Middleton Investments (Holdings) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI655621

MIDDLETON INVESTMENTS (HOLDINGS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2025

MIDDLETON INVESTMENTS (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	308,463	322,814
Investments	6	100	100
		---------	---------
		308,563	322,914

Current assets

Debtors	7	83,573	43,925
Cash at bank and in hand		272,971	274,412
		---------	---------
		356,544	318,337

Creditors: amounts falling due within one year	8	652,075		641,048
		---------		---------
Net current liabilities			295,531	322,711
			---------	---------
Total assets less current liabilities			13,032	203
			--------	----
Net assets			13,032	203
			--------	----

Capital and reserves

Called up share capital	9	100	100
Profit and loss account	10	12,932	103
		--------	----
Shareholders funds		13,032	203
		--------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MIDDLETON INVESTMENTS (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 1 September 2026 , and are signed on behalf of the board by:

Mr A Middleton
Director

Company registration number: NI655621

MIDDLETON INVESTMENTS (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 2 Bracken Hill Crescent, Belfast, BT8 6ZU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings	-	2% straight line
Fixtures and fittings	-	10% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Total
	£	£	£
Cost
At 1 October 2024 and 30 September 2025	327,520	78,000	405,520
	---------	--------	---------
Depreciation
At 1 October 2024	40,597	42,109	82,706
Charge for the year	6,551	7,800	14,351
	---------	--------	---------
At 30 September 2025	47,148	49,909	97,057
	---------	--------	---------
Carrying amount
At 30 September 2025	280,372	28,091	308,463
	---------	--------	---------
At 30 September 2024	286,923	35,891	322,814
	---------	--------	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 October 2024 and 30 September 2025	100
	----
Impairment
At 1 October 2024 and 30 September 2025	–
	----

Carrying amount
At 30 September 2025	100
	----
At 30 September 2024	100
	----

Subsidiaries, associates and other investments

	Class of share	Percentage of shares held
Subsidiary undertakings
Friends Childcare Limited	Ordinary	100

The results and capital and reserves for the year are as follows:

	Capital and reserves		Profit/(loss) for the year
	2025	2024	2025	2024
	£	£	£	£
Subsidiary undertakings
Friends Childcare Limited	7,831	(12,471)	20,302	12,660
	-------	--------	--------	--------

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	43,825
Other debtors	83,573	100
	--------	--------
	83,573	43,925
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8,474	–
Corporation tax	11,859	9,306
Other creditors	631,742	631,742
	---------	---------
	652,075	641,048
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 0.01 each	10,000	100	10,000	100
	--------	----	--------	----

10. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Friends Childcare Limited	52,300	34,000	( 8,475)	43,825
	--------	--------	-------	--------

The company was under the control of Mr and Mrs Middleton throughout the current period.