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.

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.

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.