Company registration number: 05764712
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Middleton Joinery Ltd.
Pages for filing with the Registrar
Company registration number: 05764712
Middleton Joinery Ltd.
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 3,278 4,377
3,278 4,377
Current assets
Stocks 34,571 29,500
Debtors 5 18,716 31,688
Cash at bank and in hand 317 2,587
53,604 63,775
Creditors: amounts falling due within one year
6 (38,273) (52,840)
Net current assets 15,331 10,935
Total assets less current liabilities 18,609 15,312
Creditors: Amounts falling due after more than one year
- (2,312)
NET ASSETS 18,609 13,000
Capital and reserves
Called up share capital 200 200
Profit and loss account 18,409 12,800
TOTAL EQUITY 18,609 13,000
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05764712
Middleton Joinery Ltd.
Balance sheet - continued
as at 31 March 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 17 August 2026 and signed on its behalf by:
Mr S Codling, Director Mr M Whymark, Director
17 August 2026 17 August 2026
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Middleton Joinery Ltd.
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Middleton Joinery Ltd. is a private company registered in England and Wales. Its registered number is 05764712. The company is limited by shares. Its registered office is Unit 1 Wrights Farm, Middleton Hall Cottages, Sudbury, Suffolk, CO10 7LL.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Middleton Joinery Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 3).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 46,757
At 31 March 2026 46,757
Depreciation
At 1 April 2025 42,380
Charge for year 1,099
At 31 March 2026 43,479
Net book value
At 31 March 2026 3,278
At 31 March 2025 4,377
5 Debtors
31 Mar 26 31 Mar 25
£ £
Trade debtors 18,236 31,243
Prepayments and accrued income 480 445
18,716 31,688
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Middleton Joinery Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Creditors: amounts falling due within one year
31 Mar 26 31 Mar 25
£ £
Bank loans and overdrafts 15,840 11,314
Trade creditors 14,742 32,223
Other creditors 4,015 2,015
Taxation 2,043 2,021
VAT payable 303 2,263
Social security and other tax - 1,759
Accruals and deferred income 1,330 1,245
38,273 52,840
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