Registered number
12855435
Moncreo Holdings Limited
Filleted Accounts
31 March 2025
Moncreo Holdings Limited
Registered number: 12855435
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Investments 3 202 202
Current assets
Debtors 4 771,801 731,689
Cash at bank and in hand 376,259 1,522
1,148,060 733,211
Creditors: amounts falling due within one year 5 (609,116) (434,708)
Net current assets 538,944 298,503
Net assets 599,414 298,705
Capital and reserves
Called up share capital 200 200
Profit and loss account 599,214 298,505
Shareholder's funds 599,414 298,705
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M O Neale
Director
Approved by the board on 24 July 2025
Moncreo Holdings Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 April 2024 202
At 31 March 2025 202
Historical cost
At 1 April 2024 202
At 31 March 2025 202
4 Debtors 2025 2024
£ £
Amounts owed by group undertakings 764,766 731,689
5 Creditors: amounts falling due within one year 2025 2024
£ £
Other creditors 582,145 434,708
6 Related party transactions
During the year the company entered into transactions with related parties as follows: -
The company charged £4,000 of project management fees (2024 - £24,000) to its subsidiary company Moncreo Durnsford Limited.
The company charged £24,000 of project management fees (2024- £Nil) to its subsidiary company Moncreo Aveline Limited.
The company received £420,000 of dividends from subsidiaries during the year (2024 £Nil).
As at 31st March 2025 the company was owed /(owed) the following amounts by/(to) subsidiaries: -
2025 2024
£ £
Moncreo Durnsford Limited 6,520 57,424
Moncreo Aveline Limited 276,894 225,403
Moncreo Capital Limited 481,351 440,885
Neale Residence Limited (211,026) 7,977
7 Controlling party
The company is controlled by its director who owns 100% of the company's issued share capital.
8 Other information
Moncreo Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
Scots House
Scots Lane
Salisbury
Wiltshire
Wiltshire
SP1 3TR
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