Registration number: 4601516

Midsummer Green Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Midsummer Green Ltd

Company Information

Directors

R C H Boddington R D Naylor

Registered office

1 The Limes 34 - 36 Linden Gardens London W2 4ET

Accountants

R M Willgoose Chartered AccountantChestnut End Leddington Ledbury Herefordshire HR8 2LG

Midsummer Green Ltd

(Registration number: 4601516)
Balance Sheet as at 31 January 2026

	Note	31 January 2026 £	31 January 2025 £
Fixed assets
Investment property	5	517,429	517,429
Investments	6	710	710
		518,139	518,139
Current assets
Debtors	7	246,972	247,322
Cash at bank and in hand		960	2,570
		247,932	249,892
Creditors: Amounts falling due within one year	8	(2,747)	(3,854)
Net current assets		245,185	246,038
Total assets less current liabilities		763,324	764,177
Creditors: Amounts falling due after more than one year	8	(620,468)	(623,253)
Provisions for liabilities		(797)	(797)
Net assets		142,059	140,127
Capital and reserves
Called up share capital	9	10,000	10,000
Retained earnings		132,059	130,127
Shareholders' funds		142,059	140,127

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Midsummer Green Ltd

(Registration number: 4601516)
Balance Sheet as at 31 January 2026

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... R C H Boddington Director

Midsummer Green Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 The Limes
34 - 36 Linden Gardens
London
W2 4ET

These financial statements were authorised for issue by the Board on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Midsummer Green Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	20% straight line basis
Office equipment	25% straight line basis

Investment property

Investment properties are revalued annually at fair value and any surplus or deficit is dealt with through profit and loss. No depreciation is provided on investment properties.

Deferred tax is provided on these gains at the rates expected to apply when the property is sold.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Midsummer Green Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	36,108	36,108
At 31 January 2026	36,108	36,108
Depreciation
At 1 February 2025	36,108	36,108
At 31 January 2026	36,108	36,108
Carrying amount
At 31 January 2026	-	-

5	Investment properties

	31 January 2026 £
At 1 February	517,429
At 31 January	517,429

Investment properties are included at fair value.They were acquired at a cost of £423,439.

There has been no valuation of investment property by an independent valuer.

6	Investments

	31 January 2026 £	31 January 2025 £
Investments in subsidiaries	710	710