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Company Registration No. 10781944 (England and Wales)
Middletown Developments Ltd Unaudited accounts for the year ended 31 May 2026
Middletown Developments Ltd Unaudited accounts Contents
Page
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Middletown Developments Ltd Company Information for the year ended 31 May 2026
Director
Joshua Simpkins
Company Number
10781944 (England and Wales)
Registered Office
CHYNANCE ACCOUNTANCY SERVICES LTD 2 KING STRET CONSTANTINE NEWQUAY CORNWALL TR7 1GF ENGLAND
Accountants
Chynance Accountancy Services Ltd 2 King Mark House Stret Constantine Newquay Cornwall TR7 1GF
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Middletown Developments Ltd Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
243,826 
243,826 
Current assets
Cash at bank and in hand
2,409 
2,117 
Creditors: amounts falling due within one year
(919)
(1,025)
Net current assets
1,490 
1,092 
Total assets less current liabilities
245,316 
244,918 
Creditors: amounts falling due after more than one year
(196,900)
(199,170)
Net assets
48,416 
45,748 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
40,000 
40,000 
Profit and loss account
8,414 
5,746 
Shareholders' funds
48,416 
45,748 
For the year ending 31 May 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 August 2026 and were signed on its behalf by
Joshua Simpkins Director Company Registration No. 10781944
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Middletown Developments Ltd Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Middletown Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 10781944. The registered office is CHYNANCE ACCOUNTANCY SERVICES LTD 2 KING, STRET CONSTANTINE, NEWQUAY, CORNWALL, TR7 1GF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2026 
£ 
Fair value at 1 June 2025
243,826 
At 31 May 2026
243,826 
Investment Property initially purchased for £200,000 was revalued on 25th May 2022 for £240,000. A revaluation reserve of £40,000 has been reflected on the Companies Balance Sheet to reflect the increase in value. The gain will not be accounted for in the Profit & loss account until it realized.
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
625 
687 
Accruals
294 
338 
919 
1,025 
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
177,172 
177,172 
Loans from directors
19,728 
21,998 
196,900 
199,170 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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