REGISTERED NUMBER: 10594443 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

MIDPOINT TRADE CENTER LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R Young

REGISTERED OFFICE:

Unit 8 Delph Industrial Estate

Delph Road

Brierley Hill

West Midlands

DY5 2UA

REGISTERED NUMBER:

10594443 (England and Wales)

BANKERS:

Lloyds Bank Plc

48 High Street

Newmarket

CB8 8LF

INCORPORATED:

1st February 2017

FIXED ASSETS

Tangible assets

4

1,572

1,965

CURRENT ASSETS

Stocks

166,991

200,918

Debtors

2,849

9,574

Cash at bank

108,781

68,165

278,621

278,657

CREDITORS

Amounts falling due within one year

64,618

91,421

NET CURRENT ASSETS

214,003

187,236

TOTAL ASSETS LESS CURRENT LIABILITIES

215,575

189,201

CREDITORS

Amounts falling due after more than one year

-

(1,500

)

PROVISIONS FOR LIABILITIES

6

(298

)

(373

)

NET ASSETS

215,277

187,328

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

215,177

187,228

SHAREHOLDERS' FUNDS

215,277

187,328

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

Mr R Young - Director

1.	STATUTORY INFORMATION

Midpoint Trade Center Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Fixtures and fittings

-

20% on 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.

Financial instruments

The company only enters into basis financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from bank and other third parties and loans from related parties.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

and 28 February 2026

10,225

DEPRECIATION

At 1 March 2025

8,260

Charge for year

393

At 28 February 2026

8,653

NET BOOK VALUE

At 28 February 2026

1,572

At 28 February 2025

1,965

5.

LOANS

An analysis of the maturity of loans is given below:

28.2.26

28.2.25

£

£

Amounts falling due within one year or on demand:

Bank loans

1,500

6,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,500

6.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

298

373

Deferred

tax

£

Balance at 1 March 2025

373

Utilised during year

(75

)

Balance at 28 February 2026

298

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1

Ordinary

£1

100

100