Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01No description of principal activityfalse12falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC756329 2024-04-01 2025-03-31 SC756329 2023-01-24 2024-03-31 SC756329 2025-03-31 SC756329 2024-03-31 SC756329 c:Director1 2024-04-01 2025-03-31 SC756329 c:RegisteredOffice 2024-04-01 2025-03-31 SC756329 d:CurrentFinancialInstruments 2025-03-31 SC756329 d:CurrentFinancialInstruments 2024-03-31 SC756329 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC756329 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC756329 d:ShareCapital 2025-03-31 SC756329 d:ShareCapital 2024-03-31 SC756329 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC756329 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC756329 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC756329 c:OrdinaryShareClass1 2025-03-31 SC756329 c:OrdinaryShareClass1 2024-03-31 SC756329 c:FRS102 2024-04-01 2025-03-31 SC756329 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC756329 c:FullAccounts 2024-04-01 2025-03-31 SC756329 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC756329 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC756329










MONARCH HOMES CDI LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
MONARCH HOMES CDI LTD
 

COMPANY INFORMATION


Director
Clark Taylor 




Registered number
SC756329



Registered office
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
MONARCH HOMES CDI LTD
REGISTERED NUMBER: SC756329

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

  

CURRENT ASSETS
  

Stocks
  
417,249
652,509

Debtors: amounts falling due within one year
 4 
351
466

Cash at bank and in hand
  
5,457
3,077

  
423,057
656,052

Creditors: amounts falling due within one year
 5 
(359,788)
(660,250)

NET CURRENT ASSETS/(LIABILITIES)
  
 
 
63,269
 
 
(4,198)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
63,269
(4,198)

  

NET ASSETS/(LIABILITIES)
  
63,269
(4,198)


CAPITAL AND RESERVES
  

Called up share capital 
  
4
4

Profit and loss account
  
63,265
(4,202)

  
63,269
(4,198)


Page 1

 
MONARCH HOMES CDI LTD
REGISTERED NUMBER: SC756329

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 June 2025.




Clark Taylor
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
MONARCH HOMES CDI LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

Monarch Homes CDI Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC756329. The registered office is Westby, 64 West High Street, Forfar, Scotland, DD8 1BJ.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


Page 3

 
MONARCH HOMES CDI LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 1 (2024 - 2).


4.


DEBTORS

2025
2024
£
£


Other debtors
351
466

351
466



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Trade creditors
-
8,333

Other creditors
40,938
57,792

Other loans
315,000
590,625

Accruals and deferred income
3,850
3,500

359,788
660,250



6.


SHARE CAPITAL

2025
2024
£
£
AUTHORISED, ALLOTTED, CALLED UP AND FULLY PAID



4 (2024 - 4) Ordinary shares of £1.00 each
4
4



Page 4