IRIS Accounts Production v26.1.0.640 00630294 Board of Directors 1.10.24 30.9.25 30.9.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00630294 2024-09-30 00630294 2025-09-30 00630294 2024-10-01 2025-09-30 00630294 2023-09-30 00630294 2023-10-01 2024-09-30 00630294 2024-09-30 00630294 ns15:EnglandWales 2024-10-01 2025-09-30 00630294 ns14:PoundSterling 2024-10-01 2025-09-30 00630294 ns10:Director1 2024-10-01 2025-09-30 00630294 ns10:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 00630294 ns10:SmallEntities 2024-10-01 2025-09-30 00630294 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00630294 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 00630294 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00630294 ns10:FullAccounts 2024-10-01 2025-09-30 00630294 ns10:Director3 2024-10-01 2025-09-30 00630294 ns10:Director4 2024-10-01 2025-09-30 00630294 ns10:Director5 2024-10-01 2025-09-30 00630294 ns10:Director6 2024-10-01 2025-09-30 00630294 ns10:Director8 2024-10-01 2025-09-30 00630294 ns10:Director9 2024-10-01 2025-09-30 00630294 ns10:Director2 2024-10-01 2025-09-30 00630294 ns10:Director11 2024-10-01 2025-09-30 00630294 ns10:Director12 2024-10-01 2025-09-30 00630294 ns10:Director13 2024-10-01 2025-09-30 00630294 ns10:Director14 2024-10-01 2025-09-30 00630294 ns10:CompanySecretary1 2024-10-01 2025-09-30 00630294 ns10:RegisteredOffice 2024-10-01 2025-09-30 00630294 ns5:CurrentFinancialInstruments 2025-09-30 00630294 ns5:CurrentFinancialInstruments 2024-09-30 00630294 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 00630294 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 00630294 ns5:LandBuildings ns5:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00630294 ns5:LandBuildings 2024-09-30 00630294 ns5:LandBuildings 2025-09-30 00630294 ns5:LandBuildings 2024-09-30 00630294 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 00630294 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 00630294 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MIDLAND FLYFISHERS LIMITED

MIDLAND FLYFISHERS LIMITED (REGISTERED NUMBER: 00630294)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

MIDLAND FLYFISHERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | E D Brown

| J S P Furniss

| E J Dawes

| R Norman

| J B Campbell

| M E Stirk

| P T Stafford

| G J Southall

| J D W Cox

| P D Batty

| W G H Dowley

| T S Beharrell

| SECRETARY: | E J Dawes

| REGISTERED OFFICE: | Corner Oak

| 1 Homer Road

| Solihull

| West Midlands

| B91 3QG

| REGISTERED NUMBER: | 00630294 (England and Wales)

| ACCOUNTANTS: | Prime

| Chartered Accountants

| Corner Oak

| 1 Homer Road

| Solihull

| B91 3QG

MIDLAND FLYFISHERS LIMITED (REGISTERED NUMBER: 00630294)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 347,565 |  | 347,565 |  |

Investment property | 5 | - |  | 380,727 |  |

347,565 |  | 728,292 |  |

CURRENT ASSETS

Debtors | 6 | 3,513 |  | 8,893 |  |

Cash at bank | 206,679 |  | 135,302 |  |

210,192 |  | 144,195 |  |

CREDITORS

Amounts falling due within one year | 7 | 154,501 |  | 454,939 |  |

NET CURRENT ASSETS/(LIABILITIES) | 55,691 |  | (310,744 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 403,256 |  | 417,548 |  |

RESERVES

Retained earnings | 403,256 |  | 417,548 |  |

MEMBERS' FUNDS | 403,256 |  | 417,548 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

J B Campbell - Director

MIDLAND FLYFISHERS LIMITED (REGISTERED NUMBER: 00630294)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Midland Flyfishers Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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.

| Subscriptions and entrance fees

| Subscriptions are credited to the income and expenditure account in the year in which they are due.

| Entrance fees are accounted for on receipt.

| Tangible fixed assets

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

| Freehold fishing rights | - | not provided

| Freehold fishing rights and land are stated at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 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.

MIDLAND FLYFISHERS LIMITED (REGISTERED NUMBER: 00630294)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Freehold

| fishing

| rights

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 347,565 |  |

| NET BOOK VALUE

| At 30 September 2025 | 347,565 |  |

| At 30 September 2024 | 347,565 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 380,727 |  |

| Additions | 34,091 |  |

| Disposals | (414,818 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 380,727 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 3,513 |  | 8,893 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Member loans | 150,000 |  | 450,000 |  |

| Taxation and social security | 122 |  | 1,558 |  |

| Other creditors | 4,379 |  | 3,381 |  |

154,501 |  | 454,939 |  |

8. | RELATED PARTY DISCLOSURES

| The members of the committee enjoy the same benefits of membership and at the same cost as other members.

MIDLAND FLYFISHERS LIMITED (REGISTERED NUMBER: 00630294)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | MEMBERS LIABILITIES

| The company does not have a share capital but the liability of members is limited, in the event of the company being wound up, to an amount not exceeding £5 for each member.