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REGISTERED NUMBER: 09441671 (England and Wales)


















Montoscar Enterprises Limited

Unaudited Financial Statements

for the Year Ended 30 June 2024






Montoscar Enterprises Limited (Registered number: 09441671)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Montoscar Enterprises Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr C Camus
Mr H W Meakin





REGISTERED OFFICE: Unit 4
Templars Way Industrial Estate
Royal Wotton Bassett
Swindon
Wiltshire
SN4 7SR





REGISTERED NUMBER: 09441671 (England and Wales)





ACCOUNTANTS: AMS Accountancy Limited
Delta 606
Welton Road
Delta Office Park
Swindon
Wiltshire
SN5 7XF

Montoscar Enterprises Limited (Registered number: 09441671)

Balance Sheet
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 2,421 5,120
Tangible assets 5 14,465 21,559
16,886 26,679

CURRENT ASSETS
Stocks 6 117,107 125,264
Debtors 7 117,129 155,879
Cash at bank and in hand 278,673 411,538
512,909 692,681
CREDITORS
Amounts falling due within one year 8 (131,359 ) (171,432 )
NET CURRENT ASSETS 381,550 521,249
TOTAL ASSETS LESS CURRENT
LIABILITIES

398,436

547,928

CAPITAL AND RESERVES
Called up share capital 9 810 810
Share premium 3,467,966 3,467,966
Retained earnings (3,070,340 ) (2,920,848 )
SHAREHOLDERS' FUNDS 398,436 547,928

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Montoscar Enterprises Limited (Registered number: 09441671)

Balance Sheet - continued
30 June 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 March 2025 and were signed on its behalf by:




Mr C Camus - Director



Mr H W Meakin - Director


Montoscar Enterprises Limited (Registered number: 09441671)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Montoscar Enterprises Limited 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademarks are being amortised evenly over their estimated useful life of five years.

Website are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Montoscar Enterprises Limited (Registered number: 09441671)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Trademarks Website Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 4,889 12,893 17,782
AMORTISATION
At 1 July 2023 4,768 7,894 12,662
Amortisation for year 121 2,578 2,699
At 30 June 2024 4,889 10,472 15,361
NET BOOK VALUE
At 30 June 2024 - 2,421 2,421
At 30 June 2023 121 4,999 5,120

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 29,280 28,078 2,750 4,837 64,945
Additions 1,293 3,127 - 11 4,431
At 30 June 2024 30,573 31,205 2,750 4,848 69,376
DEPRECIATION
At 1 July 2023 20,251 20,089 1,590 1,456 43,386
Charge for year 3,798 5,427 687 1,613 11,525
At 30 June 2024 24,049 25,516 2,277 3,069 54,911
NET BOOK VALUE
At 30 June 2024 6,524 5,689 473 1,779 14,465
At 30 June 2023 9,029 7,989 1,160 3,381 21,559

6. STOCKS
2024 2023
£    £   
Stocks 117,107 125,264

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 113,428 153,380
Other debtors 3,701 2,499
117,129 155,879

Montoscar Enterprises Limited (Registered number: 09441671)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 50,551 115,163
Taxation and social security 61,154 47,355
Other creditors 19,654 8,914
131,359 171,432

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
810,070 Ordinary 0.001 810 810