Midlandd Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12037720

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		26,187		36,267

			26,187		36,267
CURRENT ASSETS
Stocks		218		293
Debtors	5	17,457		17,075
Cash at bank and in hand		14,574		17,138

		32,249		34,506
Creditors: Amounts Falling Due Within One Year	6	(50,732 )		(49,433 )

NET CURRENT ASSETS (LIABILITIES)			(18,483 )		(14,927 )

TOTAL ASSETS LESS CURRENT LIABILITIES			7,704		21,340

Creditors: Amounts Falling Due After More Than One Year	7		(33,750 )		(38,750 )

NET LIABILITIES			(26,046 )		(17,410 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(26,146 )		(17,510 )

SHAREHOLDERS' FUNDS			(26,046)		(17,410)

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Midlandd Ltd

Balance Sheet (continued)

As At 31 March 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S G Ismail

Director

1st December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Midlandd Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12037720 . The registered office is 39 Brackley Street, Farnworth, Bolton, BL4 9DS.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements. The parent company has supported the company through loan funding in prior years and has confirmed that it will continue to make support available for the foreseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Improvements to property - Over lease term
Fixtures & Fittings	15% on reducing balance

2.5. Stocks and Work in Progress

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

2.6. 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 statement of financial position date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

2.7. 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. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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Midlandd Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	78,633	60,620	139,253

As at 31 March 2025	78,633	60,620	139,253

Depreciation
As at 1 April 2024	73,174	29,812	102,986
Provided during the period	5,459	4,621	10,080

As at 31 March 2025	78,633	34,433	113,066

Net Book Value
As at 31 March 2025	-	26,187	26,187

As at 1 April 2024	5,459	30,808	36,267

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	17,457	17,075

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,850	5,518
Amounts owed to group undertakings	40,525	40,603
Other creditors	3,319	1,300
Taxation and social security	2,038	2,012

	50,732	49,433

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	33,750	38,750

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Midlandd Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the current and prior periods:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Sarfaraz Ismail	-	1,023	(1,023 )	-	-

10. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. Ultimate Controlling Party

The ultimate controlling party is Iegroupuk Ltd (Reg: 11316603) by virtue of holding entire share capital of the company.

The company is registered in the United Kingdom and its registered office address is 44 Plungington Road, Preston, England, PR1 7RB.

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