2025-04-01 2026-03-31 2026-03-31 false 10260057 MIDDLESTONE LIMITED 2026-05-06 70100 false iso4217:GBP xbrli:pure 10260057 2025-03-31 10260057 2026-03-31 10260057 2025-04-01 2026-03-31 10260057 2024-03-31 10260057 2025-03-31 10260057 2024-04-01 2025-03-31 10260057 bus:SmallEntities 2025-04-01 2026-03-31 10260057 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10260057 bus:FullAccounts 2025-04-01 2026-03-31 10260057 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10260057 core:WithinOneYear 2026-03-31 10260057 core:AfterOneYear 2026-03-31 10260057 core:WithinOneYear 2025-03-31 10260057 core:AfterOneYear 2025-03-31 10260057 core:ShareCapital 2026-03-31 10260057 core:SharePremium 2026-03-31 10260057 core:RevaluationReserve 2026-03-31 10260057 core:OtherReservesSubtotal 2026-03-31 10260057 core:RetainedEarningsAccumulatedLosses 2026-03-31 10260057 core:ShareCapital 2025-03-31 10260057 core:SharePremium 2025-03-31 10260057 core:RevaluationReserve 2025-03-31 10260057 core:OtherReservesSubtotal 2025-03-31 10260057 core:RetainedEarningsAccumulatedLosses 2025-03-31 10260057 core:LandBuildings 2026-03-31 10260057 core:PlantMachinery 2026-03-31 10260057 core:Vehicles 2026-03-31 10260057 core:FurnitureFittings 2026-03-31 10260057 core:OfficeEquipment 2026-03-31 10260057 core:NetGoodwill 2026-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 10260057 core:ListedExchangeTraded 2026-03-31 10260057 core:UnlistedNon-exchangeTraded 2026-03-31 10260057 core:LandBuildings 2025-03-31 10260057 core:PlantMachinery 2025-03-31 10260057 core:Vehicles 2025-03-31 10260057 core:FurnitureFittings 2025-03-31 10260057 core:OfficeEquipment 2025-03-31 10260057 core:NetGoodwill 2025-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 10260057 core:ListedExchangeTraded 2025-03-31 10260057 core:UnlistedNon-exchangeTraded 2025-03-31 10260057 core:LandBuildings 2025-04-01 2026-03-31 10260057 core:PlantMachinery 2025-04-01 2026-03-31 10260057 core:Vehicles 2025-04-01 2026-03-31 10260057 core:FurnitureFittings 2025-04-01 2026-03-31 10260057 core:OfficeEquipment 2025-04-01 2026-03-31 10260057 core:NetGoodwill 2025-04-01 2026-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 10260057 core:ListedExchangeTraded 2025-04-01 2026-03-31 10260057 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 10260057 core:MoreThanFiveYears 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments 2026-03-31 10260057 core:Non-currentFinancialInstruments 2025-03-31 10260057 dpl:CostSales 2025-04-01 2026-03-31 10260057 dpl:DistributionCosts 2025-04-01 2026-03-31 10260057 core:LandBuildings 2025-04-01 2026-03-31 10260057 core:PlantMachinery 2025-04-01 2026-03-31 10260057 core:Vehicles 2025-04-01 2026-03-31 10260057 core:FurnitureFittings 2025-04-01 2026-03-31 10260057 core:OfficeEquipment 2025-04-01 2026-03-31 10260057 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 10260057 core:NetGoodwill 2025-04-01 2026-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 10260057 dpl:GroupUndertakings 2025-04-01 2026-03-31 10260057 dpl:ParticipatingInterests 2025-04-01 2026-03-31 10260057 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 10260057 core:ListedExchangeTraded 2025-04-01 2026-03-31 10260057 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 10260057 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 10260057 dpl:CostSales 2024-04-01 2025-03-31 10260057 dpl:DistributionCosts 2024-04-01 2025-03-31 10260057 core:LandBuildings 2024-04-01 2025-03-31 10260057 core:PlantMachinery 2024-04-01 2025-03-31 10260057 core:Vehicles 2024-04-01 2025-03-31 10260057 core:FurnitureFittings 2024-04-01 2025-03-31 10260057 core:OfficeEquipment 2024-04-01 2025-03-31 10260057 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 10260057 core:NetGoodwill 2024-04-01 2025-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 10260057 dpl:GroupUndertakings 2024-04-01 2025-03-31 10260057 dpl:ParticipatingInterests 2024-04-01 2025-03-31 10260057 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 10260057 core:ListedExchangeTraded 2024-04-01 2025-03-31 10260057 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 10260057 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 10260057 core:NetGoodwill 2026-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 10260057 core:LandBuildings 2026-03-31 10260057 core:PlantMachinery 2026-03-31 10260057 core:Vehicles 2026-03-31 10260057 core:FurnitureFittings 2026-03-31 10260057 core:OfficeEquipment 2026-03-31 10260057 core:AfterOneYear 2026-03-31 10260057 core:WithinOneYear 2026-03-31 10260057 core:ListedExchangeTraded 2026-03-31 10260057 core:UnlistedNon-exchangeTraded 2026-03-31 10260057 core:ShareCapital 2026-03-31 10260057 core:SharePremium 2026-03-31 10260057 core:RevaluationReserve 2026-03-31 10260057 core:OtherReservesSubtotal 2026-03-31 10260057 core:RetainedEarningsAccumulatedLosses 2026-03-31 10260057 core:NetGoodwill 2025-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 10260057 core:LandBuildings 2025-03-31 10260057 core:PlantMachinery 2025-03-31 10260057 core:Vehicles 2025-03-31 10260057 core:FurnitureFittings 2025-03-31 10260057 core:OfficeEquipment 2025-03-31 10260057 core:AfterOneYear 2025-03-31 10260057 core:WithinOneYear 2025-03-31 10260057 core:ListedExchangeTraded 2025-03-31 10260057 core:UnlistedNon-exchangeTraded 2025-03-31 10260057 core:ShareCapital 2025-03-31 10260057 core:SharePremium 2025-03-31 10260057 core:RevaluationReserve 2025-03-31 10260057 core:OtherReservesSubtotal 2025-03-31 10260057 core:RetainedEarningsAccumulatedLosses 2025-03-31 10260057 core:NetGoodwill 2024-03-31 10260057 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 10260057 core:LandBuildings 2024-03-31 10260057 core:PlantMachinery 2024-03-31 10260057 core:Vehicles 2024-03-31 10260057 core:FurnitureFittings 2024-03-31 10260057 core:OfficeEquipment 2024-03-31 10260057 core:AfterOneYear 2024-03-31 10260057 core:WithinOneYear 2024-03-31 10260057 core:ListedExchangeTraded 2024-03-31 10260057 core:UnlistedNon-exchangeTraded 2024-03-31 10260057 core:ShareCapital 2024-03-31 10260057 core:SharePremium 2024-03-31 10260057 core:RevaluationReserve 2024-03-31 10260057 core:OtherReservesSubtotal 2024-03-31 10260057 core:RetainedEarningsAccumulatedLosses 2024-03-31 10260057 core:AfterOneYear 2025-04-01 2026-03-31 10260057 core:WithinOneYear 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 10260057 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 10260057 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 10260057 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 10260057 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 10260057 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 10260057 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 10260057 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 10260057 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 10260057 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 10260057 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 10260057 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 10260057 bus:Director1 2025-04-01 2026-03-31

