MIDDLESTONE BUSINESS ANALYSIS LIMITED


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)

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.

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.

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.