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Registration number: 13558658

Middleton Capital Limited
Unaudited Financial Statements
for the Year Ended 31 August 2025

Middleton Capital Limited

(Registration number: 13558658)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Other financial assets | 3 | 43,410 | 36,942
Cash at bank |  | 503 | -
|  | 43,913 | 36,942
Creditors: Amounts falling due within one year | 4 | (900,229) | (898,070)
Net liabilities |  | (856,316) | (861,128)
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | (856,416) | (861,228)
Shareholders' deficit |  | (856,316) | (861,128)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 4 February 2026

.........................................

Mr A E A Bell

Director

Middleton Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | Accounting policies

Statutory information

Middleton Capital Limited is a private company, limited by shares, domiciled in England and Wales, company number 13558658. The registered office is at Victoria Mill Stables, Buxton Road, Bakewell, Derbyshire, DE45 1DA.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, including the support of creditors, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly he continues to adopt the going concern basis in preparing the annual report and accounts.

Investments

Investments in shares are included at fair value.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2 | Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

Middleton Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

3 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £
Current financial assets
Valuation
At 1 September 2024 | 36,942
Fair value adjustments | 6,468
At 31 August 2025 | 43,410
Carrying amount
At 31 August 2025 | 43,410
At 31 August 2024 | 36,942

The historical cost of the current financial assets is £42,385 (2024 : £42,385).

4 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 2,300 | 2,300
Director's loan account | 897,929 | 895,770
| 900,229 | 898,070

Middleton Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 76 | 76 | 76 | 76
Ordinary A shares of £1 each | 24 | 24 | 24 | 24
| 100 | 100 | 100 | 100

6 | Related party transactions

Included in creditors is a loan from the director. At the balance sheet date the amount due to the director was £897,929 (2024: £895,770). The loan is interest free.