REGISTERED NUMBER: 06575717 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Middleton Construction (Nw) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Middleton

Mr B Middleton

REGISTERED OFFICE:

c/o DJH Chester City

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

REGISTERED NUMBER:

06575717 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Tangible assets

4

40,009

22,276

CURRENT ASSETS

Stocks

15,172

4,000

Debtors

5

2,882

1,307

Cash at bank

28,296

82,416

46,350

87,723

CREDITORS

Amounts falling due within one year

6

(32,402

)

(30,827

)

NET CURRENT ASSETS

13,948

56,896

TOTAL ASSETS LESS CURRENT LIABILITIES

53,957

79,172

PROVISIONS FOR LIABILITIES

(7,583

)

(3,922

)

NET ASSETS

46,374

75,250

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

46,274

75,150

46,374

75,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

Mr B Middleton - Director

1.	STATUTORY INFORMATION

Middleton Construction (Nw) Ltd 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.

The financial statements are presented in sterling, which is functional currency of the company, rounded to the nearest £1.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding rebates, discounts, value added tax and other sales taxes. Turnover from the rendering of services is recognised by the stage of completion of the contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stock and work kin progress

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Work in progress is stated at estimated realisable value, after providing for non-recoverable amounts. Work in progress represents unbilled revenue.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

4,027

70,946

5,415

80,388

Additions

2,153

29,995

1,052

33,200

Disposals

-

(50,045

)

-

(50,045

)

At 31 March 2025

6,180

50,896

6,467

63,543

DEPRECIATION

At 1 April 2024

2,740

50,734

4,638

58,112

Charge for year

580

4,640

736

5,956

Eliminated on disposal

-

(40,534

)

-

(40,534

)

At 31 March 2025

3,320

14,840

5,374

23,534

NET BOOK VALUE

At 31 March 2025

2,860

36,056

1,093

40,009

At 31 March 2024

1,287

20,212

777

22,276

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

2,882

1,307

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

11,623

3,698

Taxation and social security

2,967

26,750

Other creditors

17,812

379

32,402

30,827

7.	RELATED PARTY DISCLOSURES

The directors loaned to the company a total of £56,754 in the year and were repaid a total of £40,372. The balance owing to the Directors as at 31.03.2025 is £16,411 (2024 - £29).