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MIDDLESTONE BUSINESS ANALYSIS LIMITED

Registered Number
10261471
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

MIDDLESTONE BUSINESS ANALYSIS 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 | 10261471 (England and Wales)

MIDDLESTONE BUSINESS ANALYSIS LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,068 |  |  |  | 1,849
|  |  |  | 2,068 |  |  |  | 1,849
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 22,127 |  |  |  | 13,820 |  |
Cash at bank and on hand |  | 61,579 |  |  |  | 20,251 |  |
|  | 83,706 |  |  |  | 34,071 |  |
Creditors amounts falling due within one year | 5 | (37,292) |  |  |  | (11,583) |  |
Net current assets (liabilities) |  |  |  | 46,414 |  |  |  | 22,488
Total assets less current liabilities |  |  |  | 48,482 |  |  |  | 24,337
Provisions for liabilities | 6 |  |  | (517) |  |  |  | (462)
Net assets |  |  |  | 47,965 |  |  |  | 23,875
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 10,000
Profit and loss account |  |  |  | 47,865 |  |  |  | 13,875
Shareholders' funds |  |  |  | 47,965 |  |  |  | 23,875

- 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. 10261471

MIDDLESTONE BUSINESS ANALYSIS 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Development cost are recognised as internally generated intangible assets when development satisfies the criteria of section 18 of FRS 102.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Finance leases and hire purchase contracts
--- | ---
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

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

|  | 2026 |  | 2025
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 2,798 |  | 10,971 |  | 13,769
| Additions | - |  | 1,550 |  | 1,550
| Disposals | (541) |  | (2,433) |  | (2,974)
| At 31 March 26 | 2,257 |  | 10,088 |  | 12,345
| Depreciation and impairment
| At 01 April 25 | 2,353 |  | 9,567 |  | 11,920
| Charge for year | 171 |  | 1,160 |  | 1,331
| On disposals | (541) |  | (2,433) |  | (2,974)
| At 31 March 26 | 1,983 |  | 8,294 |  | 10,277
| Net book value
| At 31 March 26 | 274 |  | 1,794 |  | 2,068
| At 31 March 25 | 445 |  | 1,404 |  | 1,849

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 18,273 |  | 11,085
| Other debtors | 633 |  | 220
| Prepayments and accrued income | 3,221 |  | 2,515
| Total | 22,127 |  | 13,820

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 90 |  | 78
| Taxation and social security | 36,630 |  | 11,156
| Other creditors | 100 |  | 349
| Accrued liabilities and deferred income | 472 |  | -
| Total | 37,292 |  | 11,583

6. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 517 |  | 462
| Total | 517 |  | 462

7. | Share capital
--- | ---
| On 5th June 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.