MIDDLESTONE LIMITED

Registered Number
10260057
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

MIDDLESTONE LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | Terry Hopper

Registered Address | 71-75 Shelton Street
| Covent Garden
| London
| WC2H 9JQ

Place of Business | Suite 165, 80 Churchill Square
| Kings Hill
| West Malling
| ME19 4YU

Registered Number | 10260057 (England and Wales)

MIDDLESTONE LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | - |  |  |  | 12,500
|  |  |  | - |  |  |  | 12,500
Current assets |  |  |  |  |  |  |  |
Debtors |  | 100 |  |  |  | - |  |
|  | 100 |  |  |  | - |  |
Net current assets (liabilities) |  |  |  | 100 |  |  |  | -
Total assets less current liabilities |  |  |  | 100 |  |  |  | 12,500
Creditors amounts falling due after one year | 4 |  |  | - |  |  |  | (2,500)
Net assets |  |  |  | 100 |  |  |  | 10,000
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 10,000
Shareholders' funds |  |  |  | 100 |  |  |  | 10,000

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 May 2026, and are signed on its behalf by:
Terry Hopper Director Registered Company No. 10260057

MIDDLESTONE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---
| The company disposed of 10,000 ordinary shares of £1.00 each in Middlestone Business Analysis Limited in June 2025. Middlestone Business Analysis Limited is a business management consulting company, registered in England and Wales with company registration number 10261471. Following the transfer of business from App Insight Ltd to Middlestone Business Analysis Limited, the company revalued its holding in App Insight Ltd to nil. App Insight Ltd is a technology consulting company, registered in England and Wales with company registration number 13534944.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 12,500 |  | 12,500
| Revaluations | (2,500) |  | (2,500)
| Disposals | (10,000) |  | (10,000)
| Net book value
| At 31 March 26 | - |  | -
| At 31 March 25 | 12,500 |  | 12,500

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | - |  | 2,500
| Total | - |  | 2,500

| The amount above is owed to Middlestone Business Analysis Limited, a subsidiary company.

5. | Share capital
--- | ---
| On 2nd July 2025, the share capital was reduced by repaying £9,900 to the shareholders of 9,900 Ordinary £1 shares. The share capital after the reduction is 100 Ordinary £1 shares.