Midsummer Marketing Limited 31/03/2025 iXBRL

Company registration number: 04564869

Midsummer Marketing Limited

Unaudited filleted financial statements

31 March 2025

Midsummer Marketing Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Midsummer Marketing Limited

Directors and other information


	Directors	Mr G Smith
		Mrs J Smith


	Secretary	Mrs J Smith


	Company number	04564869


	Registered office	16 Wynches Farm Drive
		St. Albans
		Hertfordshire
		AL4 0XH


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Midsummer Marketing Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Midsummer Marketing Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Midsummer Marketing Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Midsummer Marketing Limited, as a body, in accordance with the terms of our engagement letter dated 30 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Midsummer Marketing Limited and state those matters that we have agreed to state to the board of directors of Midsummer Marketing Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Midsummer Marketing Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Midsummer Marketing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Midsummer Marketing Limited. You consider that Midsummer Marketing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Midsummer Marketing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

3 December 2025

Midsummer Marketing Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	39,263		9,261
Investments	6	-		50
		_______		_______
			39,263		9,311

Current assets
Debtors	7	7,152		72,999
Investments	8	-		441
Cash at bank and in hand		165,114		154,380
		_______		_______
		172,266		227,820
Creditors: amounts falling due
within one year	9	( 36,638)		( 41,122)
		_______		_______
Net current assets			135,628		186,698
			_______		_______
Total assets less current liabilities			174,891		196,009

			_______		_______
Net assets			174,891		196,009
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			173,891		195,009
			_______		_______
Shareholders funds			174,891		196,009
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year 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 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.

These financial statements were approved by the board of directors and authorised for issue on 03 December 2025 , and are signed on behalf of the board by:

Mr G Smith Mrs J Smith

Director Director

Company registration number: 04564869

Midsummer Marketing Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 16 Wynches Farm Drive, St. Albans, Hertfordshire, AL4 0XH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.

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:


Long leasehold property	-	straight line over 10 years
Fittings fixtures and equipment	-	straight line over 4 years
Motor vehicles	-	25% reducing balance
Computer equipment	-	straight line basis between one and two years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Long leasehold property	Fixtures, fittings and equipment	Motor vehicles	Computer equipment	Total
	£	£	£	£	£
Cost
At 1 April 2024	14,971	4,107	-	9,211	28,289
Additions	-	-	38,990	-	38,990
Disposals	-	-	-	( 8,561)	( 8,561)
	_______	_______	_______	_______	_______
At 31 March 2025	14,971	4,107	38,990	650	58,718
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	6,113	3,705	-	9,210	19,028
Charge for the year	1,497	180	7,311	-	8,988
Disposals	-	-	-	( 8,561)	( 8,561)
	_______	_______	_______	_______	_______
At 31 March 2025	7,610	3,885	7,311	649	19,455
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	7,361	222	31,679	1	39,263
	_______	_______	_______	_______	_______
At 31 March 2024	8,858	402	-	1	9,261
	_______	_______	_______	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 April 2024	50	50
Disposals	( 50)	( 50)
	_______	_______
At 31 March 2025	-	-
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	50	50
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	919	10,925
Amounts owed by group undertakings and undertakings in which the company has a participating interest	-	19,397
Other debtors	6,233	42,677
	_______	_______
	7,152	72,999
	_______	_______

8. Investments

	2025	2024
	£	£
Other investments	-	441
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	23,671	30,583
Social security and other taxes	437	503
Other creditors	12,530	10,036
	_______	_______
	36,638	41,122
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr G Smith	( 2,456)	-	2,302	( 154)
	Mrs J Smith	( 2,569)	( 2,850)	-	( 5,419)
		_______	_______	_______	_______
		( 5,025)	( 2,850)	2,302	( 5,573)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr G Smith	( 4,278)	-	1,822	( 2,456)
	Mrs J Smith	( 340)	( 2,229)	-	( 2,569)
		_______	_______	_______	_______
		( 4,618)	( 2,229)	1,822	( 5,025)
		_______	_______	_______	_______