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Registered number: SC548683
Monsternet Highland Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC548683
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 120,539 116,996
120,539 116,996
CURRENT ASSETS
Debtors 5 7,585 7,105
Cash at bank and in hand 15,288 15,306
22,873 22,411
Creditors: Amounts Falling Due Within One Year 6 (24,005 ) (18,244 )
NET CURRENT ASSETS (LIABILITIES) (1,132 ) 4,167
TOTAL ASSETS LESS CURRENT LIABILITIES 119,407 121,163
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (22,567 ) (21,872 )
NET ASSETS 96,840 99,291
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 96,740 99,191
SHAREHOLDERS' FUNDS 96,840 99,291
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Page 2
For the year ending 31 August 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Fergus Weir
Director
7 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Monsternet Highland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC548683 . The registered office is Old Kilcoy House, Tore, Muir Of Ord, IV6 7RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% straight line basis
Motor Vehicles 25% reducing balance basis
Computer Equipment 10% straight line basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 7,745 9,995 169,820 187,560
Additions (7,307 ) - 32,273 24,966
As at 31 August 2023 438 9,995 202,093 212,526
Depreciation
As at 1 September 2022 6,157 6,019 58,388 70,564
Provided during the period 1,017 994 19,412 21,423
As at 31 August 2023 7,174 7,013 77,800 91,987
Net Book Value
As at 31 August 2023 (6,736 ) 2,982 124,293 120,539
As at 1 September 2022 1,588 3,976 111,432 116,996
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,946 3,412
Prepayments and accrued income 1,538 3,693
Other debtors 4 -
Other taxes and social security 97 -
7,585 7,105
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,355 -
Corporation tax 920 1,020
VAT 9,020 6,967
Other creditors 2,416 6,089
Accruals and deferred income 1,725 1,725
Director's loan account 2,511 385
Amounts owed to associates 2,058 2,058
24,005 18,244
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 22,567 21,872
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Controlling Party
The company's controlling party is Fergus Weir by virtue of his direct ownership of 75% of the issued share capital in the company.
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