(52,024)
(37,052)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by
J. Middleton Director Company Registration No. 09503683
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Middleton Green Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Middleton Green Ltd is a private company, limited by shares, registered in England and Wales, registration number 09503683. The registered office is W7 Boutique, 60 Boston Road, Greater London, W7 3TR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Middleton Green Ltd Notes to the Accounts for the year ended 31 March 2025
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
-
70,753
2,388
8,578
81,719
Additions
1,982
-
-
3,184
5,166
Disposals
-
-
-
(1,800)
(1,800)
At 31 March 2025
1,982
70,753
2,388
9,962
85,085
Depreciation
At 1 April 2024
-
24,263
1,365
5,594
31,222
Charge for the year
496
11,622
256
1,542
13,916
On disposals
-
-
-
(790)
(790)
At 31 March 2025
496
35,885
1,621
6,346
44,348
Net book value
At 31 March 2025
1,486
34,868
767
3,616
40,737
At 31 March 2024
-
46,490
1,023
2,984
50,497
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,224
8,485
Other debtors
4,000
4,000
9,224
12,485
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,648
10,648
VAT
3,090
1,265
Obligations under finance leases and hire purchase contracts
10,356
10,620
Trade creditors
171
9,086
Taxes and social security
44,199
28,528
Loans from directors
428
1,045
Accruals
2,205
1,000
71,097
62,192
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
5,134
14,946
Obligations under finance leases and hire purchase contracts
39,504
49,334
44,638
64,280
- 6 -
Middleton Green Ltd Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -